What changed
On 30 May 2025 a new state aid decree came into force and repealed the regional incentive scheme that had governed Turkish investment support since 2012, along with the Centres of Attraction programme.
This matters more than a rule change usually would, because the old system was organised around six regions and almost everything written about Turkish incentives explains that structure. If your feasibility model, your adviser's memo or the article you are reading works from the six-region map, it is describing a repealed scheme.
The new system is built on three pillars: a development initiative covering technology, local development and strategic programmes; a sectoral system covering priority and target investments; and a regional layer that still exists but is now subordinate to the first two rather than the organising principle.
Applications under the decree are accepted through 31 December 2030.
What the certificate is worth
A certificate is not a grant. It is a package of instruments attached to a defined investment, which may include customs duty exemption, VAT exemption on machinery and equipment, corporate tax reduction, interest or profit-share support, machinery support, land allocation, and employer social security premium support.
Which of these you get, and at what rate, depends on where you invest, in what, and under which pillar you qualify. The difference between a well-structured application and a careless one is not a few percentage points — it is often whether an instrument applies at all.
Thresholds
Minimum fixed investment amounts for 2026, indexed each January by the prior year's revaluation rate:
| Location | Minimum fixed investment |
|---|---|
| Regions 1 and 2 | TRY 15,100,000 |
| Regions 3 to 6 | TRY 7,500,000 |
The part people underestimate
Getting the certificate is the easy half. The certificate carries obligations: the investment has to be completed within the period, the declared expenditure has to be incurred and evidenced, and the certificate has to be closed at the end with a completion review.
A certificate that is never closed does not quietly expire. The supports already used become repayable, with interest, and the exemptions claimed are reversed. We have taken over more than one file where the machinery was bought, the VAT exemption used, and nobody ran the closing process.
We handle the application, the expenditure tracking through the accounting system as the investment proceeds, the revision requests when the plan changes — and the closing.