Decree No. 2012/3305 was repealed by Official Gazette dated 30 May 2025. Services for existing certificate holders continue uninterrupted.
New System · Decree No. 9903Ministry of Industry · Investment Incentive Applications
The state's incentive power
begins with a strategic file.
Under the Council of Ministers' Decision No. 2012/3305 on State Aids to Investments, we read each investment's sector, scale and location to construct the most suitable incentive structure. We prepare the file, manage the Ministry process and remain by your side through to the completion endorsement.
Legal Basis
Decree No. 2012/3305
Council of Ministers' Decision on State Aids to Investments
Scope of Service
An investment incentive certificate is a legal guarantee document granted by the state to the investor. From the commencement to the completion of the investment, it provides concrete support across machinery, equipment, land, financing and employment dimensions.
Akbaş takes full ownership of this process: investment analysis, file design, Ministry application, objection and revision management, completion endorsement coordination. The process does not end once the certificate is obtained; monitoring of investment commitments and any potential extension requests are managed separately.
Every file is different. Sector, region, investment amount and employment target determine which incentive type applies and to what extent. There are no templates; every file is crafted individually.
Incentive Arrangements
The right arrangement for every investment.
Decree No. 2012/3305 provides for four distinct incentive arrangements. Which arrangement applies is determined by the investment's sector, amount and geographic location.
General Investment Incentive
The basic support package applicable to any investment meeting the minimum fixed investment amount. Provides VAT exemption and customs duty waiver.
Investments of any scale and sector that fall within the scope of the incentive certificate
Regional Investment Incentive
Türkiye is divided into 6 development regions. As the region number increases, tax reduction, SGK support and interest support rates rise. The choice of investment location is a decisive strategic decision under this arrangement.
Mid and large-scale firms investing in sectors with regional development priority
Large-Scale Investment Incentive
An advanced support package for projects of strategic importance that exceed the sector-variable minimum investment amounts. Tax reduction and SGK support rates are comparable to the regional incentive.
High-value investments in chemicals, metallurgy, machinery, electronics and defence sectors
Strategic Investment Incentive
The most comprehensive support arrangement, designed for investments that will reduce Türkiye's external dependency and generate high added value. Project evaluation is carried out by Council of Ministers' decision.
Sector-leading projects that will reduce import dependency and achieve a 50% domestic value-added ratio
Support Elements
The concrete value
of an incentive certificate.
An incentive certificate directly affects multiple line items of an investment — from machinery procurement to tax liability, from financing cost to employment expenditure. Each support element generates cumulative value.
VAT Exemption
No VAT is paid on machinery and equipment procured domestically or from abroad, nor on construction works covered by the incentive. The tax advantage that converts into cash is felt from the very first phase of the investment.
Customs Duty Waiver
Customs duty and mass housing fund payments for imported machinery and equipment are eliminated. This markedly reduces import costs for high-technology investments.
Tax Reduction
Earnings from the investment are subject to a reduced corporate tax rate determined by region and incentive type. Applied until the investment contribution amount is reached.
SGK Employer Premium Support
The employer's SGK premium share for employment generated through the incentive certificate investment is covered by the state. Regional and time limits vary by incentive type.
Interest or Profit-Share Support
A portion of the interest or profit share on loans covered by regional and large-scale incentives is met by the Treasury. This directly impacts financing cost.
Investment Site Allocation
Treasury or formerly forested land may be offered through allocation or lease to investments meeting the eligible region and incentive type conditions.
Income Tax Withholding Support
For investments in the sixth region, all or part of the income tax withholding calculated on wage payments for the employment generated may be covered by state support.
Insurance Premium Employee Share Support
For sixth-region investments, SGK premium payments falling on the employee's share may also be included in the state contribution. Total labour cost decreases; employment incentive is strengthened.
Working Process
From pre-analysis
to completion endorsement.
The incentive certificate process is not merely a matter of filling in an application form. Each stage carries its own risks and strategy. Akbaş manages this process in its entirety.
Investment Pre-Analysis
Sector, region, investment amount and employment target are assessed. Which incentive arrangement can be applied, the estimated investment contribution amount and tax reduction rates are calculated. Incentive expectations are aligned with legislative reality at this stage, preventing disappointment before it arises.
File Design and Preparation
The investment plan, machinery list, capacity report and supporting documents are structured in compliance with legislation. Every point that may generate questions during the Ministry's review is addressed in advance. The file is not a template; it is rebuilt according to the business model of each investment.
Application and Ministry Follow-up
The application is filed with the Ministry of Industry and Technology. Additional information and document requests, objection processes and revision requirements are managed by Akbaş. The client does not conduct any official correspondence alone.
Investment Completion Endorsement
Once the investment is realised, the completion endorsement process begins. Machine acceptance records, employment documents and accounting data are compiled and prepared for Ministry review. Without the endorsement, the incentive entitlement is not finalised; skipping or delaying this stage creates legal risk.
Measurable Outcomes
Every file
leaves a numerical mark.
Every approved incentive certificate directly transforms the financial profile of the investment. The figures show the scale of that transformation.
An incentive certificate is not a privilege — it is a right. If not claimed through the right file, it simply does not exist.
Total investment contribution value of approved Ministry certificates.
Across different sectors — from manufacturing to energy, food to technology.
Share of prepared files resulting in a positive Ministry outcome.
Active project experience across all of Türkiye's development regions.
Frequently Asked Questions
The most common questions
in the incentive process.
Can every investment obtain an incentive certificate?
No. Legislation specifies activity areas excluded from the scope of incentive certificates. In addition, each incentive arrangement carries a minimum fixed investment amount requirement that varies by region and sector. The first task of the preliminary analysis is to verify whether the investment falls within the scope of the legislation.
How long does an incentive certificate application take?
File preparation takes between two and six weeks depending on the complexity of the investment. The Ministry's review process typically concludes within thirty to sixty days; however, requests for additional information may extend this period. Strategic incentive applications may take longer as they are placed on the Council of Ministers' agenda.
Can an incentive certificate be obtained after an investment has begun?
No. An incentive certificate must be obtained before the investment begins. Expenditures made prior to the certificate date cannot be included within the scope of the incentive. Obtaining advisory support at the investment decision stage eliminates this risk.
Is completion endorsement mandatory?
Yes. To be entitled to the full tax reduction, SGK support and interest support, it is mandatory to document to the Ministry that the investment has been completed. Without the completion endorsement, the incentive entitlement is not legally finalised. Exceeding the endorsement deadline may result in cancellation of the certificate.
Can changes be made to investments covered by an incentive certificate?
Yes, under certain conditions. Changes to the machinery list, capacity updates, extension of period requests and investment amount revisions may be made with Ministry approval. Failure to manage these changes correctly puts incentive entitlements at risk.
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the answer you need?
Incentive legislation generates different conditions for every investment. Send us questions you could not find answers to on this list; our specialist team will evaluate them in the context of your specific investment.
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Let us identify the right incentive structure
for your investment.
We listen to your investment profile, conduct the eligibility analysis, and determine the incentive arrangement that delivers the highest value. The first step is yours — the rest is ours.