{"id":2251,"date":"2025-10-03T10:06:31","date_gmt":"2025-10-03T07:06:31","guid":{"rendered":"https:\/\/workon.com.tr\/en\/?p=2251"},"modified":"2026-09-19T18:41:32","modified_gmt":"2026-09-19T15:41:32","slug":"rd-incentives-in-turkish-technoparks","status":"publish","type":"post","link":"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/","title":{"rendered":"R&#038;D Incentives in Turkish Technoparks: 2026 Tax Guide"},"content":{"rendered":"<p><strong>R&#038;D incentives in Turkish Technoparks<\/strong> are powerful, but they do not make every revenue line, employee, software sale or company expense tax-free. Under Technology Development Zones Law No. 4691, the core 2026 benefits are tied to <strong>qualifying activity, qualifying income, qualifying personnel and documented compliance<\/strong>.<\/p>\n<p>For a company operating in a Technology Development Zone (TGB\/Technopark), the main current benefits can include: income\/corporate-tax exemption for qualifying software, design and R&#038;D profits through <strong>31 December 2028<\/strong>; an income-tax withholding incentive and stamp-tax exemption for qualifying personnel compensation; support for half of the employer social-security contribution under the applicable rules; and a VAT exemption for specific categories of software produced in the zone.<\/p>\n<p><strong>Last verified: 17 September 2026.<\/strong> Time-sensitive delegated parameters such as off-zone work percentages should still be checked for the employee category and payroll month before use. This guide explains the <strong>tax and payroll mechanics of Technopark incentives<\/strong>. For how to choose and enter a Technopark, prepare the project, set up the company and operate after acceptance, use the <a href='https:\/\/workon.com.tr\/en\/it-company-setup-in-turkey-technoparks-tax-benefits-process-key-advantages\/' style='color:#0b3d91;font-weight:700;'>Technopark company setup and admission guide<\/a>. For a broad comparison of software incentives outside and inside Technoparks, use the <a href='https:\/\/workon.com.tr\/en\/turkey-government-incentives-for-software-companies\/' style='color:#0b3d91;font-weight:700;'>Turkey software &#038; IT incentives hub<\/a>.<\/p>\n<div id=\"attachment_2254\" style=\"width: 1034px\" class=\"wp-caption alignnone\"><img aria-describedby=\"caption-attachment-2254\" class='size-full wp-image-2254' src='https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/10\/rd-incentives-in-turkish-technoparks.webp' alt='R&#038;D incentives and tax controls in a Turkish Technology Development Zone' width='1024' height='576' \/><p id=\"caption-attachment-2254\" class=\"wp-caption-text\">Technopark incentives follow the approved activity, income and personnel\u2014not simply the company address.<\/p><\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#2026_Technopark_Incentives_at_a_Glance\" >2026 Technopark Incentives at a Glance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#1_Corporate_Tax_Exemption_It_Is_a_Profit_Exemption_Not_a_Revenue_Holiday\" >1. Corporate Tax Exemption: It Is a Profit Exemption, Not a Revenue Holiday<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#2_Not_Every_Sale_Made_by_a_Technopark_Company_Is_Exempt\" >2. Not Every Sale Made by a Technopark Company Is Exempt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#3_Intellectual-Property_Income_Can_Require_Additional_Conditions\" >3. Intellectual-Property Income Can Require Additional Conditions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#4_Personnel_Income-Tax_Incentive_Do_Not_Use_the_5746_959080_Table\" >4. Personnel Income-Tax Incentive: Do Not Use the 5746 95\/90\/80 Table<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#5_Support_Personnel_Has_a_Headcount_Limit\" >5. Support Personnel Has a Headcount Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#6_Employer_SGK_Support_Half_the_Employer_Share_with_Conditions\" >6. Employer SGK Support: Half the Employer Share, with Conditions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#7_VAT_Exemption_It_Covers_Specific_Software_Not_Every_Technopark_Invoice\" >7. VAT Exemption: It Covers Specific Software, Not Every Technopark Invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#8_Remote_Off-Zone_Work_Verify_the_Current_Presidential_Decision\" >8. Remote \/ Off-Zone Work: Verify the Current Presidential Decision<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#9_2026_Venture-Capital_Allocation_Rule_TRY_5_Million_3_TRY_100_Million\" >9. 2026 Venture-Capital Allocation Rule: TRY 5 Million \/ 3% \/ TRY 100 Million<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#10_What_Evidence_Should_a_Technopark_Company_Keep\" >10. What Evidence Should a Technopark Company Keep?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#11_Technopark_vs_R_D_Center_vs_Ministry_of_Trade_Software_Supports\" >11. Technopark vs R&#038;D Center vs Ministry of Trade Software Supports<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/workon.com.tr\/en\/rd-incentives-in-turkish-technoparks\/#How_Workon_Supports_Technopark_Readiness\" >How Workon Supports Technopark Readiness<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"2026_Technopark_Incentives_at_a_Glance\"><\/span>2026 Technopark Incentives at a Glance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th scope='col'>Incentive<\/th>\n<th scope='col'>2026 rule<\/th>\n<th scope='col'>Main control<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Corporate \/ income tax on qualifying profit<\/td>\n<td>Qualifying software, design and R&#038;D profits in the zone are exempt through <strong>31 Dec 2028<\/strong><\/td>\n<td>Separate qualifying and non-qualifying revenue, cost and profit<\/td>\n<\/tr>\n<tr>\n<td>Personnel income-tax withholding incentive<\/td>\n<td>For qualifying R&#038;D, design and support personnel; incentive is subject to the current <strong>40\u00d7 monthly gross minimum-wage compensation cap<\/strong><\/td>\n<td>Employee role, eligible time, support-personnel limit and payroll evidence<\/td>\n<\/tr>\n<tr>\n<td>Stamp tax on qualifying personnel compensation documents<\/td>\n<td>Covered wage-related papers are exempt under the current Law No. 4691 framework<\/td>\n<td>Only qualifying personnel\/compensation within the statutory scope<\/td>\n<\/tr>\n<tr>\n<td>Employer SGK premium support<\/td>\n<td><strong>Half of the employer share<\/strong> for qualifying personnel, subject to conditions, through <strong>31 Dec 2028<\/strong><\/td>\n<td>Timely MPHB, premium payment, SGK debt\/status and actual eligible employment<\/td>\n<\/tr>\n<tr>\n<td>VAT on specified software<\/td>\n<td>Specific software categories produced in the zone can be VAT-exempt through <strong>31 Dec 2028<\/strong><\/td>\n<td>The software\/service must fall within the statutory VAT categories; not every R&#038;D output is VAT-exempt<\/td>\n<\/tr>\n<tr>\n<td>2026 venture-capital allocation obligation<\/td>\n<td>Where annual exempt income reaches at least <strong>TRY 5 million<\/strong>, the current Article 3\/additional rule uses a <strong>3%<\/strong> allocation, capped at <strong>TRY 100 million<\/strong> annually<\/td>\n<td>Check the exact qualifying exempt amount, timing and permitted investment routes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The table is a decision framework, not a tax return. A licensed CPA\/SMMM should reconcile the company&#8217;s approved projects, zone records, payroll and accounting data before incentives are claimed.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_Corporate_Tax_Exemption_It_Is_a_Profit_Exemption_Not_a_Revenue_Holiday\"><\/span>1. Corporate Tax Exemption: It Is a Profit Exemption, Not a Revenue Holiday<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Law No. 4691 provides an income\/corporate-tax exemption through <strong>31 December 2028<\/strong> for profits derived exclusively from qualifying software, design and R&#038;D activities carried out within the Technology Development Zone.<\/p>\n<p>The key word is <strong>profit<\/strong>. Revenue from an approved project is not automatically the exempt amount. The company must identify the revenue attributable to qualifying activity and deduct the related costs and expenses to determine the exempt profit.<\/p>\n<p>The Revenue Administration&#8217;s current audit guidance specifically expects businesses to track qualifying and non-qualifying revenue, costs and expenses separately and to document how shared costs are allocated.<\/p>\n<p>For the non-exempt side of the company, the normal Turkish corporate-tax framework continues to apply. Use the <a href='https:\/\/workon.com.tr\/en\/corporate-tax-in-turkey-rates-minimum-tax-rule-strategic-planning\/' style='color:#0b3d91;font-weight:700;'>2026 corporate tax guide<\/a> for the ordinary tax calculation and domestic minimum-tax rules.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Not_Every_Sale_Made_by_a_Technopark_Company_Is_Exempt\"><\/span>2. Not Every Sale Made by a Technopark Company Is Exempt<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A company can conduct both qualifying and non-qualifying activity. Commercial revenue outside the approved software\/design\/R&#038;D scope does not become exempt merely because the legal entity has a Technopark address.<\/p>\n<p>Typical items that require a separate analysis include:<\/p>\n<ul>\n<li>ordinary resale\/trading revenue;<\/li>\n<li>hardware sales;<\/li>\n<li>marketing and advertising services;<\/li>\n<li>routine support or maintenance that is outside qualifying development activity;<\/li>\n<li>consulting unrelated to the approved R&#038;D\/design\/software activity;<\/li>\n<li>interest, FX and other incidental income; and<\/li>\n<li>mass production or commercialization components that must be separated from the qualifying intellectual-property\/software value.<\/li>\n<\/ul>\n<p>G\u0130B guidance for Technopark companies has long required a separation between the exempt software\/R&#038;D return and the production\/marketing organization where a developed product is commercialized. Do not apply the exemption to the full customer invoice by habit.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Intellectual-Property_Income_Can_Require_Additional_Conditions\"><\/span>3. Intellectual-Property Income Can Require Additional Conditions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Where exempt income arises from the sale, transfer or licensing of intellectual-property rights, Law No. 4691 allows the exemption to be tied to registration, recording or notification requirements and to a qualifying-expenditure ratio. The exact treatment depends on the nature of the right and current implementation rules.<\/p>\n<p>This means \u201cwe created the software in the Technopark\u201d is not always the complete tax file. For material licence\/IP revenue, keep:<\/p>\n<ul>\n<li>the approved project and activity record;<\/li>\n<li>development-cost and personnel evidence;<\/li>\n<li>IP ownership\/registration\/notification evidence where required;<\/li>\n<li>licence or transfer agreements;<\/li>\n<li>qualifying-expenditure calculations where applicable; and<\/li>\n<li>the accounting reconciliation from revenue to exempt profit.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"4_Personnel_Income-Tax_Incentive_Do_Not_Use_the_5746_959080_Table\"><\/span>4. Personnel Income-Tax Incentive: Do Not Use the 5746 95\/90\/80 Table<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A common content error is to apply the R&#038;D Center rules under Law No. 5746 directly to Technology Development Zone employees. G\u0130B&#8217;s 2026 wage guide distinguishes the two regimes.<\/p>\n<p>For Law No. 4691, qualifying R&#038;D, design and support personnel wages are subject to an income-tax withholding incentive. Following the 2025 legislative change, the incentive is limited to the portion of monthly compensation not exceeding <strong>40 times the monthly gross minimum wage<\/strong>. After the ordinary minimum-wage income-tax exemption is taken into account, the remaining qualifying tax is deducted from the tax accrued on the Muhtasar ve Prim Hizmet Beyannamesi under the statutory mechanism.<\/p>\n<p>By contrast, the familiar <strong>95% \/ 90% \/ 80%<\/strong> qualification-based percentages belong to the separate Law No. 5746 R&#038;D\/design-center regime. They should not be presented as the Technopark personnel table.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Support_Personnel_Has_a_Headcount_Limit\"><\/span>5. Support Personnel Has a Headcount Limit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Not every administrative employee can be moved into the incentive population. Under the current Law No. 4691 text, support personnel benefiting from the income-tax withholding and employer-SGK incentives generally cannot exceed <strong>10% of the R&#038;D and design personnel count<\/strong>. For zone companies with a total personnel count of up to <strong>15<\/strong>, the support-personnel ratio is <strong>20%<\/strong>.<\/p>\n<p>Payroll classification should therefore identify:<\/p>\n<table>\n<thead>\n<tr>\n<th scope='col'>Personnel class<\/th>\n<th scope='col'>Control<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>R&#038;D personnel<\/td>\n<td>Actual role and time attributable to approved R&#038;D activity<\/td>\n<\/tr>\n<tr>\n<td>Design personnel<\/td>\n<td>Actual role and approved design activity<\/td>\n<\/tr>\n<tr>\n<td>Support personnel<\/td>\n<td>Role must support qualifying activity and stay within the statutory headcount ratio<\/td>\n<\/tr>\n<tr>\n<td>Sales\/marketing\/general administration<\/td>\n<td>Do not assume eligibility merely because the person is employed by the Technopark company<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"6_Employer_SGK_Support_Half_the_Employer_Share_with_Conditions\"><\/span>6. Employer SGK Support: Half the Employer Share, with Conditions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>SGK&#8217;s current incentive guidance states that, for qualifying R&#038;D\/design\/support personnel and personnel whose wages qualify under Law No. 4691, <strong>half of the employer&#8217;s social-security premium share<\/strong> is covered through <strong>31 December 2028<\/strong>, subject to the statutory conditions.<\/p>\n<p>Those conditions include timely submission of the relevant declaration\/MPHB, premium payment, SGK debt\/status rules, actual employment, and correct personnel classification. An approved Technopark project does not excuse payroll-control failures.<\/p>\n<p>For monthly payroll mechanics outside the incentive-specific calculation, use the <a href='https:\/\/workon.com.tr\/en\/payroll-setup-turkey\/' style='color:#0b3d91;font-weight:700;'>Turkey payroll compliance guide<\/a>.<\/p>\n<div id=\"attachment_2258\" style=\"width: 1034px\" class=\"wp-caption alignnone\"><img aria-describedby=\"caption-attachment-2258\" class='size-full wp-image-2258' src='https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/10\/building-your-team-reduced-personnel-costs.webp' alt='Technopark personnel payroll and SGK incentive controls in Turkey' width='1024' height='576' \/><p id=\"caption-attachment-2258\" class=\"wp-caption-text\">Personnel incentives depend on role, eligible time, compensation limits and payroll evidence.<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"7_VAT_Exemption_It_Covers_Specific_Software_Not_Every_Technopark_Invoice\"><\/span>7. VAT Exemption: It Covers Specific Software, Not Every Technopark Invoice<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The VAT Law&#8217;s temporary Article 20 creates a specific exemption for qualifying software produced exclusively in Technology Development Zones while the underlying income\/corporate-tax exemption remains in force. The current 2026 VAT General Application Communiqu\u00e9 lists software categories such as system management, data management, business applications, sectoral applications, internet, game, mobile and military command-control applications.<\/p>\n<p>The same current G\u0130B guidance also makes clear that the exemption is <strong>not a blanket VAT exemption for every delivery or service<\/strong>. For example, specified maintenance\/support, network applications, hardware and hardware-related services, website advertising services and R&#038;D services themselves are outside that software VAT exemption unless another rule applies.<\/p>\n<p>Input VAT rules also matter. The 2026 communiqu\u00e9 states that VAT incurred for transactions within this temporary software exemption can be deductible under the current framework, but VAT not eliminated through deduction is not refundable solely because of this exemption.<\/p>\n<p>Use the <a href='https:\/\/workon.com.tr\/en\/vat-in-turkey-rates-exemptions-compliance\/' style='color:#0b3d91;font-weight:700;'>VAT in Turkey guide<\/a> for the wider VAT architecture.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"8_Remote_Off-Zone_Work_Verify_the_Current_Presidential_Decision\"><\/span>8. Remote \/ Off-Zone Work: Verify the Current Presidential Decision<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Law No. 4691 permits specified time outside the zone to remain within the personnel income-tax incentive when the statutory conditions and current Presidential Decision are met. The government has changed the applicable percentages and periods multiple times in recent years, including special treatment for defined IT personnel.<\/p>\n<p>Do not carry an old <strong>75%<\/strong> or <strong>100%<\/strong> figure forward into 2026 payroll without checking the decision currently in force for the employee category and month concerned. Keep zone-management approval, time\/location records and payroll calculations aligned with the live rule.<\/p>\n<p>This page intentionally does not freeze a 2025 remote-work ratio into a 2026 tax guide because the percentage is a time-sensitive delegated parameter.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"9_2026_Venture-Capital_Allocation_Rule_TRY_5_Million_3_TRY_100_Million\"><\/span>9. 2026 Venture-Capital Allocation Rule: TRY 5 Million \/ 3% \/ TRY 100 Million<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A separate 2026 control applies when annual income exempted under the relevant Technopark rule reaches the current statutory threshold. Presidential Decision No. 10803, effective <strong>1 January 2026<\/strong>, sets:<\/p>\n<ul>\n<li>the annual exempt-income threshold at <strong>TRY 5,000,000<\/strong>;<\/li>\n<li>the amount to transfer to a temporary liability account at <strong>3%<\/strong>; and<\/li>\n<li>the annual amount subject to the allocation obligation at a maximum of <strong>TRY 100,000,000<\/strong>.<\/li>\n<\/ul>\n<p>The subsequent investment\/transfer route and deadlines must be handled under the current Law No. 4691 rules. Do not treat the 3% as an extra corporate-tax rate or automatically deduct it from every Technopark company&#8217;s revenue.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"10_What_Evidence_Should_a_Technopark_Company_Keep\"><\/span>10. What Evidence Should a Technopark Company Keep?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Build the evidence file while the project is running, not at year-end.<\/p>\n<ul>\n<li>Technopark acceptance and approved project records;<\/li>\n<li>project period, milestones and amendments;<\/li>\n<li>revenue mapped to qualifying and non-qualifying activities;<\/li>\n<li>cost\/expense allocation methodology;<\/li>\n<li>personnel role and project assignments;<\/li>\n<li>eligible-time and off-zone work records;<\/li>\n<li>support-personnel headcount calculation;<\/li>\n<li>payroll, MPHB and SGK incentive evidence;<\/li>\n<li>software VAT classification where used;<\/li>\n<li>IP\/registration\/qualifying-expenditure evidence where required;<\/li>\n<li>Technopark management-company reports\/approvals; and<\/li>\n<li>2026 venture-capital allocation computation if the threshold is reached.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"11_Technopark_vs_R_D_Center_vs_Ministry_of_Trade_Software_Supports\"><\/span>11. Technopark vs R&#038;D Center vs Ministry of Trade Software Supports<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>These are different regimes and should not be stacked together in a generic \u201cIT incentives\u201d table without checking compatibility.<\/p>\n<table>\n<thead>\n<tr>\n<th scope='col'>Route<\/th>\n<th scope='col'>Core question<\/th>\n<th scope='col'>Detailed guide<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Technology Development Zone \/ Law 4691<\/td>\n<td>Is an approved software\/design\/R&#038;D project operating within a Technopark, and which income\/personnel qualifies?<\/td>\n<td><strong>This page<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Technopark admission\/setup<\/td>\n<td>How do we choose a zone, apply with a project and operationalise the company after acceptance?<\/td>\n<td><a href='https:\/\/workon.com.tr\/en\/it-company-setup-in-turkey-technoparks-tax-benefits-process-key-advantages\/' style='color:#0b3d91;font-weight:700;'>Technopark setup guide<\/a><\/td>\n<\/tr>\n<tr>\n<td>Broader software\/IT supports<\/td>\n<td>Which incentive family fits software\/SaaS\/service-export activity?<\/td>\n<td><a href='https:\/\/workon.com.tr\/en\/turkey-government-incentives-for-software-companies\/' style='color:#0b3d91;font-weight:700;'>Software &#038; IT incentives hub<\/a><\/td>\n<\/tr>\n<tr>\n<td>Mobile app \/ game support<\/td>\n<td>Does the 2026 Ministry of Trade mobile-app\/game support framework apply?<\/td>\n<td><a href='https:\/\/workon.com.tr\/en\/mobile-app-incentives-in-turkey-2026\/' style='color:#0b3d91;font-weight:700;'>Mobile app incentives 2026<\/a><\/td>\n<\/tr>\n<tr>\n<td>Law 5746 R&#038;D\/design-center route<\/td>\n<td>Does the company qualify under the separate R&#038;D\/design-center regime outside the Law 4691 zone model?<\/td>\n<td>Evaluate separately with current official criteria<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"How_Workon_Supports_Technopark_Readiness\"><\/span>How Workon Supports Technopark Readiness<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Workon can coordinate the company-side and operational readiness work for foreign-owned technology businesses: company formation, registered-address and office solutions, corporate document collection, bank-account process support, incentive-route mapping and handoff to licensed CPA\/SMMM, legal or specialist advisers.<\/p>\n<p>Technopark admission is decided by the relevant zone\/evaluation process. Tax, payroll and incentive positions depend on the approved project, actual activity and current rules. Workon does not guarantee acceptance, tax exemption or a fixed level of savings.<\/p>\n<p>If your immediate question is admission and company setup rather than the tax calculation, continue with the <a href='https:\/\/workon.com.tr\/en\/it-company-setup-in-turkey-technoparks-tax-benefits-process-key-advantages\/' style='color:#0b3d91;font-weight:700;'>Technopark company setup guide<\/a>.<\/p>\n<p>[clicksus-faqpage]<\/p>\n<p><em><strong>Disclaimer:<\/strong> This article provides general information about Technology Development Zone incentives in Turkey as of September 2026 and is not legal, tax, accounting, payroll or investment advice. Eligibility depends on the approved project, activity, personnel, income classification, zone records and legislation in force for the relevant period. Verify material incentive claims and payroll\/tax calculations against current official rules and with a qualified Turkish CPA\/SMMM and other appropriately authorised professionals.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>R&#038;D incentives in Turkish Technoparks are powerful, but they do not make every revenue line, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2262,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","clicksus-faqpage":{"Sorular":[{"Soru":"Are all profits of a Turkish Technopark company tax-exempt?","Cevap":"No. Under the current Law No. 4691 framework, the exemption through 31 December 2028 applies to qualifying profits derived from eligible software, design and R&D activity in the Technology Development Zone. Non-qualifying revenue, costs and profit must be separated rather than treating the whole company as tax-free."},{"Soru":"Are all Technopark employee wages fully exempt from income tax?","Cevap":"No. The personnel incentive applies to qualifying R&D, design and eligible support personnel under the current rules, including role, time and support-personnel limits. The article also notes the current compensation cap of 40 times the monthly gross minimum wage for the relevant withholding incentive calculation."},{"Soru":"Does the 95% \/ 90% \/ 80% R&D personnel table apply to Technopark employees?","Cevap":"No. Those qualification-based percentages belong to the separate Law No. 5746 R&D\/design-center regime. They should not be copied into the Law No. 4691 Technology Development Zone personnel incentive."},{"Soru":"Is every software or service invoice issued by a Technopark company VAT-exempt?","Cevap":"No. The temporary VAT exemption covers specified software categories produced within the Technology Development Zone while the underlying exemption remains in force. Maintenance, hardware-related services, advertising, R&D services and other supplies can fall outside that specific software exemption unless another VAT rule applies."},{"Soru":"What SGK support can apply to qualifying Technopark personnel?","Cevap":"Under the current framework, half of the employer social-security premium share can be supported for qualifying personnel through 31 December 2028, subject to the statutory conditions, correct personnel classification, timely reporting, premium payment and SGK status requirements."},{"Soru":"Does every Technopark company have to allocate 3% to venture-capital investments in 2026?","Cevap":"No. The article records the current threshold-based rule: where annual exempt income reaches at least TRY 5 million, the applicable 3% allocation mechanism is triggered subject to the current statutory framework and annual cap. It should not be treated as an extra tax on every Technopark company's revenue."}],"Ayarlar":{"mikridata_aktif":true}},"_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_focuskw":"","rank_math_title":"R&D Incentives in Turkish Technoparks | 2026 Tax Guide","rank_math_description":"Understand 2026 Technopark R&D incentives in Turkey: profit exemption, personnel tax, SGK support, software VAT, evidence and compliance controls.","rank_math_focus_keyword":"R&D incentives in Turkish Technoparks"},"categories":[2],"tags":[],"class_list":["post-2251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/2251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/comments?post=2251"}],"version-history":[{"count":5,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/2251\/revisions"}],"predecessor-version":[{"id":6430,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/2251\/revisions\/6430"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/media\/2262"}],"wp:attachment":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/media?parent=2251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/categories?post=2251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/tags?post=2251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}