19.01.2023/19
The Period for Benefiting from the Additional R&D and Design Discount for R&D and Design Centers Has Been Extended Until 31.12.2028, and the Criteria for Eligibility for the Discount Have Been Re-Defined
With the Presidential Decree No. 6652 published in the Official Gazette dated 10.01.2023, issue no. 32069, within the scope of the Law on Supporting Research, Development, and Design Activities No. 5746, which was established on 28.02.2008, and for R&D or design centers that achieve at least a 20% increase compared to the previous year in any of the specified indicators, 50% of the increase in R&D, innovation, or design expenditures made during the year, compared to the previous year, can be discounted as an additional deduction in determining the corporate profit until 31.12.2028.
The changes made by Decree No. 6652 to the indicators specified in the Council of Ministers Decision No. 2016/9092 regarding the additional R&D or design discount are compared in the table below:
| Indicators Defined by the Council of Ministers Decision No. 2016/9092 | Indicators Defined by the Presidential Decree No. 6652 | |
|---|---|---|
| Share of R&D or design expenditure in total revenue | Share of R&D or design expenditure in total revenue | |
| Number of registered national or international patents | Number of registered national or international patents | |
| Number of international supported projects | Number of international supported projects | |
| Ratio of the number of postgraduate researchers to total R&D personnel | In R&D centers the ratio of postgraduate researchers to total R&D personnel
|
|
| Ratio of total researchers to total R&D personnel | In R&D centers the ratio of total researchers to total R&D personnel
|
|
| Revenue generated from new products resulting from R&D activities as a share of total revenue | Revenue generated from new products resulting from R&D or design activities as a share of total revenue |
You can access the relevant Presidential Decree here.
Best regards,
BİLGENER
