State Investment Incentives & Dossier Formulations
Comprehensive administrative scoping and E-TUYS filing management to secure VAT exemptions, customs duty waivers, corporate tax breaks, and social security premium subsidies.
Capital Limits & Regional Subsidies
To qualify for a formal Investment Incentive Certificate (YTB) from the Ministry of Industry and Technology, investments must satisfy strict statutory thresholds:
- Regions 1 & 2 (Developed Zones): Minimum 15,100,000 TRY fixed capital setup.
- Regions 3, 4, 5 & 6 (Developing Zones): Minimum 7,500,000 TRY fixed capital setup.
- Financial Leasing (Leasing): Minimum 3,800,000 TRY total machinery/equipment volume.
- Strategic Hamle (High Technology): Minimum 125,000,000 TRY fixed capital setup.
- Strategic Hamle (Other Investments): Minimum 251,000,000 TRY fixed capital setup.
- Green & Digital Transition Program: Minimum 62,700,000 TRY fixed capital setup.
- Machinery Support Unit Minimum Price: Minimum 2,500,000 TRY per unit machinery price.
Türkiye maps its provinces on a scale of 1 to 6. As the regional index increases, the tax reduction rates, investment contribution ratios, and social security employer share coverage periods scale significantly. The current statutory limits implemented as of January 1, 2026, are subject to annual adjustments based on the official revaluation rate.
Incentive Brackets & Tax Reliefs
Securing a verified Incentive Certificate provides direct B2B fiscal benefits, codified under national legislation:
| SUBSIDY ELEMENT | REGULATORY BRACKET / APPLICATION |
|---|---|
| VAT Exemption | 100% exemption from Value Added Tax on domestic and imported machinery purchases. |
| Customs Duty Exemption | 100% waiver of customs tariffs on foreign-sourced capital machinery items. |
| Corporate Tax Reduction | Substantial reduction in standard corporate income tax rates, capped by total investment contributions. |
| SGK Employer Premium Support | State-funded coverage of social security employer shares for newly created local staff slots. |
| Interest Rate Subsidy | Ministry-backed coverage of commercial credit interest points on eligible capital loans. |
Türkiye's Century Development & Strategic Subsidy Framework
Beginning January 1, 2026, **Decree No. 9903** has fully restructured Türkiye's state incentive architecture. The legacy Decree No. 2012/3305 and corresponding Attraction Centers programs have been officially repealed. The new system categorizes eligible investments into two core streams:
1. Türkiye's Century Development Hamle
- Technology Hamle Program: High-value, high-tech, and R&D-driven industrial setups aiming to reduce import dependency (Threshold: 125,000,000 TRY).
- Regional Development Hamle Program: Employment-driven, manufacturing, and clustering-oriented investments in developing zones.
- Strategic Hamle Program: Large-scale and high capital-intensive infrastructure and industrial production units (Threshold: 251,000,000 TRY).
2. Sectoral & Regional Incentive System
- Priority Investments: Specified strategic fields (such as defense, aerospace, test laboratories, and high-tech pharmaceuticals) receiving maximum-level regional subsidies regardless of geography.
- Target Investments: Future-oriented sectors such as green transformation, digital transition (Threshold: 62,700,000 TRY), data centers, and clean energy.
* Note: The legacy 2012/3305 Decree and 2012/1 Communiqué are repealed and only apply to transition cases, ongoing revisions, or closing out older active files. For all new setups, the 2025/1 Communiqué is the binding statutory document.
Dossier Scoping & Administrative Lifecycles
1. Scoping, Feasibility & Environmental Verification
We analyze your planned machinery lists, verify sector suitability, and coordinate statutory prerequisites, including trade chamber registry mappings and E-TUYS portal authorizations.
2. Ministry Filing & Application Management
We draft and organize all technical projections, process lists, and financial ratios under E-TUYS framework parameters. We act as your liaison to coordinate Ministry requests, aiming for compliant dossier preparation.
3. Machinery List Revisions & Timeline Extensions
Capital requirements fluctuate during project executions. We submit subsequent machinery list amendments, domestic-to-import shifts, and official document extension requests to prevent compliance halts.
4. Completion Visa & YMM Close-Out Audits
Once the investment period terminates, we coordinate the mandatory expert panel auditing under the new 2025/1 Communiqué guidelines, oversee the preparation of Certified Public Accountant (YMM) close-out reports, and secure the official Completion Visa.
Initiate Your Investment Scoping
Book a structured 30-minute Initial Advisory Session with our managing partner to map out your state incentive path.
BOOK INITIAL ADVISORY SESSION