The income obtained from R&D, software and design activities in technology development zones are exempt from income and corporate tax, according to the Technology Development Zones Law No. 4691. Is it possible to benefit from R&D and design discounts regarding these earnings? (In Turkey)

Since taxpayers who prefer to benefit from the incentives in the Law No. 4691 cannot benefit from the incentives in the implementation of the Law No. 5746, they cannot benefit from R&D and design discounts as well.

However, if it is preferred and the conditions are met, it is possible to benefit from the supports in Law No. 5746.

Source: GİB
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