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Incentives Applied In İzmir


5.1. Investment Incentives Applied in İzmir

  • Regional Investment Incentive Implementation
  • Large Scaled Investment Incentive Implementation
  • Strategic Investment Incentive Implementation
  • General Investment Incentive Implementation

5.2.Supports

  • VAT Exceptions: Investment goods that are stated in the Investment Incentive Document that bought domestically and internationally are exempted from the value added taxes.
  • Customs duty exemptions: Investment goods that are stated in the Investment Incentive Document which are imported are exempted from customs duty and same kind of duties.
  • Tax discounts: Tax discount can be applied until the income or corporate tax reaches the amount of contribution for investment. These supports are supplied in accordance with incentive applications together with the incentive documents.
  • Interest support: It is a financial support for the credits that are used in accordance with the Investment Incentive Document. Credits must be at least for one year. This support applies to the R & D and environment investment and in accordance with the regional incentive application for the regions of 3, 4, 5 and 6.
  • Investment land allocation: For the large scaled investments, strategic investments and the investments that aim to benefit from the regional investments land allocation can be supplied in accordance with the procedures of Ministry of Finance. These investments must take Investment Incentive Document.
  • Insurance Premium Employee Share Support: The insurance premium share of employee of the extra employment for the investment stated in the Investment Incentive Document will be covered by the Ministry up to the part of minimum wage amount. The completion of incentive document must be taken to benefit for this support. This support is applied for the large scaled investments, strategic investments and regional investments.
  • Value added tax refund: For the strategic investments whose fixed investment amount is more than 500 million TL, the construction expenses value added taxes are refunded.

5.3. Regional Incentive Applications

İzmir benefits from the regional incentive applications from the first regional category. It covers value added tax exception, custom duty exemption, 10% investment support for the areas outside of the organized industrial zones, 15% investment support for the organized industrial zones and investment land allocation.

The sectors that can benefit from the regional supports and the minimum investment amounts for the regions

The sectors that can benefit from the regional supports

1st Region

Integrated livestock investment (Integrated breeding included)

1 Million TL

Fishery products growing (juvenile fish and spawn included)                                                                                                                                                                                         

1 Million TL

Food products and beverage manufacture

2 Million TL

Textile products manufacture                                                                                                                                                      

For the investments of finishing the textile 10 Million TL for the other investment subjects 2 Million TL

Clothing manufacture

No support

To tan the leather

1 Million TL

To tan the leather, to process the leather  (Only for the Deri İhtisas Organized Industrial Zones and Tuzla Organized Industrial Zone investment)                                                                                                                                                         

1 Million TL

Luggage, hand luggage, footwear manufacture                                                                                                                                                                                                                

1 Million TL

Tree and cork products manufacture, mat and similar product manufacture                                                                                                                                                       

4 Million TL

Paper and paper products manufacture

10 Million TL

Chemical product manufacture

4 Million TL

Chemical fertilizer and nitrous element manufacture                                                                                                                                                                                                                   

4 Million TL

Pesticide and other agro-chemical products manufacture                                                                                                                                                                                              

4 Million TL

Medicine / chemicals and botanical products  that are used in the formicary and medical sciences  manufacture

1Million TL

Perfume and cosmetic products manufacture

1 Million TL

Explosive product manufacture

2 Million TL

Inner and outside tire manufacture

4 Million TL

Non metallic mineral product manufacture (except for glass and glass products, tile, brick, block, construction materials, cement, ready mixed concrete)

4 Million TL

Non metallic mineral product manufacture (expect for isolation glasses, tile, brick, block, cement)

4 Million TL

Sheet glass, shaping the sheet glass, pit glass and fiberglass products manufacture

4 Million TL

Sheet glass, shaping the sheet glass, fiberglass glass electrolyte, electricity isolator, ceramic isolation products manufacture

4 Million TL

Sanitary products that are made from ceramic, insulations, ceramic square cement, paving stone product manufacture

4 Million TL

Concrete products for construction

4 Million TL

Non metallic mineral products manufacture, concrete products, heat or voice isolate mixed products manufacture                                                                                                                                                                            

4 Million TL

Prime iron and steel industry, metal casting industry                                                                                                                                                                                                     

4 Million TL

Metal products

4 Million TL

Central heating, radiator, boilers manufacture

4 Million TL

Machinery and articles manufacture

4 Million TL

Industrial mold                                                                                                                                                                                                                                                     

4 Million TL

Bureau, accounting, IT machinery products manufacture                                                                                                                                                                                                                

1 Million TL

Electricity machinery and articles manufacture                                                                                                                                                                                                                          

4 Million TL

Radio, television, communicating machinery manufacture                                                                                                                                                                                                 

1 Million TL

Medical accessories manufacture

1 Million TL

Motor vehicles and supply industry                                                                                                                                                                                                                              

Investment for motor vehicles 50million TL, Investment for supply industry 4 million TL

Aerial vehicles, motor maintenance                                                                                                                                                                                                                

4 Million TL

Manufacturing of bicycle and motorcycle

4 Million TL

Furniture manufacturing (expect for the one that are solely produced from metal and plastic)                                                                                                                                                                                              

4 Million TL

Furniture manufacturing (expect for the one that are solely produced from plastic)

4 Million TL

Hotels

3 stars or upper

Student dorms

100 students

Freezer room services

1.000 m2

Licensed Warehouse

2 Million TL

Education services

1 Million TL

Hospital investment, nursing houses                                                                                                                                                                                                                                      

Hospital: 1 Million TL
Nursing Home: 100 people

Multi functional  technical textile

1 Million TL

Waste recycling or waste elimination facility

1 Million TL

Coil gas manufacture

50 Million TL

Greenhouse

40 decar

In İzmir for the sectors that are mentioned above there are supports as: value added tax exception, customs duty exemption, 30 % investment contribution, 70 % investment contribution, 6 years of insurance premium employer support, investment land allocation, 5 points of internal credit interest rate support, 2 points of foreign currency credit insurance support.

  • Mining Investments,
  • Transportation for seaway or railway investments,
  • Test centers, wind tribune and similar investments,
  • International fair investments that has minimum 50 thousand square meters of closed area,
  • Tourism investments that can benefit from the regional supports from the Culture and Tourism Preservation and Development Zones and thermal tourism.
  • The daycare, kindergarten, preschool education and care centers that are established from the private entrepreneurs,
  • The manufacturing of the products that are produced by the R & D projects of Science, Industry and Technology Ministry,
  • The biotechnological medicine, oncology medicine and blood related products that has investment amount of more than 20 million TL,
  • Defense, aviation, space related investments that are more than 20 million TL,
  •  Motor vehicles, investments in the area of main industry that amount minimum 300 million TL, motor investments amounted minimum 75 million TL, motor parts, transfer parts and automotive investments  amounted minimum 20 million TL,
  • Electricity production investments which are used in the mining that are specified in the Mining Law 2nd article, in the 4b section,
  • Liquid natural gas, subterranean natural gas storing investment amounted minimum 50 million TL,
  • Investment for recycling the waste heat to electricity,
  • Investments for the energy efficiency for a current manufacturing facility,
  • Investment for production of carbon fiber or the carbon fiber related products.

5.4. Large Scaled Investment Incentives

For the large scaled investments, below mentioned incentives are given in İzmir;

Value added tax exception, customs duty exemption, 20 % investment contribution for the areas not in the organized industrial zones, 25 % investment contribution for the organized industrial zone, investment land allocation.

Subject of Investment

Minimum Fixed Investment Amount

(Million TL)

Refined oil product manufacture  

1.000

Chemical Products Manufacture  

200

Port and Port Services Investment  

200

Motor vehicles (Land route) product manufacture

 

    Main Industry  

200

    Secondary industry

50

Railway and tram locomotive and / or wagon manufacture  

50

Transit pipeline transportation services investment

Electricity Industry Investment  

Medical equipment, precision and optic equipment manufacture  

Medication Manufacture

Aero and space vehicles and / or parts manufacture  

Machinery manufacture

Investments for metal production

5.5. Strategic Investments

The minimum fixed investment amount is 50 million TL.

5.6. General Incentive System

This incentive system is valid for the investments that cannot be support and the ones that are not stated in one of the below mentioned incentive systems.