Technopark Accounting & R&D Incentives

A technopark accountant separates zone and non-zone income, maps personnel to approved projects, tests payroll, social-security and VAT relief independently, reconciles the ledger with zone-management reports and calculates the annual exemption and venture-capital funding obligation. Bookkeeping, payroll, project records and periodic filings must run from one controlled data set.

Under Law 4691 provisional Art. 2, income derived from qualifying software, design and R&D activity in the zone can be exempt from income or corporate tax through 31/12/2028. The payroll withholding relief under the same provision is subject, from 1 August 2025, to a forty-times gross minimum-wage cap. VAT relief does not come from Art. 9 of Law 4691; VAT Law provisional Art. 20 covers specified software supplies and services. For eligible personnel, half of the employer social-security share is supported under Law 5746 Art. 3. Each item needs a separate activity, project and personnel test.

The decision depends on primary market, where personnel and R&D activity sit, IP ownership, grant or exemption conditions, effective tax rate and compliance cost. No country or structure is assumed to be superior in advance; the comparison uses current law and the group's actual data.

Under Law 4691 additional Art. 3, a venture-capital investment requirement can arise when exempt earnings reported in the annual return exceed the threshold announced for the relevant year. The threshold and investment amount can change, so the test is made for the specific accounting period rather than from a fixed figure.

For 2026, Presidential Decision No. 10766 allows time spent outside the zone to remain within the payroll-withholding incentive up to 100% for qualifying IT personnel and 75% for other personnel. These percentages are not an automatic work-from-home entitlement; personnel classification, project records, time tracking and zone-management notifications still apply.

Neither technopark status nor membership in a group of roughly €750 million by itself creates QDMTT. First test whether the multinational group meets the EUR 750 million threshold in at least two of the four preceding accounting periods. If it is in scope, compute Turkish jurisdictional GloBE income, covered taxes, adjustments, elections, de minimis and safe harbours, and the substance-based income exclusion. A technopark exemption can affect the Turkish jurisdictional effective rate, but the top-up result comes from group data under CIT Additional Arts. 1-13 and the current Application General Communiqué; it does not arise automatically from one entity's tax rate.