- Gains derived from software and research& development activities in technology developing zones by the taxpayers who do business in mentioned zones are excluded from income and corporate tax till 31.12.2013.
- Wages of researcher, software programmer and research & development personnel related to these jobs in these zones are excluded from income tax till 31.12.2013.
- Gains acquired within the scope of application of Technology Developing Zones Law numbered 4691 by executive companies of technology developing zone are also excluded from income or corporate tax till 31.12.2013.
- These exclusions shall be also applied to the executive company of Scientific and Technological Research Council of Turkey (TÜBİTAK)- Technology Free Zone of Marmara Research Center, to the income and corporate taxpayers doing business in this zone and to the wages of researcher, software programmer and research & development personnel working in this zone.
( Technology Developing Zones Law Temporary Article 2, Corporate Tax Circular 6)
Within the period in which the gains of entrepreneurs doing business in technology developing zones are excluded from income or corporate tax, delivery and services which are manufactured only in these zones and in the form of system management, data management, business applications, sectoral, internet, mobile and military command control application software are also excluded from value added tax.( Value Added Tax Law Temporary Article 20)
This document provides a general overview of tax incentives in Turkey. No rights may be derived from it.