Tax Incentives Regarding Research & Development In Turkey

7- Supports for R&D provided by other institutions
- Under the notification of Research and Development (R&D)
Assistance numbered 98/10 published based on the Decree of
09.09.1998, no: 98/16 within the context of the State Aids Decree for
Export, numbered 94/6401, assistances with the condition of capital
support are equivalent to debt and it’s not possible to add them to the
commercial gains.
- However under this legislation, amounts of assistance provided
as donation and all kind of assistances of other entities in this concept
shall be added to the profit as elements of commercial gains.
8- R&D expenditures in technology development zones and in
free trade zones
Expenditures made to gain profit on which the exemption is to be
applied, shall not be assessed within R&D deduction in case of profits
occurring in technology development and free trade zones and in
case of benefiting from the exemption in the provisional article 2 of
Technology Development Zones Law numbered 4691 or the provisional
article 3 of Free Trade Zone Law numbered 3218.
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