Frequently Asked Questions
A technopark or technopolis where companies using high/advanced technology or oriented towards new technologies produce/develop technology or software by taking advantage of the facilities of a specific university or high technology institute or R&D center or institute, where they operate to transform a technological invention into a commercial product, method or service and thus contribute to the development of the region, within or near the same university, high technology institute or R&D center or institute area, where the academic, economic and social structure is integrated, or a technopark or technopolis with these characteristics.
Domestic and foreign companies that are currently using high/advanced technologies, companies that create R&D units in TDZs and carry out new R&D projects, SMEs that want to develop software or innovative technologies by using the facilities of the University, Institute of Advanced Technology or Public R&D Center, companies growing in TEKMERs, young entrepreneurs with ideas that can be commercialized can take part.
After the application is finalized, in cases where an office space allocation cannot be made immediately in line with the demands of the company, the company's request is again ranked according to the evaluation criteria of Entertech Istanbul Technopark, and if there is a suitable office space option, the relevant company is allocated a space. The criteria taken as basis during prioritization are, in order of importance, the R&D quality of the project, university-industry cooperation used in the execution of the project, international collaborations and Entertech Istanbul Technopark inter-firm collaborations.
A lease agreement is concluded during the valid R&D project carried out by the company in the region. This contract is renewed in line with the specified condition.
Support and exemptions provided to entrepreneurs operating in Technology Development Zones:
- Income and Corporate Tax Exemption: Income and corporate taxpayers operating in the zone are exempt from income and corporate tax until 31/12/2028 on their earnings from R&D, software and design activities exclusively in this zone.
- VAT Exemption: During the period when the earnings of the entrepreneurs operating in the Technology Development Zone are exempt from income or corporate tax, the deliveries and services in the form of system management, data management, business applications, sectoral, internet, mobile game and military command and control application software produced exclusively in these zones are exempt from VAT.
- Employee Income Tax Exemption: The wages of R&D, design and support personnel working in the zone are exempt from all kinds of taxes until 31/12/2028. Accordingly, income tax and stamp tax will not be calculated on the wages earned by the employees working in the zone.
- Exemption from Fees and Stamp Tax: The management companies operating in Technology Development Zones are exempt from stamp tax in terms of the papers issued in relation to the implementation of the Law, and from fees and real estate tax in terms of the transactions carried out. They also do not pay waste water fees.
- Exemption from Customs and Stamp Duty, Funds and Fees: Goods imported for use in research related to R&D, innovation, software and design projects are exempt from customs duty and all kinds of funds, and papers issued and transactions carried out within this scope are exempt from stamp duty and fees.
- Income and Corporate Tax Discount Incentive for Capital Support to Technology Development Zones Companies: Capital support provided by income and corporate taxpayers up to TL 1 million to companies located in Technology Development Zones to be used in the financing of their projects to be realized in the areas deemed appropriate by the Ministry (medium high and high technology areas according to NACE Rev.2 and carried out in the Zones) will be subject to a deduction of 10% of the declared income or corporate income and a portion not exceeding 20% of the equity capital. "The capital supports provided by income and corporate taxpayers to be used in the financing of the projects within this scope must remain in the relevant companies for at least four years after the transfer.
- Insurance Premium Support: The Ministry of Treasury and Finance covers 50% of the employer's share of insurance premiums of personnel (R&D, design and support) whose salaries are exempt from income tax.
- Income Tax Withholding Support: R&D and design personnel working in the enterprises in the Zone are covered by the income tax withholding incentive, provided that they do not exceed one and a half years for those with a master's degree and two years for those with a doctorate, provided that they do not exceed one hundred percent of the wages related to the periods spent outside the Zone. In addition, all of the wages of R&D and design personnel working in these enterprises for activities outside the Zone, provided that they are directly related to the projects carried out in the Zones, are also included in the scope of income tax withholding incentive.
- Programs to be Supported Subsidy: A portion of the gross minimum wage of the salaries of the personnel employed in incubation center and technology transfer office services in Technology Development Zones companies and Technology Development Zones executive companies employing R&D personnel with at least a bachelor's degree in fields to be determined by the Ministry is covered by the Ministry of Industry and Technology for 2 years.
- VAT Support: Enterprises in the region are exempt from VAT on machinery and equipment to be purchased for project-based use.
- PhD Student Employment Support: Companies in the zones are allowed to provide support for the R&D personnel employed by doctoral students within the framework of the conditions determined by the Ministry within the framework of the conditions determined by the regulation, limited to the appropriation to be placed in the budget of the Ministry for a period of two years.
Stamp Duty Exemption in Technopolis is only applied on payrolls and papers issued for imported goods.
It is not possible to benefit from two laws at the same time.
Wages paid to R&D personnel in return for compensatory work within the framework of the Labor Law will not be considered within the scope of the Income Tax withholding incentive.
The Project Evaluation Commission consists of at least three members who are not related to the project, two of whom are academicians and one of whom is a sector expert or an individual participation investor licensed under the Regulation on Individual Participation Capital published in the Official Gazette dated 15/2/2013 and numbered 28560. If the incubator is an entrepreneur, at least one academic commission member is sufficient.
Until 31/12/2028, from the tax calculated on the wages of the support personnel working in the Zone, the tax amount remaining after deducting the tax corresponding to the minimum subsistence allowance regulated in Article 32 of the Income Tax Law dated 31/12/1960 and numbered 193 before 1/1/2022 and the minimum wage exemption regulated in subparagraph (18) of the first paragraph of Article 23 of the Law numbered 193 after 1/1/2022; It is canceled by deducting the tax accrued on the withholding tax return to be submitted. The papers issued regarding the wages within this scope are exempt from stamp tax.
Law No. 4691 on Technology Development Zones established within the scope of the Law on Technology Development Zones, provided that it is directly related to the projects carried out by the R&D and design personnel working in the enterprises located in the Technology Development Zones established within the scope of the Law on Technology Development Zones, in cases where some of the activities within the scope of the project must be carried out outside the Zone, the portion to be determined separately or together by the President, provided that it does not exceed one hundred percent of the wages related to these activities outside the Zone, is considered within the scope of income tax withholding incentive.
The document obtained from the institution or organization where the software or R&D work is carried out regarding the time spent outside the Zone related to the software or R&D or design project carried out by the R&D or design personnel working in the Zone is submitted to the managing company.
Provincial directorates of the Ministry of Industry and Technology.
The exemptions and exceptions provided to Technoparks of the company whose activities in the Technology Development Zone are terminated are terminated.
Space can be allocated in the Zone for projects that are supported under another public and international R&D support programs or that are established by public institutions and organizations to indicate that they are R&D projects.
Goods imported for use in research related to R&D, innovation and design projects carried out in the zones within the scope of the Law.
All companies engaged in research activities related to software, R&D, innovation and design projects carried out within the scope of Law No. 4691 in R&D and Design Centers and Technology Development Zones can benefit from customs duty exemption.
Within the framework of the Prime Ministry Circular No. 2012/6 published in the Official Gazette dated 20/3/2012 and numbered 28239 dated 28239, it refers to the system established and carried out by the Ministry of Trade, where applications for permits, approvals and documents that need to be issued by different institutions regarding the goods subject to customs procedures are made to a single point (e-application) and forwarded to the relevant institution and the documents issued by the relevant institution are sent electronically (e-document) to be used directly in customs procedures.
They will apply to the consulates of the Republic of Turkey in their country. Foreigners with a valid residence permit in Turkey or their employers can also apply to the Ministry of Labor and Social Security domestically. The company can apply for a work permit for the personnel to be employed from the guidance link at yetenektransferi.sanayi.gov.tr or from ecalismaizni.csgb.gov.tr.
If employed as a manager in the Technology Development Zone, Managing Company or entrepreneur company, there is no restriction on the level of graduation. However, in case of employment as R&D or design personnel, it is required to have at least a bachelor's degree.
The Managing Company evaluates the request of the company that applies for the project completion certificate electronically by having at least one academic staff or sector representative who is an expert in the field, accepts and signs it electronically. The project completion certificate approved by the Managing Company is examined by the Ministry and if it is found appropriate, it becomes ready by giving approval.