Mentor Group
REF: MG-2026-EN-SERVICEYTB [ REGULATORY BRIEFING / TECHNICAL SCOPE ]
02/B. INCENTIVES DIRECTORY

Investment Incentives & YTB Advisory in Türkiye

Comprehensive administrative scoping and E-TUYS filing management to secure VAT exemptions, customs duty waivers, corporate tax breaks, and social security premium subsidies.

SECTION 01

YTB Framework & 2026 Thresholds

1. What is an Investment Incentive Certificate (YTB)?

An official certificate issued by the Ministry of Industry and Technology, enabling eligible capital investments to secure VAT exclusions, Customs Duty exemptions, tax credits, and social security premium subsidies.

2. Decree No. 9903 Strategic Framework

Effective January 1, 2026, **Decree No. 9903** has fully restructured Türkiye's state incentive architecture. The legacy Decree No. 2012/3305 has been officially repealed. The new system groups state aid under strategic programs, technology hamle programs, and priority classifications.

3. 2026 Statutory Thresholds

Official minimum fixed capital limits implemented for all new applications starting January 1, 2026:

  • Regions 1 & 2 (Developed Zones): Minimum 15,100,000 TRY fixed capital investment
  • Regions 3, 4, 5 & 6 (Developing Zones): Minimum 7,500,000 TRY fixed capital investment
  • Financial Leasing (Leasing): Minimum 3,800,000 TRY total machinery/equipment volume
  • Strategic Hamle Program: Minimum 125,000,000 TRY (Technology) and 251,000,000 TRY (Strategic altyapı)
  • Green & Digital Transition: Minimum 62,700,000 TRY fixed capital setup
SECTION 02

Administrative Lifecycle & Subsidy Brackets

4. E-TUYS Portal Preparation & Filing

Formulating technical dossiers, fixed investment projections, and process lists for E-TUYS authorization and direct Ministry database submission.

5. Revisions, Extensions & Close-Out Audits

Coordinating machinery list amendments, duration extensions, local-to-import equipment shifts, and preparing files for YMM audit panels to secure the Completion Visa.

6. Principal Subsidy Brackets

Direct fiscal benefits acquired under the YTB registration framework:

  • VAT Exemption: 100% exemption from Value Added Tax on domestic and foreign machinery purchases.
  • Customs Duty Exemption: Full waiver of customs tariffs on imported capital machinery items.
  • Corporate Tax Reduction: Substantial corporate tax reductions capped by total investment contributions.
  • SGK Employer Premium Support: State-funded coverage of sigorta employer shares for newly hired local staff.
  • Interest Rate Subsidy: Ministry-backed credit interest coverage on qualifying capital loans.
  • Machinery Support: Grants for local machinery purchases exceeding 2,500,000 TRY unit value.
[ REGULATORY BOUNDARY & DISCLAIMER ]

Independent Dossier & Scoping Services: Mentor Group operates strictly as an independent strategic advisory firm and coordinates administrative processes with public offices. All filings, scoping, and data commitments are aligned with the binding Decree No. 9903 guidelines and relevant Communiqués. We do not claim official public-sector representation or authority over sovereign ministerial decisions.

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