Investments for the production of intermediate goods or products with high import dependence are supported within the scope of strategic investment incentive practices. Investments to be supported in this context must meet all of the following criteria.
Investments approved by the Ministry within the scope of the Technology Oriented Industry Move Program (TOSHP) can also be supported within the scope of strategic investments.
Support rates and durations provided within the scope of this application are summarized in the table below.
SUPPORT ELEMENTS FOR STRATEGIC INVESTMENTS.
SUPPORT ELEMENTS | REGIONS | |||||||
---|---|---|---|---|---|---|---|---|
1. | 2. | 3. | 4. | 5. | 6. | |||
VAT Exemption | THERE IS | |||||||
Customs Duty Exemption | THERE IS | |||||||
Tax Reduction | Investment Contribution Rate * (%) | 50 | ||||||
Insurance Premium Employer’s Share Support | Support Period | 7 years (10 years in the 6th zone) | ||||||
Investment Place Allocation | THERE IS | |||||||
Interest or Dividend Support | Internal Loan | 5 Points (10 points for high-tech product within the scope of TOSHP, 8 points for others) | ||||||
Foreign Currency / Foreign Currency Indexed Loan | 2 Points | |||||||
Insurance Premium (Workers’ Share) Support | 10 years (Investments to be made only in the 6th region) 7 years in high-tech products within the scope of TOSHP in other regions, 5 years in others) | |||||||
Income Tax Withholding Support | 10 years (Investments to be made only in the 6th region and strategic investments supported under TOSHP) | |||||||
VAT Refund | YES (Only for investments of 500 million TL and above) |