Engineers reviewing an R&D project on a laptop at a production facility

R&D, Technopark and Government Incentives

Benefiting from an incentive is not the same as applying it correctly. Separating which profit is exempt, making the write-offs and filings on time and documenting all of it so it can be defended in an audit — that is our job.

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Which incentives exist?

The main supports available for R&D and design activities. Which of them you can use depends on the nature of your activity and of the structure you operate in.

Technopark profit exemption

For those operating in a technology development zone, profits derived exclusively from software, design and R&D activities carried out in the zone are exempt from income and corporate tax until 31.12.2028.
The exemption applies not to the whole activity but only to profit within that scope; profit inside and outside the zone must be separated.
The exempt profit may be limited by the ratio of qualifying expenditure to total expenditure.
An incorrect separation can lead, in a later audit, to the exemption being rejected altogether.

R&D and design deduction

The whole of R&D, innovation and design expenditure incurred in R&D centres, design centres and supported projects is deducted a second time when determining corporate and commercial profit.
In centres meeting the prescribed criteria, up to fifty percent of the increase in expenditure over the previous year can be deducted in addition.
If profit is insufficient, the amount that cannot be deducted carries forward to later periods and is increased each year by the revaluation rate.
Expenditure is capitalised and amortised through depreciation; where no asset arises, it is written off directly as an expense.

Income tax withholding incentive

The income tax calculated on the wages received by R&D, design and support staff for this work is written off through the withholding return.
The incentive is limited to the part of the wage not exceeding forty times the gross minimum wage.
The amount remaining after deducting the tax corresponding to the minimum wage exemption is subject to the write-off; the two exemptions are not applied on top of each other.
The payroll and the withholding return must be set up accordingly; correcting it afterwards is both laborious and risky.

Employer's social security share support

Half of the employer's share of the insurance contribution calculated on the wages of staff within scope is met from the budget for five years for each employee.
Staff whose wages are exempt from income tax in a technopark are also covered by this support.
Benefiting from the support depends on the monthly contribution and service declarations being filed under the correct law number.
Incorrect coding leads to the support being clawed back, with late payment interest.

Stamp tax exemption

No stamp tax is charged on documents drawn up in connection with R&D, innovation and design activities.
Under the 2025 amendment, as regards wages the exemption cannot exceed forty times the gross minimum wage.
The contract and document structure must be set up so that the exemption rests on the right basis.

Techno-venture capital and other supports

Entrepreneurs meeting the conditions receive a one-off techno-venture capital support as a grant, without collateral; the amount may be increased by sector and field.
Preparation of financial statements and expenditure documents for applications to programmes such as the SME agency and the research council.
Assessment of the exemptions that may apply to purchases of machinery and equipment to be used in R&D and innovation activity.

What do we do?

The incentive itself is written in the legislation; the real work is setting it up correctly in your company's records.

Separating the exempt profit

We separate activities that fall within scope from those that do not, calculate the exempt profit and enter it on the correct line of the return.

Payroll and write-off structure

We separate R&D, design and support staff and post the withholding write-off and the social security support correctly in the payroll and the withholding return.

Tracking expenditure and time

Project-based separation of expenditure, monitoring of time spent outside the zone and establishing the documentation.

Support applications

We prepare the financial section of the application file for SME agency, research council and techno-venture supports.

Tracking periods and thresholds

We monitor thresholds such as exemption periods, the forty-times wage cap and the five-year social security support on your behalf.

Support in audits and reviews

In ministry reporting and tax audits we document the basis of the incentive and prepare the defence.

Frequently asked questions

I am in a technopark — is all of my profit exempt?

No. The exemption covers only profit arising from software, design and R&D activity in the zone. The same company's sales, consultancy or out-of-scope work outside the zone are taxed normally. Failing to make this distinction is the most common mistake in practice.

Are the R&D deduction and the technopark exemption the same thing?

No, they are two separate regimes from different laws. The technopark exemption leaves profit outside taxation; the R&D deduction lets you deduct the expenditure a second time. Which one you can use depends on your structure, and in some cases they do not arise together.

Does no tax arise at all for my staff?

The tax is calculated and then written off through the withholding return: it is accrued but not paid. The write-off is limited to the part of the wage not exceeding forty times the gross minimum wage and applies to the amount remaining after the minimum wage exemption.

My profit is too small to use the R&D deduction — do I lose the right?

No. The amount that cannot be deducted because of insufficient profit carries forward to later accounting periods and is taken into account increased each year by the revaluation rate.

What happens if staff work outside the zone?

Because the incentives depend on work carried out in the zone, time spent outside it has to be monitored and kept within the limits the legislation allows. Setting up that tracking is what helps you most in a later audit.

I am not in a technopark — can I use no support at all?

You can. The R&D deduction, the withholding incentive and the social security support also apply to R&D centres, design centres and supported projects. Moreover, the SME agency and research council programmes do not require a technopark. Let us assess your situation together.

Let us find out together which incentive you are entitled to

Describe your activity and your staffing; we will set out the supports you can use and the record-keeping this requires.

Message Us on WhatsApp Get in Touch

0533 038 65 08 info@gazibeydenetim.com

Legal basis: provisional article 2 of Technology Development Zones Law no. 4691 and article 3 of Law no. 5746 on the Support of Research, Development and Design Activities. This is general information; talk to us about your own situation.