Free Zones in Turkey: Tax Advantages & Choosing a Location
18 active free zones with full corporate-tax exemption on export earnings, who they're worth it for and how settling in works.
Free zones in numbers
The key facts about Turkey's free zones.
How to secure the free zone advantage
Five steps from assessment to ongoing tax alignment.
Realistically assess export share
The tax advantage applies exclusively to export earnings, domestic sales are taxed normally. A free zone pays off mainly for export-oriented manufacturers.
Choose the right free zone
Industry, logistics and proximity to ports or airports determine which of the 18 zones fits best.
Apply for the operating license
Without a valid operating license for the respective free zone, none of the benefits apply.
Settle in & start production
After settling in, production and export run under the free zone regime.
Align tax treatment
Your Mali Müşavir and licensed partner ensure export and domestic earnings are cleanly separated and correctly taxed.
Frequently asked questions about free zones
What is a free zone (Serbest Bölge) in Turkey?
A free zone is a designated economic area with its own tax rules, primarily for manufacturers with strong export business. There are currently 18 active free zones in Turkey.
Does the tax exemption also apply to sales within Turkey?
No. The full corporate-tax exemption applies exclusively to export earnings, profits from domestic sales are subject to the standard 25% rate.
What's the difference between a free zone and a Teknopark?
Free zones target export-oriented manufacturing, while Teknoparks (technology development zones) specifically promote R&D, software and design activities under their own legal basis. Details on both are on our tax page.
Is a free zone worthwhile for every company?
No, mainly for export-oriented manufacturers with significant foreign business. For purely domestic business or service providers, a regular formation outside the free zone is usually the better route.
Which specific free zones exist in Turkey?
Among the best-known are the Avrupa Free Zone (Trakya/Thrace), Ege (Aegean) Free Zone (İzmir), Bursa, Kocaeli, Gaziantep, Antalya, Kayseri, Denizli, Batı Anadolu (Western Anatolia) and several zones in Istanbul (including İstanbul Endüstri ve Ticaret, İstanbul Trakya, İstanbul İhtisas). The full, actively maintained list of all zones is published by the Turkish Ministry of Trade at ticaret.gov.tr/serbest-bolgeler.
Keep reading
Does a free zone make sense for your business model?
We'll check with you whether a free zone location or a regular formation with other tax incentives fits your export share better.