6. Region Regional Incentive Support Elements

1) Tax Reduction:
a) Contribution Rate for investment outside the OSB is 50%, inside the OSB is 90%
b) The Corporate-Income Tax Reduction Rate outside the OSB is 90%, and inside the OSB is also 90%.

2) Insurance Premium:
a) Duration, 10 years outside the OSB, 10 years inside the OSB.
b) It has been determined as 35% of the Fixed Investment Amount outside the OSB and 35% inside the OSB.

3) Interest Support:
a) TL - Upper Limit, outside the OSB 7/900 thousand, inside the OSB 7/900 thousand,
b) Foreign Currency - Upper Limit, outside the OSB 2/900, inside the OSB 2/900 has been determined.

4) Allocation of Investment Location

5) VAT Exemption

6) Customs Duty Exemption

7) Minimum Fixed Investment Amount

6. Region Large Scale Investment Issues and Minimum Investment Amounts

1) Production of Refined Petroleum Products, Minimum Fixed Investment Amounts 1000 million TL,
2) Production of Chemical Substances and Products, 200 Million TL,
3) Port and Port Services and Airport investments 200 Million TL,
4) Investments in Motor Vehicle Manufacturing,
a) Investments in Main Industry of Motor Vehicles, 200 Million TL,
b) Investments in Sub-Industry of Motor Vehicles, 50 Million TL,
5) Investment in Railway and Tram Locomotives and/or Wagon Manufacturing,
6) Investments in Transportation Services by Transit Pipeline,
7) Investments in the Electronics Industry,
8) Investments in Medical Devices, Precision and Optical Instruments Manufacturing,
9) Investments in Drug Production,
10) Investments in the Manufacturing of Aerospace Vehicles and/or Parts,
11) Investments in Machinery (Including Electric Machines and Devices),
12) Investments Aimed at Metal Production,

The minimum Fixed Investment Amount for these investments is 50 Million TL.

6. Region Large Scale Investments Support Elements

1) Tax Reduction
a) The Investment Contribution Rate, outside the OSB, 50%, inside the OSB 50%,
b) Corporate/Income Tax Reduction Rate, outside the OSB 90%, inside the OSB 90%.
2) Employer's Share of Insurance Premium
a) Duration, outside the OSB, 10 years, inside the OSB, 10 years,
b) The rate of the Fixed Investment Amount is 35% outside the OSB, while it is 35% inside the OSB.
3) Allocation of Investment Location
4) VAT Exemption
5) Customs Duty Exemption
6) Minimum Fixed Investment Amount

6. Region Strategic Investment Implementation Support Elements

The support elements here are divided into 10.
1) Tax reduction:
a) Contribution Rate for investment 50%,
b) Corporate/Income Tax Reduction rate 90%
2) Employer's Share of Insurance Premium
a) Duration 10 years,
b) There is no ceiling for the rate of the Fixed Investment Amount.
3) Interest Support
a) TL 5,
b) Foreign Currency 2,
c) The rate of the Fixed Investment Amount is 5%,
d) Upper Limit (TL), is 50 Million TL.
3) Employee's Share of Insurance Premium is applied for a period of 10 years,
4) Income Tax Withholding is applied for a period of 10 years,
5) Allocation of Investment Location is applied to all Strategic Investments,
6) VAT Refund can be provided for building and construction expenses for investments exceeding a fixed investment amount of 500 million TL,
7) All investments with Incentive Certificates in all sectors can benefit from the Customs Duty Exemption
8) Investment Criteria

6. Region Investment Issues Not to be Encouraged

1) Agriculture and Agricultural Industry
2) Investment, Energy and Mining Investments
3) Service Sector
a) Contribution Rate for investment outside the OSB is 50%, inside the OSB is 90%
b) Corporate-Income Tax Reduction Rate is 90% outside the OSB and 90% inside the OSB.
4) Insurance Premium:
a) Duration, outside the OSB 10 years, inside the OSB is 10 years.
b) It has been determined as 35% of the Fixed Investment Amount outside the OSB, and 35% inside the OSB.
5) Interest Support:
a) TL - Upper Limit, outside the OSB 7/900 thousand, inside the OSB 7/900 thousand,
b) Foreign Currency - Upper Limit, outside the OSB 2/900, inside the OSB 2/900 has been determined.
6) Allocation of Investment Location
7) VAT Exemption
8) Customs Duty Exemption
9) Minimum Fixed Investment Amount

6. Region Large Scale Investment Issues and Minimum Investment Amounts

1) Production of Refined Petroleum Products, Minimum Fixed Investment Amounts 1000 million TL,
2) Production of Chemical Substances and Products, 200 Million TL,
3) Port and Port Services and Airport investments 200 Million TL,
4) Investments in Motor Vehicle Manufacturing,
a) Investments in Main Industry of Motor Vehicles, 200 Million TL,
b) Investments in Sub-Industry of Motor Vehicles, 50 Million TL,
5) Investments in Railway and Tram Locomotives and/or Wagon Manufacturing,
6) Investments in Transportation Services by Transit Pipeline,
7) Investments in the Electronics Industry,
8) Investments in Medical Devices, Precision and Optical Instruments Manufacturing,
9) Investments in Drug Production,
10) Investments in the Manufacturing of Aerospace Vehicles and/or Parts,
11) Investments in Machinery (Including Electric Machines and Devices),
12) Investments Aimed at Metal Production,

The minimum Fixed Investment Amount for these investments is 50 Million TL.

6. Region Large Scale Investments Support Elements

1) Tax Reduction
c) The Investment Contribution Rate, outside the OSB, 50%, inside the OSB 50%,
d) Corporate/Income Tax Reduction Rate, outside the OSB, 90%, inside the OSB 90%.
2) Employer's Share of Insurance Premium
a) Duration, outside the OSB, 10 years, inside the OSB, 10 years,
b) The rate of the Fixed Investment Amount is 35% outside the OSB, while it is 35% inside the OSB.
3) Allocation of Investment Location
4) VAT Exemption
5) Customs Duty Exemption
6) Minimum Fixed Investment Amount

6. Region Strategic Investment Implementation Support Elements

The support elements here are divided into 10.
1) Tax reduction:
a) Contribution Rate for investment 50%,
b) Corporate/Income Tax Reduction rate 90%
2) Employer's Share of Insurance Premium
a) Duration 10 years,
b) There is no ceiling for the rate of the Fixed Investment Amount.
3) Interest Support
a) TL 5,
b) Foreign Currency 2,
c) The rate of the Fixed Investment Amount is 5%,
d) Upper Limit (TL), is 50 Million TL.
3) Employee's Share of Insurance Premium is applied for a period of 10 years,
4) Income Tax Withholding is applied for a period of 10 years,
5) Allocation of Investment Location is applied to all Strategic Investments,
6) VAT Refund can be provided for building and construction expenses for investments exceeding a fixed investment amount of 500 million TL,
7) All investments with Incentive Certificates in all sectors can benefit from the Customs Duty Exemption
8) Investment Criteria

6. Region Investment Issues Not to be Encouraged

1) Agriculture and Agricultural Industry
2) Investment, Energy and Mining Investments
3) Service Sector