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Regardless of the size and amount of investments, in TR33 Region, government compensates land costs in OIZs of the Region. This supports cover %70 of total cost of land in center OIZ’s and %90 of total cost of land in OIZs located in provincial districts. This mechanism depends on the decision of the Entrepreneurs Committee and Executive Board of OIZ.

DECREE ON CONCERNING STATE ENCOURAGEMENTS TO INVESTMENTS (The Council of Ministers Decree No. 2012/3305, 19 June 2012)
“Decree No: 2012/3005 Concerning State Encouragement to Investment” has been adopted through being published in Official Gazette dated 19 June 2012 (No: 28328) and relevant regulation (No:2012/1) has been adopted through being published in Official Gazette dated 20 June 2012 (No:28329). The New Decree provides a number of important incentives for investments in Turkey (the “New Incentive Scheme”). The new investment incentives program, which will be effective from the 1st January 2012 comprises 4 different schemes
  • General Investment Incentive Scheme
  • Regional Investment Incentive Scheme
  • Large Scale Investment Incentive Scheme
  • Strategic Investment Incentive Scheme
The support measures to be provided within the frame of those schemes are summarised in the table below:
Support MeasuresGeneral Investment Incentive SchemeRegional Investment Incentive SchemeLarge Scale Investment Incentive SchemeStrategic Investment Incentive Scheme
VAT Exemption
Customs Duty Exemption
Tax Reduction
Social Security Premium Support (Employer’s Share)
Interest Support
Land Allocation
VAT Refund
General Investment Incentive Regime
Regardless of in which Region an investment is made all projects which meet conditions of specific capacity and the following minimum fixed investment amount will be supported within the frame of the General Investment Incentives Scheme. Investment subjects which are excluded from the investment incentives program can not benefit from this scheme.
The amount of minimum fixed investment is 500 thousand TL in Regions 3 and 4, (Provinces in Region 3: Manisa and Uşak - Provinces in Region 4: Afyonkarahisar and Kütahya). This incentive was available in the Previous Incentive Scheme as well.
  • Incentives
  • Exemption from customs duties (for imported machinery and equipment)
  • VAT exemptions (for locally purchased and imported machinery and equipment)
  • Requirements
    • Incentive certificate (Ministry of Economy)
    • Investment amount over minimum predetermined fixed level (500.000 TL)
    • Not to invest in specific industries and their subsectors those are not supported.
    • Please Note: In some industries and their subsectors investments are only conditionally supported.





  1. Floor, semolina (except semolina investments integrated with pasta production), food for pets (except fish flour, fish oil, fish feed and feed production within integrated animal husbandry production), starch and starch based sugar,
  2. Catering companies,
  3. Cube sugar
  4. Greenhouse investments less than five decares
  5. Plant production (except greenhouse production more than 5 decars, mushroom cultivation and forage crops cultivation in integrated animal husbandry investments),
  6. Animal husbandry investments except integrated animal husbandry investments encouraged within the context of regional investments and conditionally encouraged animal husbandry investments.
  7. Diary processing investments with production capacity less than 5 tons per day


  1. Investments for the manufacturing of products enlisted in the Annex of the “Treaty between Turkish Republic and European Coal and Steel Community (ECSC) regarding the Trade of Products within the Scope of Agreement Establishing the ECSC”, which is published in the Official Gazette dated 1/8/1996 and 22714. (for SMEs, liquid steel production and investments projects for hot rolling)
  2. Brick and roof tile manufacturing investments excluding modenization type of investments
  3. Investments undertaken in mining fields under royalty agreements including those by public institutions
  4. Unginned cotton investments,
  5. New, extension and integration type of investments for synthetic fiber and synthetic yarn production,
  6. Yarn production and weaving investments (except wool yarn, yarn investments more than 15 million TRL, weaving investments more than 5 million TRL, multifunctional, nano-technological textile production, carpet, tafting, unweaved and unknitted fabric, sack) excluding modernization type of investments.


  1. Education investments (excluding pre-school education, primary education, high school, graduate school, university, higher education and technical and vocational education) and investments concerning education of adults (courses, training centers etc.),
  2. Health services investments excluding hospital investments, medical centers, dialysis centers, test laboratories and magnetic imaging centers,
  3. Accommodation facilities excluding tourism investment/licensed hotels, holiday villages, private facilities, mountain/upland resorts
  4. Press and media investments excluding national scale daily newspaper printing services, television and radio broadcasting, printing, printing house and packacing investments
  5. Studio investments for recording purposes,
  6. Residential construction and contracting services investments,
  7. Bus, tow truck and trailer investments for passenger and cargo transportation (Except investments undertaken by municipalities),
  8. Investments aimed at wholesale and retail trade including hypermarket, trade center, shopping mall and parking lot investments,
  9. Land vehicles maintenance, repair and service station investments,
  10. Petroleum products (including LPG) distribution investments, gas station investments,
  11. Highway resting facility investments,
  12. Restaurants,
  13. Yacht import investments,
  14. Vehicle renting investments,
  15. Laundaries and carpet washing facilities
  16. Automation investments except automation of industrial production facilities and automation of logistic and infrastructure investments,
  17. Real estate renting and business activities except software and R&D activities and technical test and analysis activities.
  18. Investments of financial intermediary institutions except financial leasing activities,
  19. Show center investments,
  20. Cold storage warehouse investments with an indoor area less than 500 m2.
  21. Entirely new and extension dockyard investments



  1. In dairy cattle livestock farming investments, at least 150 cattles dairy livestock farming and dairy products manufacturing must be integrated with fodder production unit and/or cold storage warehouse.
  2. In cattle fattening investments, at least 150 cattles/period fattening and slaughterhouse must be integrated with cold storage warehouse and/or fodder production unit and/or meat production unit,


  1. Investment encouragement certificates can be issued for integrated logistic investments including an indoor area of at least 10,000 m2, where warehousing, handling- packaging, automation services are offered, including customs and insurance services provided in one or more than one place; having L2 certificate obtained from the Ministry of Transportation, which may include vehicles for domestic and/or international cargo transportation.
  2. For pipe-line transportation, petroleum and natural gas products, filling and storage facility investments, investment encouragement certificicates can be issued only for expenditures for fixed plant, excluding distribution vehicles and tubes.
  3. Investment encouragement certificates can be issued for the separately built fair, congress, exhibition and cultural center investments which are not in the form of shopping malls, business and/or trade centers. For fair and exhibition centers indoor area must be at least 5,000 m2 excluding parking spaces. For congress centers, required minimum seat number is 1,000. Culture investments can be granted an investment encouragement certificate upon evaluation on project basis pursuant to the presentation of Culture Investment Certificate obtained from the Ministry of Culture and Tourism.
  4. Investment encouragement certificates can be issued for sports facilities investments with a minimum fixed investment amount of 10 Million TL.
  5. For airport ground handling services investments, vehicles used only in the apron can be included within the context of investment encouragement certificates. Passenger cars cannot be included within the scope of the project.
  6. Investment encouragement certificates can be issued for airway services and/or cargo transportation investments under the condition that passenger aircrafts must have at least 50 seats and cargo aircrafts must have at least 30,000 kg cargo capacity. Except for the investments in the area of airway services and/or cargo transportation, investment encouragement certificates cannot be issued for general purposes and air taxi services.
  7. Services investments aiming to supply final consumers single packages combining telecommunication, radio, television and data signals transmitted via satellite, radio, cable etc. will be evaluated on project basis and may be assigne5d an investment encouragement certificate. However, the investment goods used by the final consumer cannot benefit from the support measures.
  8. Investments of public institutions, municipalities, provincial special administrations, unions, cooperatives etc. related to their field of operation will be evaluated on project basis and may be assigned an investment encouragement certificate.
  9. In crane services investments every crane has to have minimum 100 tones lifting capacity and must be new.
  10. In large scale laundry and drying investments minimum amount of 2 million TRL is required.


Large Scale Investment Incentive Regime



  • Exemption from customs duties (for imported machinery and equipment)
  • VAT exemptions (for locally purchased and imported machinery and equipment)
  • 80% reduction on annual corporate tax ratio, until the total amount of tax forgiven by the government reaches 45% of total value of investment
  • If the investment starts after 31.12.2011, the ratios above will be %60 and %40 respectively.
  • Treasury pays social security premium payable for the company along 5 years after the operations of the company started. This compensation covers only the minimum wage per worker.
  • If the investment starts after 31.12.2011, this period will be 3 years
  • In accordance with the procedures and principles set forth by the Ministry of Finance, land can be allocated to large investments free of charge.




  • Incentive certificate (Ministry of Economy)
  • To realize minimum amount of 50.000.000 TL investment in sectors whose specific minimum investment amount are not determined by large scale investment incentive policy in the following table.
  • To realize minimum amount of investment based on the kind of the sector in the following table.



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