Sub-region support is a special practice that allows an investor to benefit from the support rates of a region that is less developed than the one they are located in. The purpose is to direct investments towards Organized Industrial Zones (OIZs) and to make less developed districts more attractive.
Your investment can benefit from sub-region support if it meets one or both of the following conditions:
| 📍 | Location of Investment | Advantage Provided |
|---|---|---|
| 🏭 | If it is made within an Organized Industrial Zone (OIZ) or Industrial Zone | It benefits from the supports of one sub-region of its current region. |
| 🗺️ | If it is made in one of the "Districts to Receive Sub-Region Support" in the Decree's Annex-5 list | It benefits from the supports of one sub-region of its current region. |
| ➕ | If it is made both within an OIZ and in a district on the Annex-5 list | It benefits from the supports of two sub-regions of its current region. |
Sub-region support is applied only to extend the duration of the Insurance Premium Employer's Share Support. It does not create a change in other support items (tax reduction, interest support, etc.).
Additionally, since there is no sub-region for OIZ investments made in the 6th region, this advantage is applied as an addition of +2 years to the duration of the SSI support.
For investments in provinces declared "Disaster Areas Affecting General Life" after the February 6, 2023 earthquakes, very special incentive regulations have been introduced for investments that will start by December 31, 2026. The goal is to restore economic vitality to the region and increase employment.
Investments in the earthquake zone directly benefit from the most advantageous 6th region supports, regardless of their actual region:
| Support Element | Application Detail (6th Region Equivalent) | |
|---|---|---|
| 📉 | Tax Reduction | A high-rate tax reduction and investment contribution rate are applied. |
| 👥 | SSI Premium Support | SSI Employer's Share support for 12 years and SSI Employee's Share support for 10 years are provided. |
| 🏦 | Interest or Profit Share Support | Applied with the highest limits and rates, regardless of the sector. |
| 🏞️ | Investment Place Allocation | Priority is given for the allocation of public lands. |
Relocation support is a special incentive provided to an investor who moves an existing production facility to another province or district. This support is offered to direct investments towards less developed regions and to ensure a balanced distribution of industry.