Certified in-house R&D and design centres outside the technopark regime, carrying their own tax and social-security incentives.
Awaiting review — this entry has not been approved yet.
Details
country
Turkey
incentives
100% deduction of R&D and design expenditure from the corporate tax base; income-tax withholding relief of 95% for doctorate holders and 90% for staff with a master's or a relevant bachelor's degree; employer social-security premium support; stamp duty exemption. Cannot be combined with the Law 4691 technopark earnings exemption on the same project.