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;