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 / Investment Type | 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.
| Support Element | Description and Advantage Provided | |
|---|---|---|
| 🧾 | VAT Exemption | VAT is not paid on domestic/imported machinery-equipment and software purchases within the scope of the investment incentive certificate. This directly eases the initial cost and cash flow of the investment. |
| 🚢 | Customs Duty Exemption | Customs duty is applied as 0% for investment goods imported from abroad. This provides a major cost advantage, especially in technology imports. |
| 📉 | Tax Reduction | After the investment is completed, Income or Corporate Tax is applied at a discounted rate of up to 60% until the investment contribution amount is reached. |
| 👥 | SSI Premium Employer's Share Support | For the additional employment created by the investment, the employer's SSI premium, calculated over the minimum wage, is covered by the state for periods determined by the region and program. |
| 👤 | SSI Premium Employee's Share Support | Valid only for investments in the 6th region. The SSI premium that should be deducted from the employee is also covered by the Ministry, based on the minimum wage. |
| 🏦 | Interest or Profit Share Support | For investment loans with a maturity of at least 1 year, a certain portion of the interest or profit share is covered by the state. It is generally applied in the 4th, 5th, and 6th regions. |
| 🏞️ | Investment Place Allocation | Public lands in OIZs or Industrial Zones can be allocated to investors under favorable conditions. |
| 🎁 | Machinery Support (New) | Only for the Türkiye Century Development Move programs, a non-refundable grant of 25% can be provided for new machinery 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.
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.