TR
EN
FREQUENTLY ASKED QUESTIONS
A Technology Development Zone, also referred to as a technopark or technocity, is defined as a site where:
- Companies using high/advanced technologies or developing new technologies,
- Operate by benefiting from the resources of a specific university, a high technology institute, or an R&D center/institute,
- Produce or develop technology or software,
- Transform technological inventions into commercial products, methods, or services,
- And through these activities contribute to the economic development of the region.
It refers to a site located within or near the university, high technology institute, or R&D center where the academic, economic, and social structures are integrated.
Domestic and foreign companies currently using high/advanced technologies
Companies establishing their R&D units in Technology Development Zones to carry out new R&D projects
SMEs that want to develop software or innovative technologies by utilizing the resources of universities, high technology institutes, or public R&D centers
Firms growing within Technology Development Centers
Young entrepreneurs with ideas that can be commercialized
Yes, they are paid, and the fee amounts vary depending on the type of application.
Entrepreneurial Firm Application: 21,000 TL + VAT (20%)
Incubation Application: 7,000 TL + VAT (20%)
Bank Account Information:
İSTANBUL TEKNOKENT A.Ş. İş Bankası Beyazıt Branch
IBAN No: TR78 0006 4000 0011 0092 6360 30
Note: When making the payment, the recipient field should state “İstanbul Teknokent A.Ş.”, and in the description field, you must include “project name and referee evaluation fee”.
If, after the application is finalized, an office space cannot immediately be allocated according to the company’s requests, the company’s request is placed in a ranking based on Entertech Istanbul Technopark’s evaluation criteria. If a suitable office space option becomes available, the relevant company is allocated space.
The criteria used to determine priority order are, in order of importance:
The R&D quality of the project
University-industry collaboration during the project
International collaborations
Collaborations among Entertech Istanbul Technopark companies
Lease agreements are made for the duration of the R&D project carried out by the company within the zone. This agreement is renewed in line with the specified condition.
Entrepreneurs operating in Technology Development Zones are provided with the following supports and exemptions:
Income and Corporate Tax Exemption: Taxpayers of income and corporate tax operating in the zone are exempt from income and corporate taxes until 31/12/2028 for profits derived exclusively from R&D, software, and design activities carried out in this zone.
VAT Exemption: During the period in which entrepreneurs in the Technology Development Zone are exempt from income or corporate tax, their deliveries and services in the form of system management, data management, business applications, sectoral, internet, mobile game, and military command-control application software exclusively produced in these zones are exempt from VAT.
Income Tax Exemption for Personnel: Wages of R&D, design, and support personnel working in the zone are exempt from all taxes until 31/12/2028. No income tax or stamp duty will be calculated on the wages earned.
Exemption from Fees and Stamp Duty: Management companies in the zones are exempt from stamp duty on papers related to the implementation of the law, from fees for transactions carried out, from property tax, and from wastewater charges.
Customs, Stamp Duty, Fund, and Fee Exemption: Goods imported for research to be used within the scope of R&D, innovation, software, and design projects are exempt from customs duty, all kinds of funds, stamp duty, and fees.
Corporate Tax Deduction Incentive for Capital Support: Income or corporate tax taxpayers who provide up to 1 million TL in capital support to firms in TGBs, in projects approved by the Ministry in medium-high and high-tech fields (according to NACE Rev.2), can deduct up to 10% of declared income/corporate profits and up to 20% of equity from their taxes. The capital must remain in the relevant company for at least 4 years.
Insurance Premium Support: 50% of the employer’s share of social security premiums for R&D, design, and support personnel whose wages are exempt from income tax is covered by the Ministry of Treasury and Finance.
Income Tax Withholding Support: Wages of R&D and design personnel working on projects can be included in the income tax withholding incentive if spent outside the zone, up to 1.5 years for master’s and 2 years for doctoral studies. Wages of activities directly related to projects carried out outside the zone are also fully covered.
Support for Programs to Be Encouraged: For firms in TGBs employing R&D personnel with at least a bachelor’s degree, and for staff working in incubation centers and technology transfer offices of management companies, the portion of their salary equal to the gross minimum wage will be covered by the Ministry of Industry and Technology for 2 years.
VAT Support: VAT exemption is provided for machinery and equipment purchased on a project basis by enterprises in the zone.
Doctoral Student Employment Support: Firms in the zones employing doctoral students as R&D personnel may receive support for 2 years, limited to the appropriation allocated to the Ministry, under conditions set by regulation.
Stamp Duty Exemption in Technoparks is applied only on payrolls and on documents issued for imported goods.
It is not possible to benefit from both laws at the same time.
Wages paid to R&D personnel as compensation work within the framework of the Labor Law will also not be considered within the scope of the income tax withholding incentive.
The Project Evaluation Committee consists of at least three members who are not related to the project: two members who are academic staff specialized in the field, and one member who is either a sector expert or an individual angel investor licensed under the Regulation on Individual Participation Capital published in the Official Gazette dated 15/2/2013 and numbered 28560.
If the applicant is an incubation entrepreneur, the presence of at least one academician as a committee member is sufficient.
Until 31/12/2028, the portion of the tax calculated on the wages of support staff working in the Zone for their duties, after deducting:
before 1/1/2022, the minimum living allowance regulated in Article 32 of the Income Tax Law No. 193 dated 31/12/1960,
after 1/1/2022, the minimum wage exemption regulated in Article 23, paragraph 1, subparagraph (18) of the same law,
will be written off by deducting the remaining tax amount from the tax accrued on the withholding tax return.
The papers related to these wages are also exempt from stamp duty.
Under the Law No. 4691 on Technology Development Zones, in enterprises located in these Zones, if it is mandatory for R&D and design personnel to carry out part of the project-related activities outside the Zone, then—provided that these activities are directly related to the projects conducted in the Zone—the portion of their wages corresponding to these outside activities may benefit from the income tax withholding incentive, up to a limit not exceeding 100%. The exact portion eligible is determined separately or jointly by the President.
For R&D or design personnel working in the Zone, the time spent outside the Zone is calculated based on an official document obtained from the institution or organization where the software, R&D, or design work related to their project was carried out. This document must then be submitted to the managing company of the Zone.
It is issued by the provincial directorates of the Ministry of Industry and Technology.
The exemptions and incentives provided to Technoparks end once the company’s activities in the Technology Development Zone are terminated.
Yes. Entrepreneurs whose projects are supported under other public and international R&D support programs, or whose projects are designated as R&D projects by public institutions and organizations, may be allocated space in the Zone.
Goods imported for use in research related to R&D, innovation, and design projects carried out within the Zones under the Law are exempt from Customs Duty.
All companies engaged in research activities related to software, R&D, innovation, and design projects carried out under Law No. 4691 in R&D and Design Centers and Technology Development Zones can benefit from the 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, it refers to the system established and operated by the Ministry of Trade. In this system, applications for permits, approvals, and documents that must be issued by different institutions for goods subject to customs procedures are submitted to a single point (e-application), forwarded to the relevant institution, and the documents issued by the institution are transmitted directly in electronic form (e-document) to be used in customs procedures.
They must apply to the Consulates of the Republic of Türkiye in their own countries.
Foreigners who have a valid residence permit in Türkiye, or their employers, may also submit applications domestically to the Ministry of Labor and Social Security.
The company can apply for a work permit for the personnel it intends to employ either via the guidance link at yetenektransferi.gov.tr or at ecalismaizni.csgb.gov.tr.
In the Technology Development Zone, if the foreign national is employed as a manager in the Managing Company or in the entrepreneur company, there is no restriction regarding graduation level. However, if employed as R&D or design personnel, at least a bachelor’s degree is required.
If a company submits a request for a project completion certificate electronically, the Managing Company reviews the request by assigning it to at least one faculty member or sector representative who is an expert in the field.
The Managing Company then accepts and signs it electronically.
After approval by the Managing Company, the certificate is reviewed by the Ministry, and if deemed appropriate, it is officially approved and finalized.