Company Formation in Technoparks

First published: January 2, 2025 · Content updated: October 13, 2026

Forming a company in a technopark requires planning the company’s registration in the trade registry together with the acceptance of the project to be carried out in the technology development zone. Forming a company, working in the software field or using a technopark address does not, on its own, entitle a company to every incentive. The application, the project activity, the work of the personnel and the earnings obtained must comply with the relevant regulations.

A new company may be formed, or the headquarters of an existing company may be relocated or a branch may be opened in the zone. Which method is chosen depends on the shareholding structure, the investment plan, existing contracts and the technopark’s acceptance conditions. Preserving the tax advantages, in turn, depends on maintaining a proper record and notification system after formation. [S1, S2, S3]

What is a technopark, and which activities is it suitable for?

Technology development zones, known as technoparks (teknokent), are areas that support cooperation among universities, research organizations and businesses and that are aimed at developing technology and software and commercializing innovative work. The basic regulation is the Technology Development Zones Law No. 4691. The Law was adopted on June 26, 2001, and the date on which it was published in the Official Gazette (Resmî Gazete) is July 6, 2001. [S1]

In these zones there may be access to university infrastructure, links with qualified employees, technology transfer, entrepreneurship programs and opportunities for cooperation with other companies. Their scope varies according to the infrastructure and services of each technopark. It cannot be assumed that a technopark will provide investment, customers or grants to every company.

The technical content of the project matters in the assessment. The product or method to be developed, how it differs from existing solutions, the research problem, technical uncertainties, work packages and expected outputs must be explained clearly. That a company’s activity code is software, that it sells over the internet or that it resells an existing product does not prove that the project is eligible. Routine commercial activities that involve no innovation must be distinguished from genuine development work. [S1, S2]

The entrepreneur company that will operate in a technopark and the managing company that operates the technopark are different. The provision that the managing company must be a joint-stock company does not mean that every entrepreneur to be admitted to the zone must form a joint-stock company. [S1, Art. 3]

Who can form a company in a technopark?

Law No. 4691 defines an entrepreneur so as to cover natural persons and legal entities. New entrepreneurs, existing businesses and foreign investors who meet the required conditions can apply. Being a university student or an academic is not mandatory for every application. However, a particular incubation or support program may require its own participation conditions. [S1, S2, S12]

For people who have not yet formed a company, pre-incubation and incubation options should be researched. In some processes, the application and project evaluation as an entrepreneur can be carried out before the company is formed. The order of acceptance, address allocation and company formation should be learned from the relevant managing company. The application scheme published by Antalya Teknokent likewise treats entrepreneur and company applications as separate options. [S16]

For academics to form a company, to become a shareholder in a company or to take a position in company management, the university board permission and the duty arrangements under Article 7 of Law No. 4691 must be examined separately. Academic title does not remove duty and permission obligations. [S1]

How are the company type, capital and location model chosen?

Limited liability company, joint-stock company and sole proprietorship

The formation of limited liability companies and joint-stock companies is subject to the provisions of the Turkish Commercial Code. A sole proprietorship, by contrast, is not a capital company with a separate legal personality. In choosing the appropriate structure, not only the cost of formation but also liability, the number of shareholders, share transfers, acceptance of investors, management and future financing needs should be assessed together. [S3]

As of January 1, 2024, the minimum capital for newly formed limited liability companies is 50,000 Turkish lira (TL), and the minimum basic capital for joint-stock companies is 250,000 TL. For non-publicly held joint-stock companies that have adopted the registered capital system, a minimum initial capital of 500,000 TL applies. These are lower limits under company law; they are not a project budget or an entry fee for the technopark. [S4]

In a joint-stock company, at least one quarter of the nominal value of the shares committed in cash is paid before registration, and the remainder within twenty-four months following registration. In a limited liability company, the requirement that one quarter of the cash capital be paid before registration does not apply; the payment schedule is assessed together with the company agreement and the relevant provisions. Additional conditions may apply in sectors subject to special regulation. [S3, Arts. 344 and 585]

New formation, relocation of headquarters or opening a branch

For an existing company, it is not necessarily required to form a new company or to move all activities to the technopark. It may be possible to carry out the project in the zone through a branch. A branch does not create a separate legal personality; it is not independent of the company’s debt and liability structure. The financial records of activities inside and outside the zone should be separated accordingly. [S1, S2, S3]

In relocating the headquarters, company resolutions and address and registry amendments are planned; in the branch model, branch registration, representation, and workplace and personnel records are planned. If existing customer contracts, support projects and intellectual property rights are to be transferred to another company to be newly formed, the transfer conditions are examined separately. Moving a project from one company to another does not mean that the former acceptance and incentive application continue automatically.

For existing companies, compliance with the capital requirements should also be reviewed. Transitional Article 15 of the Turkish Commercial Code (TTK) provides December 31, 2026 for compliance with the new minimum amounts; the Ministry also has the authority to extend the period. When a formation or relocation is carried out, the current deadline and the company’s capital position should be checked together. [S3, S4]

How does the technopark application process work?

Choosing a technopark and the preliminary meeting

In choosing a technopark, sector fit, academic connections, laboratory and testing facilities, office capacity, incubation services and transportation should be assessed together. The application fee, rent, common expenses, security and other service charges should be included in the total budget. A tax advantage does not mean that all of the business’s formation and operating expenses disappear.

The current application guide and the operating directive should be examined, and it should be asked in what order project acceptance and space allocation proceed. Even if a project is found suitable, it cannot be said that suitable workspace will be allocated immediately or that results will be obtained in the same time in every technopark. The application calendar, missing documents and the volume of evaluations may affect the timing. [S2, S16]

What should the application file contain?

The exact list of documents is prepared according to the current scheme of the relevant managing company. The groups below make it easier to prepare the application; they are not an unchanging official list for all technoparks.

The application text should not be limited to a general company introduction or mission statement. It should show where technical work is distinguished from sales and marketing activity, how the project result will be verified and by what date it is planned to be completed. In sharing files that contain trade secrets, the application conditions and confidentiality provisions should also be examined. [S2]

Evaluation, project acceptance and contracts

The managing company evaluates the application within the framework of the legislation and the operating directive. Article 14 of the Implementing Regulation regulates the project evaluation committee, the review of the technical and commercial aspects of the project, and, for projects found suitable, the acceptance certificate and space allocation. A new project of an existing company and the extension of a project period are also subject to the relevant evaluation scheme. [S2]

After acceptance, the rights and obligations of the parties are determined by a lease or use agreement. The move-in date, project period, common expenses, security, termination, information duties and conditions for removal from the zone should be examined carefully. A long contract term does not show that the project and incentive conditions will continue automatically for the same period.

If an application is rejected, the reasons, the points found lacking and the possibility of reapplying are researched. A contract dispute with the managing company, an act of the tax administration and an act of the Ministry may not be subject to the same application route. The competent authority and the time limits should be determined according to the nature of the specific act and the notification record.

Company formation and official procedures after acceptance

A contract suited to the company type is prepared; Central Registry System (MERSİS) and trade registry procedures, representation authorities, and capital and address records are completed. The managing company’s address allocation and acceptance records should be consistent with the formation plan. Tax liability, electronic document and ledger obligations and, where there are employees, Social Security Institution (SGK) workplace and personnel notifications are arranged separately. [S3, S4]

At this stage, the legal counsel handles the company agreement, relations among shareholders, representation, share transfers, leases, intellectual property rights and customer contracts. The financial adviser (mali müşavir), in turn, takes part in setting up accounting, tax returns, payroll and incentive calculations. The project’s technical managers also ensure that the application file is consistent with the actual work plan. Carrying out these duties in coordination with one another creates a record system that can be explained in later audits.

The document obtained from the managing company is important; however, on its own it does not finally establish that all conditions have been met for the tax office or SGK. The start and scope of the incentive are determined by assessing the actual activity together with the relevant tax and social security regulations. [S1, S2, S6]

What are the tax and SGK advantages in technoparks?

Earnings exemption in income tax and corporate tax

Under Transitional Article 2 of Law No. 4691, the earnings that income tax and corporate tax taxpayers operating in the zone obtain exclusively from software, design and R&D activities in the zone are within the scope of the exemption until December 31, 2028. This is not an exemption granted to every new company for a certain number of years from its formation for all of its income. [S1]

The exempt earnings must be separated from other earnings. Non-project trade, ready-made product sales, independent consulting and financial income should not be accepted as within the same scope. Common expenses and personnel costs must be allocated among activities on a reasoned basis. There must be consistency between the managing company’s project approval and the content of the invoice and the work performed. [S1, S2]

For earnings obtained from the sale, transfer or leasing of intangible rights, the registration, record, notification and qualifying expenditure conditions are examined separately. In work where serial production, marketing and development activities are combined, it is not correct to treat the entire sales amount automatically as exempt. The exemption applies not to turnover but to earnings that meet the conditions. [S1, Transitional Art. 2; S2, Art. 35]

The source is also examined in the case of exchange differences. In the relevant private ruling of the Revenue Administration (Gelir İdaresi Başkanlığı, GİB), exchange difference income relating to receivables arising from commercial activity within the scope of the exemption and exchange difference income arising from the revaluation of foreign currency in a bank account were treated differently. For this reason, instead of accepting all exchange differences together as inside or outside the exemption, the nature of the income item should be determined. A private ruling is the administration’s opinion on a specific event; it is neither a general regulation nor a court decision binding on all taxpayers. [S11]

Which transactions does the VAT exemption cover?

Transitional Article 20 of the VAT Law covers the deliveries and services relating to system management, data management, business application, sectoral, internet, game, mobile and military command and control application software produced in the zone by entrepreneurs that meet the required conditions. The earnings exemption and the VAT exemption rest on different provisions. [S5]

For this reason, not every R&D project, design service, hardware sale, consulting or maintenance job becomes exempt from VAT. Where software, licenses, maintenance, training and hardware appear in the same contract, the actual nature and price of each item must be explained. It also cannot be assumed that every good and service the business purchases will be free of VAT merely because it is in a technopark.

For example, the delivery of a suitable business application software developed in the zone and a computer and an independent training service sold separately may not be subject to the same tax result. The invoice, contract and delivery records should show this distinction. This example illustrates that the scope must be examined separately, rather than giving a definitive tax calculation for a specific transaction. [S5]

Income tax and stamp tax on personnel salaries

An income tax withholding (stopaj) incentive applies to R&D, design and eligible support personnel working in the zone. The current scheme rests on the cancellation (terkin), in the tax return, of the tax calculated on the part of the salary that meets the conditions. The incentive should not be described as a general tax exemption for all of the employee’s income. [S1, S7]

Law No. 7555 introduced, to apply from August 1, 2025, a ceiling of forty times the monthly gross minimum wage. From the income tax calculated on the salary within this ceiling, the tax corresponding to the minimum wage exemption is deducted, and the remaining amount is cancelled under the relevant conditions. The forty-times ceiling is also taken into account in the stamp tax exemption for wage documents. The application is explained in Income Tax General Communiqué Series No. 331. [S7]

Because the monthly gross minimum wage for 2026 is 33,030 TL, the forty-times ceiling is 1,321,200 TL. This amount is not support to be paid or an additional payment to be made to the employee; it is the upper limit used in the calculation with respect to salary. A net or gross salary agreement, the payroll and the employee’s annual filing obligation are assessed separately. [S7, S17]

As a rule, the number of support personnel who can benefit from the incentive may not exceed 10% of the number of R&D and design personnel; for zone companies with up to fifteen personnel in total, the rate is 20%. This incentive cannot be used for wages for hours exceeding forty-five hours per week and for additional working periods. The 80%, 90% and 95% rates in R&D centers should not be carried over as they are to the technopark salary regime. [S1, S6]

SGK employer share support

Article 3 of Law No. 5746 regulates the support of half of the employer’s share of the social insurance premium calculated on the salaries relating to the related work of eligible personnel within its scope. The period of application of the Law runs until December 31, 2028. The support does not mean that all premiums for all employees, or the employee’s share, are removed. [S6, Arts. 3 and 6]

The personnel’s qualifications, the working period within the scope of the support, the ratio of support personnel and correct notifications should be examined. The application conditions together with other premium incentives and the employer’s obligations should also be checked separately. Preparing the income tax payroll and the SGK notification independently of each other may lead to incorrect use of the incentive.

Does the domestic minimum corporate tax remove the exemption?

Article 32/C of Law No. 5520 expressly provides that, in calculating the domestic minimum corporate tax, the earnings exemption under Law No. 4691 may be deducted. For this reason, it cannot be said that the technopark exemption has been removed in its entirety because of the minimum corporate tax. Earnings outside the exemption and other items in the tax return are calculated separately. The local and global minimum top-up tax scheme for large multinational groups is a different subject of review. [S10]

Working outside the technopark and remotely in 2026

Under Presidential Decision No. 10766, for the income tax withholding incentive, the rate for periods spent outside the zone or center applies until December 31, 2026 as 100% for information technology personnel whose qualification is determined by the Ministry and 75% for other personnel. The Decision entered into force on January 1, 2026. [S8]

These rates do not remove the employee’s connection with the technopark and the project. Whether the personnel fall within the scope of information technology personnel determined by the Ministry, the calculation of total personnel or working time, the managing company’s approval, notification of the Ministry and the record system should be assessed together. It cannot be concluded that every employee is granted, unconditionally, the right to work from home at the same rate. [S1, S8]

In planning for the period after 2026, it should not be assumed in advance that the same rates will continue. Personnel working abroad should also be examined separately with respect to work permits, social security, tax residency and labor law.

Venture capital investment obligation

Making use of the technopark earnings exemption gives rise to an additional investment obligation for some businesses. Supplementary Article 3 of Law No. 4691 and Presidential Decision No. 10803 apply together. From January 1, 2026, taxpayers whose earnings exempted in the annual return are 5,000,000 TL or more transfer 3% of this amount to a temporary account on the liabilities side. The upper limit of the annual transfer obligation is 100,000,000 TL. The threshold is not determined by turnover or total company value. [S1, S9]

By the end of the year in which the temporary account is created, the amount must be directed to the venture capital investment fund shares specified in the Law, or placed as capital in suitable venture capital investment trusts or in incubator entrepreneurs within the scope. Setting aside funds in the accounting alone is not sufficient. Transferring money to any investment fund or any company does not satisfy this obligation. [S1, S2]

For example, on the assumption that 10,000,000 TL of technopark earnings exemption is used in the annual return filed in 2026 and that the temporary account is created in 2026, 300,000 TL is calculated at a rate of 3%. On this assumption, the suitable investment must be made by the end of 2026. The example specifically states the period and the year in which the account is created; the special account period and correction procedures should be examined separately.

If the obligation is not complied with, the Law provides that 20% of the earnings exempted in the annual return cannot be treated as exempt. The tax not collected in time is assessed under this special provision without applying a tax loss penalty. This result should not be interpreted as “loss of exemption equal to the investment amount” or as “no financial consequence arises.” [S1, Supplementary Art. 3]

Foreign shareholders, academics and intellectual property rights

For foreign investors, the principle of equal treatment under Law No. 4875 and the relevant company law provisions are taken into account. The presence of a foreign shareholder does not, on its own, prevent acceptance into the technopark; sector- and activity-specific restrictions are reserved. The certification and translation of foreign company documents, representation and registry procedures are planned separately. [S12]

Becoming a shareholder in a company, actually working in Türkiye or managing the company does not in every case automatically provide the required work permit. The conditions for permits and exemptions are to be assessed within the framework of Law No. 6735 and the related regulations. Acceptance into a technopark likewise does not, on its own, provide citizenship or a residence permit. [S13]

At the formation stage, it should be clarified to whom the software, inventions and technical output will belong. Code the founder developed earlier, the work of employees, outsourced software developers and university-origin projects may give rise to different rights relationships. In the transfer of economic rights in software, conditions such as the writing requirement and the separate specification of the rights should be reviewed. Payment of a service fee does not in every case mean that all intellectual property rights have been transferred. [S14, Arts. 18 and 52]

Shareholding percentages, capital commitments, management, exit, confidentiality and project rights should be regulated in shareholder and investment agreements. In projects that use personal data, the data processing and transfer scheme should also be addressed separately. Preparing the technical file and building a legally usable product and contract structure should be carried out together.

Which obligations should be monitored during the operating period?

After formation, project progress, employees’ duties and periods, work outside the zone, and income and expenses should be monitored regularly. The managing company’s information system and notification calendar should be matched with the persons responsible within the business. Project changes, new projects, additional time, and personnel and address changes should be submitted for evaluation separately when required. [S2]

Article 14 of the Implementing Regulation regulates the monthly determination and archiving of personnel and project information and certain information flows. In addition, each technopark may have its own portal and reporting scheme. The internal application calendar and the obligations in the legislation should not be confused; the documents and time limits requested by the managing company should be tracked in writing.

Completion of the project matters. For an entrepreneur who has completed the last project and has not submitted a new one, the Regulation contains a thirty-day notification and a scheme under which the lease relationship ends and the entrepreneur is removed from the zone if a new project cannot be started within three months. This period does not mean that all incentives can be used unconditionally for a further three months after the project ends. [S2, Art. 14/1-(ı)]

For audit purposes, project acceptance and revision documents, contracts, delivery records, invoices, expense allocations, payrolls, working periods and investment documents should be kept consistent with one another. As important as keeping the documents is being able to explain from which activity and project the relevant income arose.

The significance of the Council of State decision in practice

The decision of the Council of State (Danıştay) Plenary Session of Tax Chambers (Vergi Dava Daireleri Kurulu) dated October 8, 2025, E. 2023/1610, K. 2025/735 shows that the relationship between the technopark earnings exemption and Article 5/B of the Corporate Tax Law, relating to industrial property rights, must be investigated in the specific case. [S15]

The dispute relates to 2016 corporate tax. The company asserted that it benefited only from the exemption under Law No. 4691. The Plenary Session stated that this assertion should be investigated and that a file-specific assessment should be made according to the legislation of the relevant period, and by majority vote reversed the decision of insistence (ısrar kararı).

The decision is not a general ruling accepting that all technopark income is exempt. The conclusion that can be drawn in practice is that the legal basis of the exemption used, the relevant accounting period and the actual activity must be clearly shown. A decision relating to earlier years does not automatically produce the same result for different activities and legislation in a later period.

How does Güneş & Güneş Law Firm provide support?

Güneş & Güneş Law Firm provides support in company formation, shareholder relations and the preparation of commercial contracts within the legal work it has carried out since 1999. In a technopark process, the new formation, headquarters or branch model; project and space allocation contracts; foreign shareholding; intellectual property rights; and dispute risks can be assessed together.

By dividing the work with the financial adviser and the technical project team, the consistency of the formation documents, operating records and incentive application can be reviewed. In the event of a tax audit, rejection of an incentive or termination of a contract, the legal route suited to the nature of the act is determined. You can also review our company law work on the general formation and management processes of companies. It should also be borne in mind that the regulations on free zones, organized industrial zones and technoparks differ from one another.

Conclusion

Forming a company in a technopark requires carrying out a suitable project with the right company and contract structure. Application acceptance, registry procedures, tax scope, personnel work and post-operation notifications should be addressed within the same plan. As important as a successful formation file is being able to document the incentive conditions in later periods.

This article was prepared for general information purposes as of October 13, 2026. The current conditions of the technopark to be applied to and the regulations in force on the date the transaction takes place should be assessed together with the characteristics of the company and the project.

Frequently Asked Questions

Must a company be formed first in order to form a company in a technopark?

The same order is not applied in every process. There may be options to apply as an entrepreneur and pre-incubation options. The order of company formation, acceptance and address allocation should be learned from the current application scheme of the relevant technopark. [S2, S16]

Must a technopark company be a joint-stock company?

No. The requirement that the managing company be a joint-stock company does not apply as it is to the entrepreneur company. The company or business structure is determined according to the acceptance conditions and commercial needs. [S1, S3]

Can an existing company open a branch in a technopark?

The branch model can be assessed with a suitable project and acceptance conditions. A branch is not a separate legal entity; the registry, activity and accounting system should be set up accordingly. [S1, S2, S3]

Is there a fixed cost of forming a company in a technopark?

There is no single total cost across Türkiye. The company type, registry procedures, capital, application fee, rent, common expenses and professional services affect the budget. The capital amount and the formation expense are not the same concept.

In how many days are applications concluded?

The same definite period cannot be given for all technoparks. The scope of the file, missing documents, the evaluation calendar and the space allocation process should be taken into account. The periods relating to the establishment of the zone should not be used as the acceptance period of an entrepreneur company. [S2]

Is being a software company sufficient for acceptance?

No. The technical content of the project and its compliance with the legislation are assessed. The presence of the word software in the activity code, the company name or the website is not sufficient on its own. [S1, S2]

Is all of the company’s earnings exempt from tax?

No. The exemption is for software, design and R&D earnings in the zone that meet the conditions. Activities outside the project and other income are assessed separately. [S1]

Until when is the tax exemption valid?

The relevant earnings and salary provisions in Law No. 4691 are based on the date of December 31, 2028. This period does not start anew from the formation of each company. [S1]

Are all invoices of a technopark company issued without VAT?

No. The software deliveries and services in Transitional Article 20 of the VAT Law and the related conditions are examined. Hardware, independent services and other transactions are assessed separately. [S5]

Is there an upper limit on employee salaries?

Since August 1, 2025, there has been a ceiling of forty times the monthly gross minimum wage for the salary incentive and the related stamp tax exemption. For 2026 this amount is 1,321,200 TL; it is not an amount of support paid directly. [S7, S17]

Are SGK premiums paid in full by the state?

No. The support under Law No. 5746 relates to half of the employer’s share of the social insurance premium calculated on the related salaries of eligible personnel. The scope and notification conditions are also required. [S6]

Does working outside the technopark remove the incentive in every case?

No. Until the end of 2026, the rates of 100% for information technology personnel and 75% for other personnel apply within the scope determined. However, the personnel’s qualification, project connection, approval and record conditions must be preserved. [S1, S8]

At what amount does the venture capital investment obligation begin?

From January 1, 2026, where the earnings exempted in the annual return are 5 million TL or more, the 3% transfer scheme applies. The upper limit of the annual obligation is 100 million TL. [S9]

Is it sufficient merely to open a fund account?

No. The suitable investment specified in the Law must be made by the end of the year in which the temporary account is created. An accounting entry alone does not satisfy the investment condition. [S1, Supplementary Art. 3]

Can the company remain in the zone when the project is completed?

The conditions for a new project, space allocation and contract should be examined. The Regulation contains a notification and a scheme for removal from the zone relating to the failure to start a new project; the end of a project should not be left unrecorded. [S2]

Can a company with foreign shareholders apply?

Foreign investors can apply within the framework of the relevant legislation and acceptance conditions. Shareholding, actually working and the work permit are different matters. [S12, S13]

Is permission required for an academic to form a company?

Article 7 of Law No. 4691 contains a provision on the permission of the university board. Formation, shareholding and management duty should be examined together with the academic’s status. [S1]

Does acceptance of the application prevent a tax audit?

No. The acceptance document matters with respect to the activity and the project; it does not remove the audit of tax and SGK conditions. Invoices, work and accounting records may also be examined separately. [S2]

Are a technopark, a free zone and an R&D center the same?

No. They are subject to separate acceptance, activity and incentive schemes. A rate or exemption belonging to one cannot be applied automatically to another. [S1, S6]

When should legal preparation begin?

It is useful to begin when the company type and shareholding structure are being determined. Project rights, investment and lease agreements may give rise to obligations that are costly to correct later. Progress should be made together with financial advisory and technical project work.

Sources and legal bases

Source check date: October 13, 2026. The relevant provisions of laws and regulations, and official decisions and announcements, have been used as the basis. The legal weight of a private ruling and of a court decision has been assessed separately.

S1 — Technology Development Zones Law No. 4691; Arts. 1–3, 7, Supplementary Art. 3 and Transitional Art. 2. https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4691.pdf

S2 — Implementing Regulation on Technology Development Zones; in particular Arts. 14, 15, 35, 35/C and 37. https://www.mevzuat.gov.tr/File/GeneratePdf?mevzuatNo=22742&mevzuatTur=KurumVeKurulusYonetmeligi&mevzuatTertip=5

S3 — Turkish Commercial Code No. 6102; company formation, Arts. 332, 344, 580, 585 and Transitional Art. 15. https://www.mevzuat.gov.tr/MevzuatMetin/1.5.6102.pdf

S4 — Ministry of Trade, Frequently asked questions on companies; Decision No. 7887 and explanations on minimum capital. https://www.ticaret.gov.tr/ic-ticaret/sikca-sorulan-sorular/sirketler

S5 — Value Added Tax Law No. 3065; Transitional Art. 20. https://www.mevzuat.gov.tr/MevzuatMetin/1.5.3065.pdf

S6 — Law No. 5746 on Supporting Research, Development and Design Activities; Arts. 3 and 6. https://www.mevzuat.gov.tr/MevzuatMetin/1.5.5746.pdf

S7 — Income Tax General Communiqué, Series No. 331; Official Gazette No. 33007 of September 4, 2025. https://www.resmigazete.gov.tr/eskiler/2025/09/20250904-6.htm

S8 — Presidential Decision No. 10766; Official Gazette No. 33118 of December 25, 2025, official copy of the Revenue Administration. https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=MEVZUAT_CBK%2FUNIVERSAL%2F2025%2FCK10766.pdf

S9 — Presidential Decision No. 10803; Official Gazette No. 33124 (5th repeated issue) of December 31, 2025, official copy of the Revenue Administration. https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=MEVZUAT_CBK%2FUNIVERSAL%2F2025%2FCK10803.pdf

S10 — Corporate Tax Law No. 5520; Arts. 5/B, 32/C and supplementary articles. https://www.mevzuat.gov.tr/MevzuatMetin/1.5.5520.pdf

S11 — Revenue Administration, private ruling on exchange difference income in technology development zone earnings; official database document no. 38761. https://gib.gov.tr/mevzuat/kanun/435/ozelge/38761

S12 — Foreign Direct Investment Law No. 4875; Art. 3. https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4875.pdf

S13 — International Labor Force Law No. 6735; provisions on work permits and exemptions. https://www.mevzuat.gov.tr/MevzuatMetin/1.5.6735.pdf

S14 — Law No. 5846 on Intellectual and Artistic Works; Arts. 18 and 52. https://www.mevzuat.gov.tr/MevzuatMetin/1.3.5846.pdf

S15 — Council of State Plenary Session of Tax Chambers, October 8, 2025, E. 2023/1610, K. 2025/735; official UYAP Legislation document ID: 1194771500. https://mevzuat.adalet.gov.tr/ictihat/1194771500

S16 — Antalya Teknokent, Application Process; institution-specific application scheme. https://www.antalyateknokent.com.tr/tr/antalya-teknokent-basvurulari/basvuru-sureci.html

S17 — Ministry of Labor and Social Security, net calculation of the 2026 minimum wage and its cost to the employer. https://www.csgb.gov.tr/poco-pages/asgari-ucret/