Investment Incentives in Türkiye: A Preliminary Guide

Date: 2026-05-29 | Author: Managing Director, Sovereign Incentives Scoping

The Republic of Türkiye provides massive B2B subsidies through the Investment Incentive Certificate (Yatırım Teşvik Belgesi) program. This framework is designed to de-risk high-capital setups, advanced manufacturing plants, R&D centers, and energy infrastructure installations under the active 9903 Decree.

1. Scoping the Regional Map

Turkish provinces are mapped into 6 distinct incentive regions. Region 1 encompasses highly developed zones (such as Istanbul and Izmir), while Region 6 contains the least developed provinces. The subsidy rates increase dramatically as you move down the scale. For instance, a Region 5 setup may yield corporate tax reductions covering up to 50% of the entire fixed asset expenditure, alongside 10 years of employer-share social security premium waivers.

2. Eligible Industries & Thresholds (2026)

The standard baseline Fixed Capital thresholds to apply for a YTB in 2026 are:

Regions 1 & 2: Minimum 15,100,000 TRY fixed capital setup.
Regions 3 to 6: Minimum 7,500,000 TRY fixed capital setup.
Financial Leasing: Minimum 3,800,000 TRY total machinery volume.
Strategic / Advanced Tech (Hamle): Minimum 125,000,000 TRY to 251,000,000 TRY fixed capital setup.

3. Key Subsidy Advantages

Once your dossier is tescil-cleared by the Ministry, your entity secures:

VAT Waiver: Elimination of the 20% Value Added Tax on eligible machinery acquisitions.
Customs tariff clearance: Exemption from import customs tariffs on foreign machinery imports.
Interest Subsidy: State coverage of commercial capital loan interest rates (up to 7 percentage points for foreign-currency credit).

To evaluate the statutory grant potential of your industrial tech setup, book a structured Initial Review.

← RETURN TO DOSSIER INDEX BOOK INITIAL ADVISORY SESSION