The investment incentive system comprises 5 Investment Models, 2 Investment Programmes and 12 Incentive Elements.
General incentive practices
Regardless of the region, all projects that meet certain conditions and minimum fixed investment amounts are supported within the framework of General Incentives.
Support elements of general incentives;
- VAT exemption
- Custom Duty exemption + RUSF+ Additional Customs Duty
- Stamp Tax Support
- Municipality Revenues Support
- Real Estate Tax Support
- Income Tax Withholding Allowance (for 6th region)
- Social Security Premium Support (for Shipbuilding Investments of Shipyards)
Regional incentive practices
The industries categorized by region in the relevant Decree will benefit from incentive elements under the conditions determined for each relevant region.
Supporting Elements of Regional Incentive Practice
- Corporate Tax Deduction
- VAT Exemption
- Customs Duty Exemption + RUSF+ Additional Customs Duty
- Stamp Tax Support
- Municipality Revenues Support
- Real Estate Tax Support
- Income Tax Withholding Allowance (for 6th region)
- Land Allocation
- Social Security Premium Support
- Interest Support
- Social Premium Support (for 6th region)
- VAT Refund