Within the scope of the Investment Incentive Certificate issued by the Ministry of Industry and Technology; various support is provided by the state to investor companies in order to support investments, reduce the current deficit, increase the production of intermediate goods and products with high import dependency, support investments involving high and medium-high technology that will ensure technological transformation, increase investment support provided to the least developed regions, reduce regional development differences, increase the effectiveness of support elements and support clustering activities.
Some of the support elements provided to companies within the scope of investment incentive certificate are as follows;

VAT Exemption:
It is applied in the form of non-payment of value added tax for investment machinery and equipment to be procured domestically and from abroad within the scope of the Investment Incentive Certificate and for the sales and leases of software and intangible rights within the scope of the certificate. Building-construction expenditures realized within the scope of the certificate in the manufacturing and tourism sector can benefit from VAT exemption until 31/12/2025.

Customs Duty Exemption:
It is applied in the form of non-payment of customs duty for investment goods machinery and equipment to be procured from abroad within the scope of the Investment Incentive Certificate.

Tax Reduction:
It is the application of income or corporate tax at a reduced rate until the contribution amount foreseen for the investment is reached. This support is provided within the scope of incentive certificates issued within the framework of strategic investments, regional incentive practices and priority investments incentive practices.

Insurance Premium Employer Share Support:
The Ministry covers the portion of the employer’s share of the insurance premium corresponding to the minimum wage that must be paid for the additional employment provided by the investment within the scope of the Investment Incentive Certificate for a certain period of time. It is applied for incentive certificates issued within the scope of strategic investments, regional and priority investments incentive practices.

Insurance Premium Worker Share Support:
The Ministry covers the portion of the insurance premium workers’ share corresponding to the minimum wage to be paid for the additional employment provided by the investment within the scope of the Investment Incentive Certificate for a period of 10 years. Except for general incentive practices, it is foreseen only in incentive certificates issued for investments to be realized in the 6th Region. It can also be applied for strategic investments supported under the Technology Oriented Industrial Move Program.

Interest/Dividend Support on Loans:
It is a financing support provided for loans with a maturity of at least one year used within the scope of the Investment Incentive Certificate. A certain portion of the interest or profit share to be paid for the loan up to 70% of the fixed investment amount registered in the incentive certificate is covered by the Ministry. This support element is applied for strategic investments, investments to be made within the scope of regional incentive and priority investment incentive practices in Regions 3, 4, 5 and 6.

Investment Location Allocation:
For strategic investments, regional and priority investments for which an Investment Incentive Certificate has been issued, an investment location may be allocated within the framework of the procedures and principles determined by the Ministry of Environment, Urbanization and Climate Change (General Directorate of National Real Estate)

VAT Refund:
It is the refund of VAT collected for building-construction expenditures realized within the scope of Strategic Investments with a fixed investment amount of over 500 million Turkish Liras.

As VERTAX; for the financial and tax application for the investment incentive certificate application process and afterwards;

• Determining the investment incentive certificate for the need,
• Preparation of investment incentive applications,
• VAT exemption,
• Customs duty exemption,
• Tax Deduction,
• Insurance Premium Worker and Employer Share Subsidies,
• VAT refund,
• Investment Location Allocation,
• Reduced Corporate Tax Practices,
• Regional Incentive Practices,
• Priority Investment Topics,
• Strategic Investments

We offer consultancy and problem-solving services on issues such as Subregional Supports… and we aim to ensure that everyone who wants to contribute to the growth and development of their businesses can benefit from investment incentives in the most appropriate way.