Decree No. 2012/3305 was repealed by Official Gazette dated 30 May 2025. Services for existing certificate holders continue uninterrupted.
New System · Decree No. 9903STB · Strategic Investment Incentive
Maximum support for investments
that will break Türkiye's import dependency.
Investments that will increase the production capacity of goods where domestic production is insufficient and significant foreign currency expenditure is incurred may apply for this status. It offers the most comprehensive support package, surpassing all General, Regional and Large-Scale incentive schemes; six support elements including investment site allocation are applied simultaneously.
Legal Basis
Article 10
Decree No. 2012/3305 · Strategic Investment Incentive Applications
Ministry of Industry and Technology of Türkiye
General Directorate of Incentive Implementation and Foreign Investment
Evaluation Committee
The strategic investment status is reviewed by the Evaluation Committee within the Ministry. Projects approved by the Committee are submitted for Presidential approval, after which the incentive certificate is issued.
Application Conditions
Minimum Investment Amount
The fixed investment amount must be at least ₺50 million. This amount consists of the total of machinery and equipment, building/construction and other fixed costs; land value is excluded.
Import Dependency Criterion
The domestic production coverage ratio for the product to be manufactured must be below 50%, or the annual import value must exceed USD 50 million.
Domestic Value Added
The ratio of domestic value added created in the production process to the total production value must be at least 40%. This ratio is documented and committed in the application file.
No Sector Restriction
Unlike the Large-Scale Incentive, the Strategic Investment Incentive is not limited to a specific sector list. Projects from any sector meeting the criteria above may apply for this status.
Support Elements
All six elements, including site allocation.
The Strategic Investment Incentive is the only incentive status under Decree No. 2012/3305 that activates all six support elements. Investment site allocation is available exclusively within this scope.
VAT Exemption
Domestic machinery and equipment purchases are exempt from VAT; VAT paid on imported machinery and equipment is refunded to the investor.
Customs Duty Exemption
Machinery and equipment imported within the scope of the investment are exempt from customs duty.
Tax Reduction
Investment contribution rate: 50%; corporate tax reduction rate: 90%. This is the highest tax support among all incentive certificate statuses.
Employer Social Security Premium Support
The employer's social security premium share for employees engaged during the operating period is covered by the Treasury.
Interest or Profit-Share Support
A portion of the interest or profit-share expenses on loans used for investments covered by the incentive certificate is covered by the Treasury.
Exclusive to This Status
Investment Site Allocation
Real estate belonging to the Treasury or other public bodies is allocated to the investor free of charge or at a nominal fee, subject to a production commitment.
Working Process
From Committee review
to Presidential approval.
The Strategic Investment Incentive application is a multi-stage process extending from the Committee evaluation through to Presidential approval. Each stage depends on the output of the previous one; the quality of the file directly affects both the evaluation timeline and the outcome.
Preliminary Feasibility and Import Analysis
The GTİP code of the product to be manufactured is determined; the annual import value for that code and the domestic coverage ratio are verified from official data sources. If the import criterion cannot be satisfied, the domestic value-added approach is assessed as an alternative.
Investment Value Model
The fixed investment amount and machinery-equipment list are prepared. The total value of all six support elements is calculated; the ten-year net contribution of the tax reduction, social security support and investment site allocation is reported.
Preparation of the Application File
The feasibility report, machinery list, domestic value-added commitment declaration, GTİP documentation and the application form completed via e-TUYS are submitted to the Ministry.
Committee Review and Presidential Approval
The Evaluation Committee examines the project in terms of economic contribution, employment and import reduction potential. A positive decision is forwarded to the Presidency; the incentive certificate is issued upon approval.
Implementation Monitoring and Completion Endorsement
Throughout the investment period, certificate revisions, machinery purchase controls and social security registration notifications are managed. Once the investment is completed, the completion endorsement is obtained, making the investment site allocation permanent.
Example Scenario
A ₺500 million pharmaceuticals and medical devices investment scenario.
Support Items
Estimated Total Contribution
96% of the investment is covered by state support
Tax reduction and social security figures represent a 10-year cumulative projection. The investment site allocation is a market value estimate and may differ from the actual rental value.
Frequently Asked Questions
Questions on the
Strategic Investment Incentive.
Can an investment eligible for the Regional Investment Incentive also apply for the Strategic status?
Yes. Projects meeting the conditions of both incentive statuses should prefer the Strategic status, as it encompasses and extends the support offered by all other statuses. Remaining within the Regional scope means forgoing the investment site allocation and the 90% tax reduction.
How is the ₺50M threshold calculated? Does it include land and buildings?
The ₺50M threshold is calculated on the fixed investment amount, comprising the total of machinery-equipment and construction/building costs. Land value is excluded from this calculation; raw land value is kept outside the incentive calculation. The market value of any property to be acquired through investment site allocation also does not count towards the ₺50M threshold.
How does the domestic value-added route work when the import criterion cannot be met?
For products whose import value is below USD 50 million or whose domestic coverage ratio exceeds 50%, the Committee may accept the domestic value-added criterion as an alternative evaluation route. In this case it is necessary to document that the value added created in the production process is at least 40% of the total production value. Both criteria independently grant the right to apply.
How long does Presidential approval take?
The Evaluation Committee review typically takes 60–90 days. Once the Committee reaches a positive decision, the file is forwarded to the Presidency; the waiting period at this stage varies depending on the nature of the project and the current priority order, but an average of an additional 30–60 days should be expected. When the file is complete and prepared in accordance with the Committee's recommendations, the process is noticeably shortened.
Can the investment site allocation be revoked?
After the completion endorsement is obtained, the production commitment must be fulfilled for 3 years. If production is halted or commitments are not met during this period, the allocation may be cancelled and the property returned to the Treasury. Once the commitment period has elapsed and production continues, the allocation becomes permanent with no additional obligations.
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Is your investment eligible for the Strategic status?
The import dependency criterion, domestic value-added ratio and minimum investment amount are assessed to determine the project's eligibility for the Strategic status and to calculate the expected total support value.
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