Investment Areas
Investment Zones in Turkey: Incentives & Opportunities (2025)
To attract investors and support technological growth, Turkey offers tax advantages and incentives in Technology Development Zones (TDZs / Technoparks), Organized Industrial Zones (OIZs), and Free Zones (FZs).
1. Technology Development Zones (Technoparks)
Designed to foster R&D, software, and design activities, there are 101 active TDZs across Turkey.
Key Incentives (until 31 Dec 2028):
- Tax Exemptions: R&D, design, and software profits exempt from income/corporate tax; software sales exempt from VAT.
- Personnel Incentives: Salaries of R&D, design, and support staff exempt from income & stamp tax; 50% of employer’s SGK share covered by the state.
- Other Benefits: Customs duty exemption on imported R&D equipment, stamp duty exemption for project docs, and on-site production approval for tech products.
2. Organized Industrial Zones (OIZs)
Turkey hosts 409 OIZs (361 active), employing over 2 million people. These zones provide ready infrastructure and competitive operating conditions.
Key Incentives:
- VAT exemption on land purchases.
- Exemption from municipal taxes during construction and use.
- 5-year property tax exemption after completion.
- Exemption from solid waste fees (if municipal services not used).
- No taxes on land consolidation/splitting.
- Lower tariffs for utilities (water, natural gas, telecom).
3. Free Zones (FZs)
There are 19 Free Zones located near ports and trade routes, regulated by the Ministry of Trade, offering export-oriented investment opportunities.
Key Incentives:
- 100% exemptions from customs duty, corporate tax (for manufacturers), VAT, SCT, property tax, and stamp duty.
- Income tax exemption on salaries (for manufacturers exporting ≥85% of goods).
- Profit repatriation without restriction.
- Unlimited storage time for goods.
- Flexibility for used machinery imports.
- Exempt facilities/land infrastructure ready for investors.
✅ With these special zones, Turkey provides investors with a competitive edge in tax savings, infrastructure, and global trade access.