Strategic investments are specially supported by the Republic of Turkey.
Within the framework of the Investment Incentive System, investments that meet the following conditions at the same time are defined as Strategic Investments.
Minimum fixed investment amount over TRL 50 Million
The total domestic production capacity of the investment product is less than the import.
Minimum 40% of the added value to be provided by the investment
The total amount of imports realized in the last 1 year regarding the products subject to investment is over TRL 50 million.
The support elements provided to Strategic Investments are given in the table below;
- VAT Exemption
- Customs Duty Exemption
- Investment Contribution Rate (90% Tax Reduction)
- Insurance Premium Employer Share Support (7 years) (10 Years in Region 6)
- Investment Land Allocation
- Interest Support*
- Internal Credit (Interest Deduction) (5 points)
- Currency Loan /Currency Indexed Loan (2 points)
- Insurance Premium Worker’s Share Support** (10 Years (Only for Region 6)
- Income Tax Withholding Support 10 Years (Only for Region 6)
- VAT Refund (Building-Construction Expenditures) (Only for investments over 500 Million TL)
