25.07.2022/54
Change Regarding the Time Spent Outside Technology Development Zones and R&D and Design Centers
With the Presidential Decree No. 5806 published in the Official Gazette No. 31899 on 21.07.2022, the ratio specified for time spent outside Technology Development Zones and R&D or Design Centers under the income tax withholding incentive, as per the third paragraph of the temporary Article 2 of the Technology Development Zones Law No. 4691 and the second paragraph of Article 3 of the Law on Supporting Research, Development, and Design Activities No. 5746, has been increased to 75%. This ratio will apply to the total number of personnel working in these zones and centers or the total time worked in relation to the incentive, and it will be in effect until 31.12.2023.
You can access the relevant decree here.
Best regards,
BİLGENER