22August2025

Drafts Regarding R&D Income Tax Incentives Have Been Prepared

With the amendment made on July 20, 2025 to Law No. 5746 on the Support of Research, Development and Design Activities and Law No. 4691 on Technology Development Zones, the amounts to be deducted from wages within the scope of the income tax withholding incentive, as well as the stamp tax exemption amount, have been limited to "forty times the gross minimum wage."

You may access our publication on the subject here.

This time, the Revenue Administration has prepared the following drafts, including examples, in order to clarify the implementation of the said amendments:

Draft Communiqué on the Amendment to the "General Communiqué on the Support of Research, Development and Design Activities under Law No. 5746 (Serial No:4)" (Draft Serial No:10), regarding the explanations of the amendments made by Article 19 of Law No. 7555 dated July 20, 2025 on the Amendment of the Law on the Protection of the Value of Turkish Currency and Certain Laws and Decree Law No. 635, to paragraph two of Article 3 of Law No. 5746 dated February 28, 2008 on the Support of Research, Development and Design Activities.
"Draft General Communiqué on Income Tax Serial No. 331", regarding the explanations of the amendments made by Law No. 7555 dated 20.07.2025 on the Amendment of the Law on the Protection of the Value of Turkish Currency and Certain Laws and Decree Law No. 635, to paragraph three of the Provisional Article 2 of Law No. 4691 dated June 26, 2001 on Technology Development Zones and Provisional Article 1 of Law No. 6550 dated July 3, 2014 on the Support of Research Infrastructures.

The said drafts have not yet entered into force officially, and the work is ongoing before the Revenue Administration to prepare them for publication.

You may access the relevant drafts from the links below.

Draft General Communiqué on Income Tax Serial No. 331 (In Turkish)

Draft Communiqué on the Amendment to the General Communiqué on the Support of Research, Development and Design Activities under Law No. 5746 Serial No 4 Draft Serial No:10 (In Turkish)

Should you have any queries or need further details, please contact your customer representative.

Author Ümit Kır, Category Taxation Law

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