TURKSTAT published Indirect R&D Incentives for 2025

Turkish Statistical Institute (TUIK) published the 2025 Indirect R&D Incentives. Accordingly; Indirect R&D incentive was 169 billion 33 million TL.

While the total tax incentive for R&D activities was 105 billion 977 million TL in 2024, it increased by 59.5% in 2025 and reached 169 billion 33 million TL.

Enterprises benefiting from indirect R&D incentives benefited from income tax withholding incentive support of 86 billion 105 million TL. This tax support was followed by corporate tax of 81 billion 63 million TL, income tax of 1 billion 725 million TL and value added tax (VAT) support of 141 million TL, respectively.

While 50.9% of indirect R&D incentives consisted of income tax withholding incentives, 49.1% consisted of corporate tax, income tax and VAT incentives.

THE NUMBER OF ENTERPRISES BENEFICIARY FROM TAX INCENTIVES FOR R&D ACTIVITIES IS 11 835

The number of enterprises benefiting from R&D tax incentives reached 11 835 in 2025. When the enterprises that submitted declarations to benefit from the incentives were examined according to their main activities, it was seen that 6,098 of the enterprises were operating in the field of information and communication, 2,421 were in the manufacturing industry and 1,627 were in the field of professional, scientific and technical activities.

INFORMATION AND COMMUNICATION SECTOR RANKS FIRST IN INCENTIVE AMOUNTS USED

Within the scope of Law No. 4691, the income and corporate tax R&D incentive amount was 43 billion 227 million TL. It was observed that 71.2% of the incentive amount in question belonged to enterprises operating in the information and communication, 14.5% in manufacturing and 5.9% in professional, scientific and technical activities sectors.

Within the scope of Law No. 5746, the income and corporate tax R&D incentive amount was 39 billion 561 million TL. It was observed that 72.9% of the incentive amount in question belonged to enterprises operating in the manufacturing, 14.7% in the information and communication and 4.1% in the finance and insurance sectors.

3 OUT OF 4 ENTERPRISES BENEFICIARY FROM INCOME AND CORPORATE TAX SUPPORT ARE LOCATED IN TGB

Of the total 7 087 enterprises that benefited from the R&D support provided within the scope of income and corporate taxes in 2025, 5 321 of them benefited from support within the scope of the Technology Development Zones Law (TGB) No. 4691, and 1,766 of them benefited from the support within the scope of the Law on Supporting Research, Development and Design Activities No. 5746. Accordingly, 75.1% of the beneficiary enterprises benefited from income and corporate tax R&D support under Law No. 4691, and 24.9% under Law No. 5746.

When the distribution of enterprises according to their fields of economic activity was examined, it was seen that 82.1% of the enterprises operating in the manufacturing sector benefited from Law No. 5746 and 17.9% benefited from Law No. 4691. 84.1% of the enterprises in the information and communication sector and 81.1% of the enterprises in the professional, scientific and technical activities sector benefited from income and corporate tax support within the scope of Law No. 4691. The rates of enterprises benefiting from incentives within the scope of Law No. 5746 in the same sectors were 15.9% and 18.9%, respectively.

INCOME TAX WITHHOLDING INCENTIVE WAS 86 BILLION 105 MILLION TL

In 2025, enterprises benefited from 86 billion 105 million TL income tax withholding incentives. Within the scope of Law No. 5746, 3 088 enterprises benefited from income tax withholding incentives of 37 billion 290 million TL. Within the scope of Law No. 4691, 8 244 enterprises benefited from income tax withholding incentives of 48 billion 815 million TL.

SMALL AND MEDIUM-SIZED ENTERPRISES BENEFITED FROM 38.2% OF INDIRECT R&D INCENTIVES

When the enterprises benefiting from indirect R&D incentives were considered by size groups, it was seen that 89.5% of the 11 thousand 835 enterprises were small and medium-sized enterprises (SMEs). While the share of large-scale enterprises benefiting from R&D incentives in terms of the number of enterprises was 10.5%, these enterprises benefited from 61.8% of indirect R&D incentives.

The rate of SMEs benefiting from indirect R&D incentives was 38.2%. When examined by size groups, it was observed that 61.1% of the 64 billion 596 million TL indirect R&D incentive amount provided to SMEs was provided to medium-scale, 32.1% to small-scale and 6.8% to micro-scale enterprises.