R&D and design
Technopark and Technology Development Zone
Corporate tax exemption on software and R&D income and withholding incentive on staff salaries under Law No. 4691.
Companies operating in Technology Development Zones benefit from a corporate tax exemption on income earned from software and R&D activities within the zone. In addition, income tax withholding on the salaries of R&D and support staff working in the zone, and part of the employer's social security contribution, are supported. It is one of the most advantageous structures for companies exporting software.
Key points
- Corporate tax exemption on software and R&D income within the zone
- Income tax withholding incentive on R&D, design and support staff salaries
- Employer's social security contribution support
- VAT exemption on the delivery of software produced in the zone
- Access to venture capital and incubation programmes
The exemption applies only to income relating to activity carried out within the zone. Activity outside the zone and general administrative expenses must be segregated.
Let's start with a conversation
In a free 30-minute call, let's clarify which company structure and which incentives fit you. Non-binding, but useful.