General Information On Free Zones
Free zones (FZ) are special sites deemed to be outside the customs area, although they are physically located within the political boundaries of the country. FZs are designed to increase the export focused investments. Legal and administrative regulations in the commercial, inancial, and economic domains applicable within the customs area are either not implemented or partially implemented in FZs.
There are a total of 21 FZs in Turkey located close to the EU and Middle Eastern markets. FZs are strategically located at points that grant easy access to international trade routes via the ports of the Mediterranean, Aegean, and Black Seas.
– Mediterranean Region: Mersin, Antalya, and Adana-Yumurtalık Free Zones
– Aegean Region: Aegean (Izmir), Denizli, and Izmir Free Zones
– Marmara Region: Istanbul Atatürk Airport, Istanbul Industry and Trade, Istanbul Thracian, Europe, Kocaeli, Tübitak-Mam Technology, Bursa, and Sakarya İpekyolu Free Zones
– Black Sea Region: Trabzon, Rize, Samsun, and Filyos Free Zones
– Southeast Anatolian Region: Gaziantep, and Mardin Free Zones
– Central Anatolian Region: Kayseri Free Zone
1. Tax Support And Incentives For Free Zones
– 100% exemption from customs duties and other assorted duties
– 100% exemption from corporate income tax for manufacturing companies
– 100% exemption from value-added tax (VAT) and special consumption tax
– 100% exemption from stamp duty for applicable documents
– 100% exemption from the real estate tax
– 100% income and corporate tax exemption for certain logistic services to be ofered in the FZs, provided that they are export-oriented
– 100% exemption from income tax on employees’ wages (for companies that export at least 85% of the FOB value of the goods they produce in the FZs)
– Goods may remain in FZs for an unlimited period
– Companies are free to transfer proits from FZs to abroad as well as to Turkey, without restrictions
– Exemption from title deed fees when acquiring and selling a property
– VAT exemption during construction, design, settlement, and approval processes
– Ready-to-use infrastructure exempted from VAT and other taxes
– Import permit for second-hand, used machinery