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Untitled Document
Incentives directed to the income and corporation taxpayers located in organized industrial zones are in Incentive of Investment and Employment Law numbered 5084. Taxpayers functioning in these regions covering the provinces in scope of the law numbered 5084 were given income tax withholding incentive, employer contribution incentive, free investment land allocation and energy support.
1. Income Tax Withholding Incentive:
(Law numbered 5084 a.3, a.7/h and General communiqué of support for investment and employment serial number 1 and number 2)
2. Employer’s Contribution Incentive:
(Law numbered 5084, a.4, a.7/h)
3. Free Investment Place Assignment:
(Law numbered 5084, a.5)
4. Energy Support:
(Law numbered 5084, a.6, a.7/h)
Separately body of organized industrial zones is exempt from all types of tax and fees about the operation of Organized Industrial Zones Law.
Wastewater fee is not taken from the zones operating a water treatment plant.
(Law n.4562, a.21)
Land and work-place deliveries of economic entities formed for the foundation of organized industrial zones are exempt from Value Added Tax (Value Added Tax Law a.17/4-k)
Economic entities founded by public body or professional institution with real and legal entities, using all of its income to meet the requirements of these places, to prepare the infrastructure of organized industrial zones with small industrial sites and to ensure the common requirements such as: land, electricity, gas, steam and water are exempt from corporation tax. (Corporate Tax Law a.7/25)
Buildings in organized Industrial regions benefit from real estate tax exclusion following the 5 years of their completion. (Real Estate Tax Law a.5/f)
This document provides a general overview of tax incentives in Turkey. No rights may be derived from it.

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