Incentives and Supports


In Eskişehir Technology Development Zone, the supports given to entrepreneurs and investor organizations by the Management Company are as follows:

  • - Ready-to-use production units that entrepreneurs can rent or independent production units next to offices,
  • - Ready-to-use buildings and production units for sale,
  • - Lands where the infrastructure is ready and the desired quality building can be built,
  • - A complete infrastructure opportunity (uninterrupted electricity, natural gas, water, sewerage, telephone line, internet infrastructure, ease of transportation),
  • - Technical support for entrepreneur candidates on incorporation, benefiting from university incubation services, and legal issues,
  • - Finding and mediating venture capital,
  • - Support for the protection of industrial property rights and registration of products,
  • - Benefiting from all infrastructure opportunities offered by Eskişehir Organized Industrial Zone including breakdown, maintenance-repair services


The supports and incentives provided within the scope of Technology Development Zones Law to the companies that will operate in the Eskişehir Technology Development Zone are as follows.

  • - Income and Corporate Tax Exemption: Revenues which the income and corporate taxpayers operating in the Zone generate from their software and R&D activities they carry out exclusively in the Zone are exempted from income and corporate tax for a period of 5 years from the start of operation. The Council of Ministers may extend this period to 10 years for selected and targeted specific technological areas and products. If and when these taxpayers move to another Zone, the period of being exempted cannot exceed 10 years, including an extended period.

  • - Income tax exemption and SSI employer premium support in wages: The wages of the R&D and support personnel which they receive for their duties that they carry out in the Zone in the fields of R&D and support activities are exempted from any taxes until 31 December 2023. The number of support personnel within the scope of exemption cannot exceed 10% of the number of R&D personnel. The management company checks whether the persons whose wages are exempted from the income tax are de facto working in the Zone. However, a certain amount of the wages regarding working out of the Zone of the R&D personnel working on the R&D project carried out by the entrepreneurs in the Zone is not subject to income tax with the approval of the Management Company.

  • - The total of donations and aids within the scope of sponsorship against receipt by income and corporate taxpayers to individuals, institutions or organizations carrying out R&D activities in Technology Development Zones is subject to discount in accordance with the rates and principles specified in subparagraph (2) of Article 89 of the Income Tax Law No. 193, and in subparagraph (6) of Article 14 of the Corporate Tax Law No. 5422.  

  • - Customs Exemption: Machinery and equipment to be brought from abroad will be exempted from Customs Tax and Mass Housing Fund at the rate of 100%.

  • - Value Added Tax (VAT) Exemption: Product deliveries and services of the software companies operating in the Zone concerning system management, data management, business applications, application software for the purposes of sectoral, internet, mobile and military command control operations are exempted from value added tax.