Tax regimes for relocating your business to Türkiye
The most important current incentives and rules for companies and newcomers, compact, with links to the official sources.
corporate-tax deduction on foreign earnings
Qualified Service Center (Nitelikli Hizmet Merkezi)
Groups that relocate their regional headquarters or a qualified service center to Türkiye receive a 95% deduction on group earnings generated abroad, 100% in the Istanbul Finance Center.
- Active operations in at least 3 countries
- At least 80% of revenue from foreign group companies
- Transfer profits to Türkiye by the corporate-tax filing date
- Benefit for 20 tax periods
Legal basis: Gesetz Nr. 7582 (Doğrudan Yabancı Yatırımlar Kanunu)
Valid: from tax period 01.01.2026
Source: WTS Global / TBMMinstead of 25% on production earnings
Reduced corporate tax for manufacturers
Certified manufacturers pay only 12.5% corporate tax on production earnings, half the standard rate.
- Industrial registry certificate (sanayi sicil belgesi)
- Active production activity in Türkiye
corporate-tax exemption on transit trade & intermediation
Istanbul Finance Center (IFC)
In the IFC, the previous 50% exemption on transit-trade and intermediation income is raised to 100%. Plus income-tax relief for qualified staff; the benefits are extended until 2047.
- Participant certificate (katılımcı belgesi) for the IFC
- Salary exemption for qualified staff up to ~4-6× minimum wage
Legal basis: Gesetz Nr. 7582 / İstanbul Finans Merkezi Kanunu
Valid: 2026, extended until 2047
Source: WTS Globalcorporate-tax exemption on R&D / software / design
Technology Development Zones (Teknopark)
Income from R&D, software and design activities in technology development zones is currently fully exempt from corporate tax until 31.12.2028.
- Operating within a Teknopark zone
- R&D, software or design activity
Legal basis: Teknoloji Geliştirme Bölgeleri Kanunu
Valid: limited until 31.12.2028
Source: Invest in Türkiyecorporate-tax exemption on export earnings
Free zones (Serbest Bölge)
Manufacturers in free zones are fully exempt from corporate tax on export earnings (valid until full EU membership). Profits from domestic sales are subject to the standard 25% rate.
- Operating license for a free zone
- Exemption applies to export earnings only
corporate-tax reduction by region
Regional investment incentives
Depending on location, corporate tax is reduced by 50-90%; in the most heavily supported Region 6 the effective rate drops to as low as ~2.5%.
- Investment incentive certificate (yatırım teşvik belgesi)
- Minimum investment thresholds depending on sector and region
Legal basis: Yatırımlarda Devlet Yardımları (Teşvik Sistemi)
Valid: in force
Source: Invest in Türkiye (PDF)years exempt on foreign income
20-year exemption for newcomers (non-dom)
Individuals who have not been Turkish tax residents in the past 3 years can obtain an exemption on foreign-source income for up to 20 years.
- Not a Turkish tax resident in the past 3 calendar years
- Applies to income earned abroad
- No tax return for this income; expenses are not deductible
caps the effect of many incentives
Domestic & global minimum tax
Since 2025 a domestic minimum corporate tax of 10% applies (before deductions/exemptions). For large groups the global minimum tax (Pillar Two) of 15% applies on top. This limits how far other incentives can lower the effective tax, be sure to have a partner review it.
- Domestic minimum tax from tax period 01.01.2025 (new companies: first 3 years exempt)
- Global minimum tax for groups with consolidated revenue > €750m
Legal basis: Gesetz Nr. 7524 (2024)
Valid: Domestic from 01.01.2025 · Pillar Two from 01.01.2024
Source: BDO GlobalDirectly from the Turkish authorities
Statutes and guides from the Official Gazette (Resmî Gazete), the Revenue Administration (GİB) and the state investment office, incl. PDF downloads.
Which regime fits your case?
Which of these rules apply to you depends on your structure, sector and activity. TÜRKİYEOS clarifies this with you and connects you with a verified, licensed tax partner, we don't advise ourselves, we coordinate.