{"id":4361,"date":"2019-07-31T10:43:00","date_gmt":"2019-07-31T07:43:00","guid":{"rendered":"http:\/\/www.optimaldenetim.com\/en\/?page_id=4361"},"modified":"2019-07-31T11:18:38","modified_gmt":"2019-07-31T08:18:38","slug":"investment-incentives-at-turkey","status":"publish","type":"page","link":"https:\/\/www.optimaldenetim.com\/en\/investment-incentives-at-turkey\/","title":{"rendered":"Investment Incentives at Turkey"},"content":{"rendered":"\n\n\n
\n
\n
\n

Incentives<\/h1>\n<\/div>\n
\n
\n

Investment Incentives<\/span><\/span><\/span><\/b>\u00a0at Turkey<\/span><\/h2>\n

Effective as of January 1, 2012, the new investment incentives system has been comprised of four different schemes. Local and foreign investors have equal access to:<\/span><\/p>\n

1-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/b>General Investment Incentives Scheme<\/span><\/b><\/p>\n

2-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/b>Regional Investment Incentives Scheme<\/span><\/b><\/p>\n

3-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/b>Large-Scale Investment Incentives Scheme<\/span><\/b><\/p>\n

4-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/b>Strategic Investment Incentives Scheme<\/span><\/b><\/p>\n

\u00a0<\/span><\/b><\/p>\n

The support\u00a0instruments\u00a0to be provided within the framework of the various investment incentives schemes are shown in the following table:<\/b><\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Support Instruments<\/span><\/b><\/p>\n<\/td>\n

\n

General Investment<\/span><\/b><\/p>\n

Incentives Scheme<\/span><\/b><\/p>\n<\/td>\n

\n

Regional Investment<\/span><\/b><\/p>\n

Incentives Scheme<\/span><\/b><\/p>\n<\/td>\n

\n

Large-Scale Investment<\/span><\/b><\/p>\n

Incentives Scheme<\/span><\/b><\/p>\n<\/td>\n

\n

Strategic Investment<\/span><\/b><\/p>\n

Incentives Scheme<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

VAT Exemption<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Customs Duty Exemption<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Tax Reduction<\/span><\/b><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Social Security Premium Support<\/span><\/b><\/p>\n

(Employer\u2019s Share)<\/span><\/b><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Income Tax Withholding Allowance *<\/span><\/b><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Social Security Premium Support<\/span><\/b><\/p>\n

(Employee\u2019s Share) *<\/span><\/b><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Interest Rate Support **<\/span><\/b><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Land Allocation<\/span><\/b><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n

\n

+<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

VAT Refund***<\/span><\/b><\/p>\n<\/td>\n

\u00a0<\/span><\/b><\/td>\n\u00a0<\/span><\/b><\/td>\n\u00a0<\/span><\/b><\/td>\n\n

+<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

\u00a0<\/span><\/p>\n

*Provided that the investment is made in Region 6.<\/span><\/p>\n

**Provided that the investment is made in Regions 3, 4, 5 or 6 within the framework of the Regional Investment Incentives Scheme.<\/span><\/p>\n

<\/b>***For construction expenditures of strategic investments with a minimum fixed investment amount of TRY 500 million.<\/span><\/p>\n

 <\/p>\n

<\/span><\/b><\/p>\n

 <\/p>\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Region 1<\/span><\/b><\/p>\n

\u00a0<\/span><\/b><\/td>\n

\n

Region 2<\/span><\/b><\/b><\/p>\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

Region 3<\/span><\/b><\/b><\/p>\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

Region 4<\/span><\/b><\/b><\/p>\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

Region 5<\/span><\/b><\/b><\/p>\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

Region 6<\/span><\/b><\/p>\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Ankara<\/span><\/p>\n<\/td>\n

\n

Adana<\/span><\/p>\n<\/td>\n

Bal\u0131kesir<\/span><\/td>\n\n

Afyonkarahisar<\/span><\/p>\n<\/td>\n

\n

Ad\u0131yaman<\/span><\/p>\n<\/td>\n

\n

A\u011fr\u0131<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Antalya<\/span><\/p>\n<\/td>\n

\n

Ayd\u0131n<\/span><\/p>\n<\/td>\n

\n

Bilecik<\/span><\/p>\n<\/td>\n

\n

Amasya<\/span><\/p>\n<\/td>\n

\n

Aksaray<\/span><\/p>\n<\/td>\n

\n

Ardahan<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Bursa<\/span><\/p>\n<\/td>\n

\n

Bolu<\/span><\/p>\n<\/td>\n

\n

Burdur<\/span><\/p>\n<\/td>\n

\n

Artvin<\/span><\/p>\n<\/td>\n

\n

Bayburt<\/span><\/p>\n<\/td>\n

\n

Batman<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Eski\u015fehir<\/span><\/p>\n<\/td>\n

\n

\u00c7anakkale<\/span><\/p>\n

(Bozcaada & G\u00f6k\u00e7eada excluded)<\/span><\/p>\n<\/td>\n

\n

Gaziantep<\/span><\/p>\n<\/td>\n

\n

Bart\u0131n<\/span><\/p>\n<\/td>\n

\n

\u00c7ank\u0131r\u0131<\/span><\/p>\n<\/td>\n

\n

Bing\u00f6l<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Istanbul<\/span><\/p>\n<\/td>\n

\n

Denizli<\/span><\/p>\n<\/td>\n

\n

Karab\u00fck<\/span><\/p>\n<\/td>\n

\n

\u00c7orum<\/span><\/p>\n<\/td>\n

\n

Erzurum<\/span><\/p>\n<\/td>\n

\n

Bitlis<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Izmir<\/span><\/p>\n<\/td>\n

\n

Edirne<\/span><\/p>\n<\/td>\n

\n

Karaman<\/span><\/p>\n<\/td>\n

\n

D\u00fczce<\/span><\/p>\n<\/td>\n

\n

Giresun<\/span><\/p>\n<\/td>\n

\n

Diyarbak\u0131r<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Kocaeli<\/span><\/p>\n<\/td>\n

\n

Isparta<\/span><\/p>\n<\/td>\n

\n

Manisa<\/span><\/p>\n<\/td>\n

\n

Elaz\u0131\u011f<\/span><\/p>\n<\/td>\n

\n

G\u00fcm\u00fc\u015fhane<\/span><\/p>\n<\/td>\n

\n

Hakkari<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Mu\u011fla<\/span><\/p>\n<\/td>\n

\n

Kayseri<\/span><\/p>\n<\/td>\n

\n

Mersin<\/span><\/p>\n<\/td>\n

\n

Erzincan<\/span><\/p>\n<\/td>\n

\n

Kahramanmara\u015f<\/span><\/p>\n<\/td>\n

\n

I\u011fd\u0131r<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

K\u0131rklareli<\/span><\/p>\n<\/td>\n

\n

Samsun<\/span><\/p>\n<\/td>\n

\n

Hatay<\/span><\/p>\n<\/td>\n

\n

Kilis<\/span><\/p>\n<\/td>\n

\n

Kars<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

Konya<\/span><\/p>\n<\/td>\n

\n

Trabzon<\/span><\/p>\n<\/td>\n

\n

Kastamonu<\/span><\/p>\n<\/td>\n

\n

Ni\u011fde<\/span><\/p>\n<\/td>\n

\n

Mardin<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

Sakarya<\/span><\/p>\n<\/td>\n

\n

U\u015fak<\/span><\/p>\n<\/td>\n

\n

K\u0131r\u0131kkale<\/span><\/p>\n<\/td>\n

\n

Ordu<\/span><\/p>\n<\/td>\n

\n

Mu\u015f<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

Tekirda\u011f<\/span><\/p>\n<\/td>\n

\n

Zonguldak<\/span><\/p>\n<\/td>\n

\n

K\u0131r\u015fehir<\/span><\/p>\n<\/td>\n

\n

Osmaniye<\/span><\/p>\n<\/td>\n

\n

Siirt<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

Yalova<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

K\u00fctahya<\/span><\/p>\n<\/td>\n

\n

Sinop<\/span><\/p>\n<\/td>\n

\n

\u015eanl\u0131urfa<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

Malatya<\/span><\/p>\n<\/td>\n

\n

Tokat<\/span><\/p>\n<\/td>\n

\n

\u015e\u0131rnak<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

Nev\u015fehir<\/span><\/p>\n<\/td>\n

\n

Tunceli<\/span><\/p>\n<\/td>\n

\n

Van<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/p>\n<\/td>\n

\n

Rize<\/span><\/p>\n<\/td>\n

\n

Yozgat<\/span><\/p>\n<\/td>\n

\n

Bozcaada & G\u00f6k\u00e7eada<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

Sivas<\/b><\/span><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n

\n

\u00a0<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

\u00a0<\/span><\/b>\u00a0<\/span>\u00a0<\/span><\/p>\n

1- General Investment Incentives Scheme<\/span><\/span><\/p>\n

Regardless of the region where investment takes place, all projects meeting both the specific capacity conditions and the minimum fixed investment amount are supported within the framework of the General Investment Incentives Scheme. Some types of investments are excluded from the investment incentives system and would not benefit from this scheme.<\/span><\/p>\n

The minimum fixed investment amount is\u00a0TRY\u00a01 million in Region 1 and 2, and TRY 500,000 in Region 3, 4, 5 and 6.<\/span><\/p>\n

Major investment incentive instruments are:<\/b><\/span><\/p>\n

 <\/p>\n

1)\u00a0Exemption from customs duties:<\/strong><\/p>\n

Customs tax exemption for imported machinery and equipment for projects with an investment incentive certificate.<\/span><\/p>\n

2)\u00a0VAT exemption:<\/strong><\/p>\n

VAT exemption for imported or domestically purchased machinery and equipment for projects with an investment incentive certificate.<\/span>\u00a0<\/span><\/p>\n

\u00a0<\/span>2- Regional Investment Incentives Scheme<\/span><\/span><\/p>\n

T<\/span>he sectors to be supported in each region are determined in accordance with regional potential and the scale of the local economy, while the intensity of support varies depending on the level of development in the region.<\/span><\/p>\n

The minimum fixed investment amount is defined separately for each sector and region with the lowest amount being TRY 1 million for Region 1 and 2, and\u00a0TRY\u00a0500,000 for the remaining regions.<\/span><\/p>\n

The terms and rates of support provided within the Regional Investment Incentives Scheme are shown in the following table.<\/span><\/p>\n

<\/div>\n

\u00a0<\/span><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Regional Investment Incentives Scheme Instruments<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Incentive Instruments<\/span><\/b><\/p>\n<\/td>\n

\n

Region<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

I<\/span><\/b><\/p>\n<\/td>\n

\n

II<\/span><\/b><\/p>\n<\/td>\n

\n

III<\/span><\/b><\/p>\n<\/td>\n

\n

IV<\/span><\/b><\/p>\n<\/td>\n

\n

V<\/span><\/b><\/p>\n<\/td>\n

\n

VI<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

VAT Exemption<\/span><\/b><\/p>\n<\/td>\n

\n

YES<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Customs Duty Exemption<\/span><\/b><\/p>\n<\/td>\n

\n

YES<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Tax Reduction<\/span><\/b><\/p>\n<\/td>\n

\n

Tax Reduction Rate (%)<\/span><\/b><\/p>\n<\/td>\n

\n

50<\/span><\/p>\n<\/td>\n

\n

55<\/span><\/p>\n<\/td>\n

\n

60<\/span><\/p>\n<\/td>\n

\n

70<\/span><\/p>\n<\/td>\n

\n

80<\/span><\/p>\n<\/td>\n

\n

90<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Rate of Contribution to Investment (%)<\/span><\/b><\/p>\n<\/td>\n

\n

Out of OIZ*<\/span><\/b><\/p>\n<\/td>\n

\n

15<\/span><\/p>\n<\/td>\n

\n

20<\/span><\/p>\n<\/td>\n

\n

25<\/span><\/p>\n<\/td>\n

\n

30<\/span><\/p>\n<\/td>\n

\n

40<\/span><\/p>\n<\/td>\n

\n

50<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Within OIZ*<\/span><\/b><\/p>\n<\/td>\n

\n

20<\/span><\/p>\n<\/td>\n

\n

25<\/span><\/p>\n<\/td>\n

\n

30<\/span><\/p>\n<\/td>\n

\n

40<\/span><\/p>\n<\/td>\n

\n

50<\/span><\/p>\n<\/td>\n

\n

55<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Social Security<\/span><\/b><\/p>\n

Premium Support (Employer\u2019s Share)<\/span><\/b><\/p>\n<\/td>\n

\n

Support Period<\/span><\/b><\/p>\n<\/td>\n

\n

Out of OIZ*<\/span><\/b><\/p>\n<\/td>\n

\n

2 years<\/span><\/p>\n<\/td>\n

\n

3 years<\/span><\/p>\n<\/td>\n

5 years<\/span><\/td>\n\n

6 years<\/span><\/p>\n<\/td>\n

\n

7 years<\/span><\/p>\n<\/td>\n

\n

10 years<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Within OIZ*<\/span><\/b><\/p>\n<\/td>\n

\n

3 years<\/span><\/p>\n<\/td>\n

\n

5 years<\/span><\/p>\n<\/td>\n

\n

6 years<\/span><\/p>\n<\/td>\n

\n

7 years<\/span><\/p>\n<\/td>\n

\n

10 years<\/span><\/p>\n<\/td>\n

\n

12 years<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Upper Limit for Support (%)<\/span><\/b><\/p>\n<\/td>\n

\n

Out of OIZ*<\/span><\/b><\/p>\n<\/td>\n

\n

10<\/span><\/p>\n<\/td>\n

\n

15<\/span><\/p>\n<\/td>\n

\n

20<\/span><\/p>\n<\/td>\n

\n

25<\/span><\/p>\n<\/td>\n

\n

35<\/span><\/p>\n<\/td>\n

\n

No limit<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Within OIZ*<\/span><\/b><\/p>\n<\/td>\n

\n

15<\/span><\/p>\n<\/td>\n

\n

20<\/span><\/p>\n<\/td>\n

\n

25<\/span><\/p>\n<\/td>\n

\n

35<\/span><\/p>\n<\/td>\n

\n

No limit<\/span><\/p>\n<\/td>\n

\n

No limit<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Land Allocation<\/span><\/b><\/p>\n<\/td>\n

\n

YES<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Interest Rate Support<\/span><\/b><\/p>\n<\/td>\n

\n

TRY Denominated Loans (points)<\/span><\/b><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

3 points<\/span><\/p>\n<\/td>\n

\n

4 points<\/span><\/p>\n<\/td>\n

\n

5 points<\/span><\/p>\n<\/td>\n

\n

7 points<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

FX Loans (points)<\/span><\/b><\/p>\n<\/td>\n

\n

1 point<\/span><\/p>\n<\/td>\n

\n

1 point<\/span><\/p>\n<\/td>\n

\n

2 points<\/span><\/p>\n<\/td>\n

\n

2 points<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Social Security<\/span><\/b><\/p>\n

Premium Support (Employee\u2019s Share)<\/span><\/b><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

10 years<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Income Tax Withholding Allowance<\/span><\/b><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

N\/A<\/span><\/p>\n<\/td>\n

\n

10 years<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

*OIZ: Organized Industrial Zones<\/span>\u00a0<\/span>\u00a0<\/span><\/b>\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

Contribution Rate to Investment Applicable During Investment \/ Operating Periods<\/span><\/b><\/p>\n

Under Regional Investment Incentives Scheme<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Regions<\/span><\/b><\/p>\n<\/td>\n

\n

Investment Period<\/span><\/b><\/p>\n<\/td>\n

\n

Operating Period<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

I<\/span><\/p>\n<\/td>\n

\n

80 %<\/span><\/p>\n<\/td>\n

\n

20 %<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

II<\/span><\/p>\n<\/td>\n

\n

80 %<\/span><\/p>\n<\/td>\n

\n

20 %<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

III<\/span><\/p>\n<\/td>\n

\n

80 %<\/span><\/p>\n<\/td>\n

\n

20 %<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

IV<\/span><\/p>\n<\/td>\n

\n

80 %<\/span><\/p>\n<\/td>\n

\n

20 %<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

V<\/span><\/p>\n<\/td>\n

\n

80 %<\/span><\/p>\n<\/td>\n

\n

20 %<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

VI<\/span><\/p>\n<\/td>\n

\n

80 %<\/span><\/p>\n<\/td>\n

\n

20 %<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

The new investment incentives system defines certain investment areas as \u201cpriority\u201d and offers them the regional support extended to Region 5 by the Regional Investment Incentives Scheme, regardless of the region of the investment. If the fixed investment amount in priority investments is TRY 1 billion or more, tax reduction will be applied by adding 10 points on top of the \u201crate of contribution to investment\u201d available in Region 5. If priority investments are made in Region 6, the regional incentives available for this particular region shall apply.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

Fields of investment with specific priorities to be supported with Region 5 instruments regardless of the investment\u2019s region are:<\/span><\/b><\/p>\n

\u00a0<\/span><\/b><\/p>\n