Technoparks at a glance
Technoparks (Law No. 4691) are zones, usually next to universities, where approved R&D and software projects enjoy:
Corporate tax exemption on profits from software and R&D carried out in the zone
Income tax exemption on wages of R&D and software staff, until 31 December 2028
VAT exemption on application software produced in the zone
Employer's social security premium support and stamp tax exemption
Ready office space and access to university researchers
There is no minimum headcount, which makes technoparks attractive for start-ups and small software teams.
R&D and design centres at a glance
Certified R&D centres (Law No. 5746) are for companies that run R&D at scale in their own premises:
At least 15 full-time R&D staff (30 in certain manufacturing sectors), or 10 staff for a design centre
100% deduction of qualifying R&D spending from the tax base
Income tax exemption on R&D staff wages: 95% for PhD holders, 90% for master's, 80% for others
50% of the employer's social security premium paid by the state
VAT and customs exemptions on equipment and stamp tax exemption on related documents
Which one fits?
| Technopark company | R&D centre | |
|---|---|---|
| Location | Inside an approved zone | Your own premises, anywhere |
| Minimum staff | None | 15 R&D (10 design) |
| Corporate tax | Exemption on qualifying zone income | 100% R&D expense deduction |
| Staff income tax | Full exemption for qualifying staff | 80–95% exemption |
| Best for | Software and start-ups | Established R&D teams, manufacturers |
How to get started
Map your activities: which work is genuine R&D or software development, and which is sales, support or production.
Technopark: apply to the zone management with a project; once approved, set up or move a Turkish company into the zone.
R&D centre: prepare the application to the Ministry of Industry and Technology, including staff, premises and project portfolio.
Set up separate project accounting so that exempt and taxable income and costs can be shown to the tax office.
Points to watch
Only income and staff linked to approved projects qualify; mixed activities need careful separation.
Exemptions interact with the 10% domestic minimum corporate tax and the venture capital investment obligation.
Staff working remotely outside the zone may be limited to a share of the headcount to keep the exemption.
Frequently asked questions
Can a foreign-owned company use these benefits?
Yes. What matters is that the Turkish company carries out the qualifying work.
Can foreign researchers work in a technopark?
Yes, with a work permit. The Tech Visa and Turquoise Card can help for highly qualified staff.
Do the benefits end in 2028?
The technopark staff income tax and VAT exemptions currently run to the end of 2028; extensions have been granted in the past, but plan on the current dates.
Planning an R&D base in Türkiye?
Our Tax Advisory team compares the options, prepares the application and sets up compliant project accounting.
This page provides general information and is not legal or tax advice. Every situation is different; talk to us before you act.