Turkey's 2026 Investment Incentives: 20-Year Tax Exemption and VAT Relief for Foreign Manufacturers

土耳其2026投资激励政策：外资制造商享20年免税及增值税减免

What Turkey Offers in 2026 / 土耳其2026年给什么好处

Turkey's 2026 investment incentive system grants foreign investors a 20-year exemption on qualifying foreign-sourced income, full VAT exemption on imported machinery, and 0% customs duty on equipment under an incentive certificate. The standard corporate income tax rate remains 25%, but certified projects pay a reduced rate scaled to their region and sector.

土耳其2026年投资激励体系向外国投资者提供符合条件境外收入的20年免税、进口设备增值税全额豁免，以及凭激励证书进口设备享受0%关税。标准企业所得税率为25%，但持证项目可按所在地区和行业享受递减税率。

Breakdown of Key Incentives / 核心激励项目明细

| Incentive item / 激励项目 | Standard / 标准待遇 | With certificate / 持证待遇 |

|------|------|------|

| Corporate tax / 企业所得税 | 25% | Reduced by region / 按地区递减 |

| VAT on machinery / 设备增值税 | 20% | 0% |

| Customs duty / 进口关税 | Applied / 征收 | 0% |

| Employer social security / 雇主社保 | Full / 全额 | State covers up to 10 years / 国家承担最长10年 |

| Interest support / 利息补贴 | None / 无 | Up to 5 percentage points / 最高5个百分点 |

Investments in the less-developed eastern regions (Region 6) receive the deepest support, including land allocation and energy subsidies. Priority sectors—automotive, batteries, chemicals, renewables—qualify regardless of location.

欠发达东部地区（第6区）投资享受最深支持，含土地划拨和能源补贴。汽车、电池、化工、可再生能源等优先行业不受地区限制即可达标。

How to Qualify / 怎么拿到优惠

Step one: apply for an Investment Incentive Certificate (Yatırım Teşvik Belgesi) from the Ministry of Industry and Technology before committing capital. Step two: align your project with the Priority Investment List, which raises your support tier automatically. Step three: hire local staff within the certificate period to unlock the 10-year employer premium support.

第一步：出资前向工业和技术部申请投资激励证书（Yatırım Teşvik Belgesi）。第二步：让项目对标《优先投资清单》，可自动提升支持等级。第三步：在证书有效期内雇佣本地员工，以激活最长10年的雇主社保补贴。

What It Means for Outbound Companies / 对企业出海的行动指引

First, run the numbers: a mid-size manufacturer saving 20% VAT and 25%-minus-reduced CIT can cut setup cost by roughly one-sixth in year one. Second, file the certificate application this quarter—the 2026 budget allocation is processed first-come. Third, shortlist Region 6 sites only if logistics work; otherwise target priority-sector status in western industrial zones.

第一，先算账：一家中型制造企业省下20%增值税和减免后的所得税，首年设立成本可降约六分之一。第二，本季度内递交证书申请——2026年预算额度按先到先审处理。第三，物流可行才选第6区，否则在西部工业区争取优先行业资格。