R&D and Design Centers Incentive Program (Law No. 5746)

Law No. 5746 gives certified R&D Centers and Design Centers in Turkey a standing tax incentive route under the Ministry of Industry and Technology. It is a status-based program for firms that can meet MoIT certification rules, not a project call, and the qualifying centers are described as needing roughly 15 R&D personnel or 10 design personnel. R&D and design spending is fully deductible from the corporate tax base, with an additional 50% deduction available when R&D spending rises by at least 20% year on year or when patent, international project, or new-product-turnover thresholds are met. Salary tax relief is tiered at 95% for PhD or supported master's staff, 90% for supported master's or undergraduate staff, and 80% for other personnel, while employer SGK contributions are covered by government support. The fit is strongest for companies that already run a substantial in-house R&D or design organization and can sustain certification over time. The benefit runs through 31 December 2028 and applies outside designated Teknopark zones, so it works as a long-horizon operating incentive rather than a one-off award.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.