Turkish Labor Law
Related Articles
New arrangements has been introduced into Article 3 of Law on Supporting Research and Development Activities No. 5746, which set forth the discount, exception, support and incentives in R&D and design centers and activities.
According to Cabinet Decree No. 2016/9092, issued in Official Gazette dated 10 August 2016, numbered 29797:
In R&D and design centers, which provided at least 20% increase in any of the following indicators; 50% of the increase in current year’s R&D and innovation or design expenditures compared to previous years, will be subject to discount in the determination of corporation earnings until 31 December 2023, as per article 10 of the Corporation Tax Law no 5520, and in the determination of commercial earnings as per article 89 of the Income Tax Law no 193;
a) R&D or design expenditures share in total turnover.
b) Registered number of national and international patents.
c) Number of internationally supported projects.
ç) Ratio of number of researchers with postgraduate degree to total R&D staff.
d) Ratio of number of researchers to total R&D staff.
e) Ratio of turnover related to innovative products achieved as a result of R&D activities to total turnover.
Also;
– First time benefiting companies from the design discounts must obtain a Design Centre Certificate.
– The minimum number of employed full-time equivalent personnel for benefiting from the R&D incentives has been decreased to 15, from 50.
