During this period, deliveries and services related to systems management, data management, business applications, sector-specific software, internet, mobile applications, and military command and control software produced exclusively in these zones are also exempt from VAT.
The salaries of R&D and support personnel working in the region are exempt from all taxes until December 31, 2023. However, the number of support personnel benefiting from this exemption cannot exceed 10% of the R&D personnel count.
Additionally, R&D personnel working on projects outside the region, with approval from the managing company, may have a portion of their salaries excluded from income tax, related to the time spent outside the zone for tasks associated with their responsibilities. The amount exempted will be determined by a regulation prepared with the consent of the Ministry of Finance. If the time spent outside the zone is determined not to relate to their duties, the enterprise will be liable for any taxes and penalties incurred.
Firms located in the region can invest in the production of technological products resulting from R&D projects conducted within the zone, subject to the managing company's approval and the Ministry's permission. The relevant institutions will primarily issue production permits for the technological products in question after consulting with the Ministry.
According to the General Notification on Corporate Tax published in the Official Gazette on April 3, 2007, companies that produce marketable products as a result of their software and R&D activities in TGB may benefit from exemptions on the income derived from sales related to intangible rights like licenses and patents by separating it based on transfer pricing principles.
Support amounts provided in the form of grants by institutions like TÜBİTAK for R&D projects benefiting from exemptions will be included in corporate income and will also be eligible for exemption.
Under the Law No. 5746 on Supporting Research and Development Activities, the employer's share of social security premiums calculated on the salaries of R&D and support personnel employed in enterprises within the TGB is covered by the budget of the Ministry of Finance at 50% for each employee for five years.
Under the regulation of the Technological Product Investment Support Program, enterprises located in the Technology Development Zones can receive support for investments related to the technological products arising from R&D and innovation projects initiated and concluded within the zone, provided that the Technological Product Evaluation Commission, which will be established by the managing company, finds the investment suitable or provides a positive report regarding the technological characteristics of the product.
Investments supported under the Technological Product Investment Support Program benefit from the following non-repayable support elements:
Machinery and Equipment Support: This includes support for expenses related to investments aimed at the production of the technological product.
Credit Interest Support: This involves support for interest on loans obtained for the investment.
Operating Expense Support: This pertains to support for operating expenses incurred during the production phase of the technological product.
Faculty members who are appointed to the region will also be allowed to conduct their work under the temporary assignment principles outlined in the relevant laws with the permission of the university’s management board. Income earned by faculty members appointed to the region will be excluded from the university's revolving fund. Furthermore, faculty members can establish companies, become partners in existing companies, or participate in the management of these companies for the purpose of commercializing the results of their research with the approval of the university's management board.
This framework aims to foster innovation and growth within the TGB, aligning with national policies.
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