The Target Investments Incentive System is one of the new generation investment incentive tools defined by the Presidential Decree No. 9903, which came into effect in 2025. This system aims to primarily support high-impact investments in specific sectors, in line with Turkey's vision for industrial transformation and technology-oriented development.
This incentive system is based on the principle of evaluating investments mainly according to their strategic and sectoral priorities, not just their regional distribution.
The main purposes for promoting target investments are as follows:
Target investments cover investments made in sectors determined by the Ministry of Industry and Technology and in subjects defined in the Decree's ANNEX-3 list.
Investors do not apply directly under the "target investment" heading. The system automatically matches the subject and NACE code of the application made via E-TUYS with the ANNEX-3 list. If your project falls into one of the subjects on the list, it is classified as a "target investment" by the system and benefits from the relevant supports.
Unless otherwise specified in the Decree, the minimum fixed investment amounts for target investments are as follows:
| Region | Minimum Fixed Investment Amount |
|---|---|
| Regions 1 and 2 | 12 Million TRY |
| Regions 3, 4, 5, and 6 | 6 Million TRY |
Note: These amounts may be set higher for some specific investment subjects. They should be evaluated together with the ANNEX-3 list.
| Support Element | Application Detail and Rates | |
|---|---|---|
| 🧾 | VAT Exemption | Applied to purchases of domestic and imported machinery-equipment. |
| 🚢 | Customs Duty Exemption | Valid for imported machinery and equipment. |
| 📉 | Tax Reduction | Investment contribution rate can be applied between 15% to 40%; tax reduction rate between 20% to 60%. |
| 👥 | SSI Employer's Share Support | Provided for a period of 2 to 10 years, depending on the region of the investment. |
| 👤 | SSI Employee's Share Support | Applied only in the 6th region for a period of 10 years. |
| 🏦 | Interest or Profit Share Support | Valid in the 4th, 5th, and 6th regions, with a maximum support amount of 24 Million TRY. |
| 🏞️ | Investment Place Allocation | Applied on lands within OIZs or on public property. |
🚫 Machinery Support is Not Applicable!
There is no non-refundable machinery support under this system. This support is only valid in the sub-programs of the Türkiye Century Development Move.
The Target Investments Incentive System is a comprehensive and strategic support mechanism that encourages investment in areas that will shape Turkey's future production and export vision. If your investment aligns with one of the sectors in the ANNEX-3 list determined by the Ministry of Industry and Technology and meets the specified amounts, this system will offer you significant support advantages regardless of the region.
Comparing your project with this list during investment planning and conducting the E-TUYS application process within this framework will ensure you benefit from the incentives to the maximum extent.