To strengthen the investment environment in Turkey, accelerate regional development, and support strategic sectors, the New Investment Incentive System has been put into effect with the Presidential Decree No. 9903 dated May 29, 2025. Unlike previous years, this system includes many sectoral and program-based innovations and target-oriented applications.
So, how does the new system work? Who can benefit? What supports are offered? Here is everything you need to know about the 2025 investment incentive system…
The investment incentive system has two main areas of application:
Under this initiative, investment projects are supported by being included in one of the following three programs:
This system is implemented under two headings:
| Program / Region | Regions 1 and 2 | Regions 3–6 |
|---|---|---|
| Target / Priority Investments | 12 Million TRY | 6 Million TRY |
| Strategic Move – High Technology | 100 Million TRY | — |
| Strategic Move – Other | 200 Million TRY | — |
| Green / Digital Transformation (Strategic) | 50 Million TRY | 50 Million TRY |
Note: Minimum investment amounts for the Technology and Local Development Programs are determined separately in the program call.
The main support items offered to investors in the new system are designed to reduce the financial burden of the investment and increase competitiveness:
| Support Element | Description and Advantage Provided | |
|---|---|---|
| 🧾 | VAT Exemption | VAT is not paid on domestic and imported machinery-equipment purchases, as well as software and intangible rights sales, within the scope of the investment incentive certificate. This directly affects the initial cost and cash flow of the investment. |
| 🚢 | Customs Duty Exemption | Customs duty is not applied to investment goods (machinery and equipment) to be imported from abroad. This provides a significant cost advantage, especially for investments requiring technology imports. |
| 📉 | Tax Reduction | After the investment is completed, Income or Corporate Tax is paid at a reduced rate of up to 60% until a certain ratio of your investment expenditure (investment contribution amount) is reached. |
| 👥 | Insurance Premium Employer's Share Support | The SSI employer premium that must be paid for the additional employment created by the investment is covered by the state, based on the minimum wage and for periods varying by region. |
| 👤 | Insurance Premium Employee's Share Support | Applicable only to investments in the 6th region. The SSI premium that should be deducted from the employee for additional employment is also covered by the state, based on the minimum wage. |
| 🏦 | Interest or Profit Share Support | For investment loans with a maturity of at least 1 year, a portion of the interest or profit share is covered by the Ministry of Treasury and Finance, depending on the type and region of the investment. |
| 🏞️ | Investment Place Allocation | For investments with an incentive certificate, land can be allocated under favorable conditions by the Ministry of Environment, Urbanization and Climate Change in Organized Industrial Zones (OIZ) or Industrial Zones. |
| 🎁 | Machinery Support (New) | Only for investments within the scope of the Türkiye Century Development Move, a direct grant support of 25% can be provided for new machinery-equipment with a unit price of 2 million TRY and above. |
Investments that protect natural resources and involve low-carbon production (Green Transformation) or integrate digital solutions into production processes (Digital Transformation) are supported without being subject to the priority investment list. These investments over 50 million TRY can receive direct support under the strategic move framework.
Until the end of 2026, manufacturing industry investments made in provinces under the Centers of Attraction Program (CAP) can benefit from 6th region incentives at the same rates and conditions. In these regions, the SSI premium support period is extended by 2 years, and higher incentives are provided.
Investments made in an OIZ or Industrial Zone can benefit from the more advantageous incentive rates of the next lower region. If the investment is also in a sub-region district, it can receive two sub-region incentives at once. For OIZ investments in the 6th region, an additional +2 years are added to the SSI support period.
Real or legal persons who wish to benefit from investment incentives must obtain an Investment Incentive Certificate before starting their investments. Our expert team analyzes the content of your investment to ensure you access the most suitable incentive elements. The entire application process is meticulously managed, and the certificate is delivered to you in full.
Revisions to the incentive certificate may be necessary in line with changes that may occur during the investment process. In cases such as a capacity increase, change of investment location, addition of new machinery-equipment, or a change in the investment subject, our company carries out the necessary revision procedures completely and in accordance with the legislation.
Following the completion of the investment project, it is mandatory to obtain the completion visa for the incentive certificate. This procedure documents that the investment has been completed and that the incentive elements have been legally utilized. Our company fully handles the preparation of all information and documents related to this process, as well as the application and the monitoring of the approval stages.
Feasibility reports, prepared to evaluate the investment from economic, technical, and financial aspects during the planning phase, are one of the most important tools supporting the accuracy of the investment decision. Our company prepares comprehensive feasibility reports with sector-specific analyses, demonstrating the sustainability and profitability of your investment with numerical data.
A detailed analysis of the scope, use, and benefits of previously obtained investment incentive certificates is important for future applications. Within this scope, analysis studies are conducted to evaluate past incentive performance and identify potential deficiencies. Furthermore, support elements that you were entitled to but did not benefit from are analyzed in detail and reported to you. This allows you to see your past loss of rights and prevent similar situations in the future.
One of the most important support elements provided under the investment incentive certificate is the reduced corporate tax. Proper planning is required to benefit from this advantage fully and within the legal framework. Our company provides the necessary technical and legislative consultancy services in this process at a professional level. Our team performs a detailed calculation of the reduced corporate tax within the scope of the investment incentive certificate and presents it to you along with the most accurate application methods specific to your company.
