The contribution rate and tax reduction rate vary by region and incentive type. Tracking the investment separately and allocating income correctly are preconditions for the benefit.
Source: 5520 sayılı KVK m. 32/A
Related terms
Investment incentive certificateA certificate issued by the Ministry of Industry and Technology for investments under state aid schemes, providing support such as tax reductions and VAT exemptions.Corporate income taxThe tax levied on the earnings of capital companies, cooperatives and other corporate entities.Domestic minimum corporate taxThe rule that the corporate tax calculated may not be less than 10% of corporate income before deductions and exemptions.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.Advance tax rulingA written explanation issued by the tax administration upon a taxpayer's written request about its own tax position or matters it considers unclear.Arm's length principleThe principle that transactions between related persons should be carried out at the prices and on the terms that would apply between independent parties with no such relationship.
Last updated: October 31, 2026 · This definition is for general information only.