Above mentioned institutions are exempt from corporate tax;
1- The institutions that was established in order to develop and promote agriculture, husbandry, science and arts.
1.1- Schools
1.2- School workshops
1.3- Conservatories
1.4- Libraries
1.5- Theatres
1.6- Museums
1.7- Exhibitions
1.8- Sampling Sites,
1.9- Reproduction Stations,
1.10- Speedway
1.11- Book, journal and Magazine Stores and Same Institutions.
2- The institutions managed by public institutions to protect the health care of public and animals such as;
2.1- Hospital,
2.2- Clinic,
2.3- Dispensary
2.4- Sanatorium,
2.5- Eventide Home,
2.6- Nursery
2.7-Veteniary General Hospital,
2.8- Animal Shelter
2.9- Bacteriology
2.10- Serology,
2.11– Distofajin and other similar institutions
3- The institutions managed by public institutions for social purposes,
3,1- Provident Funds
3,2– Social Welfare Centers
3,3- Food Banks and Public Soup Kitchen
3.4- Agency for workshops in punishment
3,5- Poor House
3,6- Dormitory and similar institutions
4- Exhibitions, Fairs and Kermess approved by administrative authorities
5- The canteens in nurseries, guest houses, militaries not rented to the third person belonging to public administrations.
6- Government retirement fund and provident fund and social security institutions
7- Public institutions that get levies and charges in return for the services they carry out.
8- Directorate of privatization administration, privatization and savings deposit insurance fund related transfer, chance games institutions.
9-General directorate of mint and stamp print house, military factories and ateliers
10- Provincial special administrations, Municipalities, Villages and other relative institutions such as;
10,1-Water treatment plants distribute via channel, tube and pipe,
10,2- Public transportation operates within the municipalities,
10.3- Slaughterhouse, limited of slaughtering, transportation, butchery,
10,4- Bathhouse, mill, cold storage, agricultural enterprises established in villages to facilitate villagers lives
