In law numbered 5084 which directed to rise of investment and employment, Income tax withholding incentive will be applied following the completion of the investment in provinces until 31.12.2007 for beginner investors or creating employment opportunities.

• No income tax withholding from the wages of new personnel.
• Payment of employer contribution by the treasury.
• Energy support.
• Investment place free of charge.

When the law was put into force there was 36 provinces enclosed but as a result of the changes made in the law; tax, insurance premium incentives and energy support subjects were taken in scope of law and 13 more provinces added whose social – economical development value determined negative by State Planning Organization so the number of provinces benefiting from the incentives risen to 49.

1. Income Tax Withholding Incentive:

(Law numbered 5084 a.2, a.3, a.7/h and General communiqué of support for investment and employment serial number 1 and number 2)

2 Employer’s Contribution in . Insurance Premium Incentive:

(Law numbered 5084, a.4)

3. Free Investment Place Allocation:

(Law numbered 5084, a.5)

4. Energy Support:

Be changed as (Law numbered 5084, a.6)