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R&D CENTER AND DESIGN CENTER INCENTIVES

 

Even for companies not located within private investment zones, Ministry of Science, Industry and Technology provides R&D and Design Activities Tax Incentives in the scope of Research and Development Activities Incentives Law No: 5476, provided that the company employs at least 15 R&D employees or at least 10 design emloyees.

R&D Center and Design Center Incentives >

In the scope of “Research and Development Activities Incentive Applications and Audition Regulations” prepared under Law No: 5746, R&D and Innovation projects conducted by companies with R&D license can benefit from the following incentives;

  • R&D and Design Tax Discount: all R&D, design and Innovation expenses are subject to tax discount
  • Income Tax Withholding Incentive: for payments made to R&D, desing and support personnel in the scope of the project, 95% of income tax of employees with PhD degree or master degree from basic sciences, 90% of income tax of employees with master degree or licence degree from basic sciences, ,80% of income tax of other employees are exempted
  • Insurance premium incentive: Insurance premium incentive for R&D,desing and support personnel
  • Stamp Tax Exemption: Stamp tax for any valuable documents drawn up in the scope of R&D and desing activities is subject to exemption.

 

R&D Center and Design Center

Areas Outside Private Investment Regions

R&D Tax Discount (For R&D and Design expenses)

100%

-

 

 

 

 

 

Personnel Costs

Income Tax

80% - 95% exemption (95% of income tax of employees with PhD degree or master degree from basic sciences, 90% of income tax of employees with master degree or licence degree from basic sciences, ,80% of income tax of other employees are exempted)

%15-%35

Social Security Contribution (employee share)

%15

%15

Social Security Contribution (employee share)

%10.25

%20.5

Unemployment Insurance Payments

%2-3

%2-3

Stamp Tax

NO

%0,5-%0,1