MENTOR GROUP BILINGUAL ADVISORY
REF: INTEL-EN-YTB-05 [ EXECUTIVE BRIEF / MEMO ]
MEVZUAT BRİFİNGİ

9903 Decree: New Turkish Investment Incentives 2026 Guide

Date: 2026-05-31 | Author: Mentor Group Regulatory & Scoping Division

To accelerate Türkiye's industrial transition and support high-value production, Decree No. 9903 has completely re-engineered the national investment incentive architecture. This comprehensive briefing analyzes the core pillars and 2026 thresholds of the new system.

1. Repeal of Legacy 2012 Frameworks

The enactment of Decree No. 9903 formally repeals the long-standing Decree No. 2012/3305 and the 2018/11201 Attraction Centers program. In addition, the 2012/1 Communiqué has been fully replaced by the 2025/1 Communiqué. Active certificates issued under the older framework are strictly governed by transitional rules for close-out completion visas and YMM audit filings.

2. The Türkiye Century Development Hamle Streams

The spine of the new regime is composed of strategic development programs managed by the Ministry of Industry and Technology:

  • Technology Hamle Program: Dedicated to medium-high and high-tech manufacturing, R&D commercialization, and software setups. The statutory minimum investment threshold is **125,000,000 TRY**.
  • Regional Development Hamle Program: Focuses on employment-driven manufacturing and supply-chain clusters in less developed counties.
  • Strategic Hamle Program: Covers large-scale and high capital-intensive infrastructure and raw material production setups. The statutory threshold is **251,000,000 TRY**.

3. Sectoral Priorities & Target Investments

Replacing standard geography-based regional support, the new framework highlights two key priority categories:

  • Priority Investments: Defense, aerospace, test laboratories, and high-tech biotech pharmaceuticals receive maximum-level subsidies regardless of location.
  • Target Investments (Green & Digital): Sustainability-focused setups, digitalization, green transition programs (Statutory threshold: **62,700,000 TRY**), data centers, and advanced logistics.

4. Guidelines for Corporate Applications

Firms preparing filing dossiers under E-TUYS must satisfy 2026 threshold baselines (**15,100,000 TRY** for Regions 1-2; **7,500,000 TRY** for Regions 3-6) and align their budgets with the 2025/1 Communiqué directives. Mentor Group provides structured liaison services to organize your dossier in full statutory compliance.

To align your project with the new 9903 incentive architecture, book a structured Initial Review session.

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