R&D Incentives
"What incentives are available for R&D activities in Turkey?"
Quick Answer
R&D Law provides tax deductions, wage tax exemptions, and social security support for qualified R&D centers with minimum 15 researchers.
Scope and Legal Distinctions
R&D benefits depend on the qualifying project or centre, expenditure and current statutory conditions. Ordinary software or engineering spending is not automatically eligible.
What to Check in Practice
Keep project approval, personnel time, cost allocation and technical output records; separate incentive qualification from ordinary expense deduction.
Sources & Authorities
Statutory framework and official guidance for this definition.
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