Investment IncentiveAdvisory
Maximize benefits from incentives with applications and monitoring processes structured in full compliance with investment incentive legislation.
Investment Incentive
System
A comprehensive incentive mechanism for investments that drive production, employment, supply security, green-digital transformation and regional development in line with national development goals.
What Is Investment Incentive Advisory?
It covers the support of investments aimed — in line with development plans — at increasing production and employment, meeting critical needs, reducing dependency on imports, boosting international competitiveness, accelerating green and digital transformation, and narrowing regional development gaps.
The aim is to reduce the obligations of investors and producers arising from their investments and enable them to benefit from exemptions.
Legislation and System
Legal Basis of the Investment Incentive System
The Investment Incentive legislation is supported within the framework of the Council of Ministers' Decision and related implementation communiqués. It is applied under Decision No. 2025/9903 on 'State Aid for Investments'.
Incentive certificate applications submitted until 31/12/2030 are evaluated under the new incentive system.
Priority Product List and Regional Approach
Under the Technology Initiative Program, investments targeting products or technologies on the priority product list can be supported. The list is determined based on criteria such as foreign trade data, demand trends and competition intensity, and is updated annually by the Ministry.
In the sectoral and regional incentive system, sub-region support rates by province/district may differ — particularly in Social Security incentives.
Application, Conditions and Process
Minimum Investment Requirements for the Incentive Certificate
Minimum fixed investment amounts vary by application:
- Target/Priority Incentive System: starting from TL 12,000,000 in regions 1 and 2, and TL 6,000,000 in other regions on a sector/province basis.
- Strategic Initiative Program: TL 100 million for high-technology investments, TL 200 million for other topics.
- Technology Initiative Program and Local Development Initiative: determined within the scope of the call.
- Project-Based Investment Incentive System: TL 1 billion.
- Under HIT-30, an investment plan of at least TL 2 billion.
Investment expenditures benefiting from the incentive certificate cannot be combined with other public supports or grants. When the investment is completed, an application must be made to the Ministry for the certificate closure process.
Validity Period of the Investment Incentive Certificate
The certificate is generally valid for around 3 years. If additional time is required, an extension of up to half of the certificate period may be granted. The period may vary depending on the sector and the nature of the investment.
Additional time may be granted in cases of delayed permits/licenses, public-sector delays or force majeure.
Who Can Obtain an Investment Incentive Certificate?
Certificates can be issued for individuals, capital companies, partnerships, ordinary partnerships/joint ventures, cooperatives, unions, associations, foundations, public institutions, professional bodies, municipalities and municipal subsidiaries, as well as Turkish branches of foreign companies.
Foreign direct investments and foreign-capital companies can also obtain certificates for the investments they plan in Türkiye.
When Should the Certificate Be Obtained?
Preparation for obtaining the certificate should begin after the investment site has been determined and the investment plan has been created.
For an expenditure to benefit from incentives, it must be invoiced after the certificate date — so the certificate should be obtained before investment expenditures begin.
How Is the Application Made?
Since 2 July 2018, new certificate applications and related notifications are submitted via the E-TUYS web-based system managed by the General Directorate for Incentive Practices and Foreign Investment.
Only persons with a qualified electronic certificate and authorized by the Ministry can perform transactions on E-TUYS; therefore, the authorization process must be completed as the first step.
Incentive Certificate Benefits
VAT Exemption
No VAT payable on investment goods and machinery procured domestically or from abroad.
Customs Duty Exemption
0% customs duty on investment goods and machinery imported from abroad.
Tax Reduction
Income/corporate tax applied at reduced rates until the investment contribution amount is reached.
Investment Site Allocation
Allocation of an investment site is possible within the framework of the relevant procedures.
Interest or Profit Share Support
Part of the interest/profit share on credit used up to a certain percentage of the fixed investment amount is covered.
Social Security Employer Premium Support
Employer premium support for additional employment (full coverage in Region 6, specific rates in other regions).
Social Security Employee Premium Support
For additional employment, the portion of the employee premium corresponding to the minimum wage is covered.
Machinery Support
A specific portion of qualifying machinery and equipment costs is paid by the Ministry.
Other Supports and Exemptions
Under the Municipal Revenues Law No. 2464, exemptions are available for fees related to parcelization, partition/consolidation, plan-project approval, ground breaking-earth excavation, building construction and occupancy permits.
Under Law No. 6728, stamp tax and duty exemptions apply to contracts, undertakings, technical consultancy/advisory documents related to investment goods, and certain intangible right transactions during the investment period. Real estate tax exemption may also be available under certain conditions.
Ecosystem Development Plan
Investors not classified as SMEs — or those supported under the Local Development Initiative — are required to carry out an ecosystem development plan during the investment period for the sustainability of the investment, technological/sectoral development, education-R&D and contribution to local development.
The amount of investments and expenditures within this scope cannot be less than 2% of the fixed investment amount.
Sistem Global Service Scope
Information and Analysis Service
- Analysis of the investment subject and conditions; assessment of applicable / non-applicable support areas.
- Pre-investment information sharing.
- Regular updates to the investor in the case of regulatory changes.
Operational Tracking Throughout the Investment Process
Carrying out technical, financial and regulatory steps consistently — from certification to closure — is essential for actually benefiting from incentives.
A well-planned process reduces investment costs, lowers certificate-related risks and makes financial impact measurable.
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Manage eligibility analysis, application, continuity and closure processes from a single point — and maximize incentive benefits.
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