According to Technology Developing Zones Law artificial article 2:
– Gains derived from software and research & development activities in technology developing zones by the taxpayers who do business in mentioned zones are exempt from income and corporate tax till 31.12.2023.
Executive company is exempt from all kinds of taxes, fees and duties related with the implementation of this law.
Wages of R&D staff and back-up staff related to these jobs working in these regions are exempt from all kinds of taxes till 31.12.2023.
– Wages of researcher, software programmer and research & development personnel related to these jobs in these zones are exempt from income tax till 31.12.2023.
– Gains acquired within the scope of application of Technology Developing Zones Law numbered 4691 by executive companies of technology developing zone are also exempt from income or corporate tax till 31.12.2023.
These exemptions shall be also applied to the executive company of Scientific and Technological Research Council of Turkey (TÜBİTAK) – Technology Free Zone of Marmara Research Center, to the income and corporate taxpayers doing business in this zone and to the wages of researcher, software programmer and research & development personnel working in this zone. (Technology Developing Zones Law Temporary Article 2, Corporate Tax General Circular 1)
Within the period in which the gains of entrepreneurs doing business in technology developing zones are exempt from income or corporate tax; delivery and services which are produced exclusively in these zones and in the form of system management, data management, business applications, sectorial, internet, mobile and military command control application software are also excluded from value added tax. (Value Added Tax Law Temporary Article 20)
Allotting or distribution or integration procedures of the real properties in Organized industry or technology development regions are exempt from duties. (Duties Law a.59/n)
Source: Revenue Administration
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