R&D and design
R&D and Design Centre
R&D deduction, income tax withholding incentive, employer's social security contribution support and stamp duty exemption under Law No. 5746.
R&D or Design Centre status is granted to companies employing a certain number of full-time equivalent personnel and operating in a separate physical unit. The status covers an additional deduction of expenditure from corporate income, the write-off of a substantial part of income tax withholding on staff salaries, and the Treasury covering half of the employer's social security contribution. For software companies, it should be assessed alongside the technopark alternative.
Key points
- R&D and design expenditure deducted additionally from corporate income
- Write-off of income tax withholding calculated on the salaries of centre staff
- Half of the employer's social security contribution covered by the Treasury
- Stamp duty exemption on documents relating to R&D activity
- Customs duty exemption and compatibility with TÜBİTAK supports
The minimum headcount varies by sector and must be maintained continuously through the year. The status is preserved through inspections carried out every two years.
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