TEKMER is a technology center supported by KOSGEB within the scope of İŞGEM/TEKMER program and can benefit from the exemptions granted by Law No. 5746.
Incentives and exclusions provided:
R&D and Design Discount: All (100%) of R&D and innovation or design expenditures are subject to deduction in determining corporate earnings until 31/12/2028.
Income Withholding Tax Incentive: R&D and support personnel working in technology centers are subject to incentive for income tax calculated on the wages they earn for their work;
95% for those with a PhD or at least a master's degree in one of the Basic Sciences fields,
90% for those with a master's degree or a bachelor's degree in a basic science field,
For others, 80% is tax deductible.
Insurance Premium Support (Employer Share Support): 50% of the employer's share of the insurance premium calculated on the wages of R&D and support personnel working in technology centers for their work on R&D and innovation activities is covered.
Stamp Duty Exemption: Papers issued regarding all kinds of R&D and innovation activities within the scope of Law No. 5746 are exempt from stamp duty.
Customs Duty Exemption: Goods imported for use in research related to R&D, innovation and design projects are exempt from customs duty and all kinds of funds, and papers issued and transactions carried out within this scope are exempt from stamp duty and duty.
Basic Sciences Support: For R&D centers that employ R&D personnel with at least a bachelor's degree in the program areas to be supported, the portion of the monthly wage paid to each of these personnel, equal to the monthly gross amount of the minimum wage applied for that year, will be transferred from the allowance to be placed in the budget of the Ministry of Industry and Technology for a period of two years. However, in this context, the support to be provided to each R&D center cannot exceed ten percent of the total number of personnel employed in the R&D center in the relevant month.
