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Priority Investment Incentive System (2025)

⭐ Priority Investments Incentive System (2025)

Priority Investments is a special incentive application for investments in high-tech and strategically valuable sectors that directly serve Turkey's development goals. With the Presidential Decree No. 9903 that came into effect in 2025, the system was restructured, and the subject and nature of the investment have gained more importance than the location where the investment is made.

Under this system, if your investment falls into the determined priority subjects, you can benefit from strong incentives regardless of the region.

Purpose and Scope

The purpose of priority investments is to serve the following objectives of Turkey:

  • To increase its technological competence

  • To reduce foreign dependency

  • To support its green and digital transformation

  • To expand the domestic production of strategic products

  • To encourage special investments in socially sensitive areas (education, health, etc.)

📜 Priority Investment Subjects (2025)

As of 2025, the main subjects that fall under the scope of priority investments are as follows:

  • 💻Investments supported under Digital and Green Transformation

  • 💡Production of products under the Technology Move Program

  • 🚀Projects of at least 500 million TRY for high-tech products

  • 🏭Medium-high technology product investments (with certain conditions)

  • 📍All types of investments to be made in the 6th region (exceptions excluded)

  • 🛡️Investments approved by the Presidency of Defense Industries

  • ☀️Solar/wind energy investments for the self-consumption of the manufacturing industry

  • ⛏️Mine-input-based power plant projects

  • ⚛️Nuclear energy investments

  • 💧LNG and natural gas storage investments (min. 500 million TRY)

  • 💎Mining exploration, extraction, and processing investments

  • 🔬Investments within the scope of an R&D/Design center (excluding Istanbul)

  • 📜Production under a Technological Product Experience Certificate

  • 🧪Test and laboratory investments in medium-high technology products

  • 🌐Software and IT investments (in Specialized Free Zones)

  • 🗄️Data center investments with a minimum capacity of 3 MW

  • ♻️Investments requiring an environmental license

  • ⚓Port projects for freight transportation

  • 🎓Education investments such as schools, kindergartens, and vocational training facilities

  • ❤️Care centers for the elderly and disabled (min. 100-person capacity)

  • 📦Licensed warehousing facilities

  • 🌿Automated soilless greenhouse investments (at least 25 decares)

  • 🏢Relocation/strengthening of industrial facilities against earthquake/fire risk

  • 🚨Disaster technologies investments

💰 Minimum Investment Amount and Incentives Offered

Minimum Investment Amount

In general, the following fixed investment amounts are required for an investment to be considered a priority (excluding special subjects):

RegionMinimum Fixed Investment Amount
Regions 1 and 212 Million TRY
Regions 3, 4, 5, and 66 Million TRY

Note: These thresholds are much higher for some subjects like energy, data centers, and LNG. For some special investments such as in Specialized Free Zones, disaster technologies, and R&D, no amount requirement is sought.

Incentives Offered

Support Element Application Detail Region Condition / Important Note
VAT ExemptionApplied on machinery and equipment purchases.Valid in all regions.
Customs Duty ExemptionApplied on imported investment goods.Valid in all regions.
Tax ReductionTax reduction rate up to 60%, investment contribution rate up to 30%.Valid in all regions.
SSI Premium Support (Employer)1 year in the 1st region, up to 12 years in the 6th region.Duration varies by region.
SSI Premium Support (Employee)For 10 years based on the minimum wage.Valid only in the 6th region.
Interest or Profit Share SupportUp to 25% interest rate, max support of 24 Million TRY.Applied only in the 4th, 5th, and 6th regions.
Investment Place AllocationIn OIZs and on public lands.Valid in all regions.

🚫 Machinery Support is Not Applicable!
Non-refundable machinery support is not valid for priority investments. This support is only provided under certain conditions in the sub-programs of the Türkiye Century Development Move (Technology, Local, Strategic Move).

✍️ Application Process

The priority investment incentive certificate application process consists of the following steps:

  1. Project Preparation: The investment project is prepared with its subject, budget, and objectives.

  2. E-TUYS Application: The application file is created and submitted digitally through the Ministry of Industry and Technology's E-TUYS system.

  3. Preliminary Evaluation: The Ministry checks the suitability of the investment subject for the priority list and the minimum investment conditions.

  4. Detailed Review: The technical and financial feasibility of the project is evaluated.

  5. Certificate Issuance: An Investment Incentive Certificate is issued for approved applications.

  6. Use of Supports: The relevant supports are actively used throughout the investment process within the scope of the certificate.

Strategic Growth Opportunity

The priority investments incentive system strongly supports investments that contribute to Turkey's transformation, have strategic importance, and produce high value-added. If your investment is suitable for the subjects in this system, you can benefit from numerous advantages such as tax, SSI, interest, and place allocation, without regional limitations.

Draw your roadmap with our expert team to determine your investment project's place on the priority subjects list and to fully benefit from these powerful incentives.