Decision Support Tool · 30 seconds
Turkey Technopark Tax and Payroll Advantage Calculator — 2026 Estimate
Annual tax and payroll advantage estimate for qualifying project profit. 2026 statutory parameters are used; the tool does not automatically calculate a YMM conclusion or Pillar Two amount.
What is a Technopark, and what does this tool compute?
A Technology Development Zone (Technopark) grants three core incentives to R&D and design activity. This tool estimates the annual cash impact of those three items side by side against a no-Technopark scenario:
- Corporate tax exemption — R&D income in the zone is exempt from CT (exemption runs to 31/12/2028).
- SGK employer-share support — Law 5746; half the employer share is funded by the Treasury (capped by the monthly PEK ceiling).
- Income-tax withholding relief — R&D staff wage withholding is waived (after the minimum-wage exemption is deducted from tax).
3 critical checks: the 3% investment obligation (TRY 5 million or more of qualifying profit), period-specific YMM attestation thresholds and the 40× wage cap. The tool produces amounts only where the inputs support them.
Detail notes
Parameter provenance — official sources (2026)
- Income tax tariff (employment): Income Tax General Communiqué No. 332, Official Gazette 31.12.2025/33124 (5th repeated) — 25.49% revaluation
- SGK employer support: Law 5746 Art. 3; Law 7566 Art. 23-24, OG 19.12.2025/33112
- 3% investment / TRY 5M threshold / TRY 100M annual transfer cap: CBK 10803, OG 31.12.2025/33124
- YMM attestation: Communiqué No. 49, OG 30.12.2025/33123 — thresholds are updated by period
- 40× wage cap: Law 7555 · Pillar Two QDMTT: Law 7524, OG 02.08.2024/32620
- 15% dividend withholding: CBK 9286, OG 22.12.2024/32760
Last regulatory review: 2026-09-11. The estimate assumes all entered revenue belongs to a qualifying project and the conditions for the general social-security discount are met.