This translation is provided for information only. The Turkish text is legally binding.
For the project termSpace allocated at TEKMER
80% – 95%Income tax incentive for R&D staff
50%Employer social security premium support
100%Deduction of R&D expenditure
1What is a TEKMER?
A Technology Development Center (TEKMER) is a facility granted the right to use the TEKMER name by KOSGEB (Small and Medium Enterprises Development Organization of Türkiye). It serves entrepreneurs and companies that have a technology- and innovation-focused business idea or project involving R&D and/or product, process or service innovation.
A TEKMER supports entrepreneurs and companies in three stages:
Pre-incubation
Training, consulting, mentoring, project idea validation and business development for entrepreneurs who have not yet founded a company.
Incubation
Technical consulting, mentoring, coaching, access to investors and networks, workspace, shared machinery and software, and accelerator programs.
Post-incubation
Market and growth strategy, fundraising and access to networks; graduate companies share their experience with new entrepreneurs.
Legal basis
- Law No. 3624 on KOSGEB and the KOSGEB Regulation on Support Programs issued under it (Official Gazette, June 15, 2010, No. 27612).
- The KOSGEB İŞGEM/TEKMER Support Program and its Implementation Principles (in force since March 1, 2020).
- Presidential Decree No. 58 (Official Gazette, April 8, 2020): assigns KOSGEB the duty of establishing technology centers and business development centers for the growth of companies and entrepreneurs, and of supporting their establishment.
2Who can apply?
Entrepreneurs (individuals who have not yet founded a company) and companies with a technology- and innovation-focused business idea or project can apply to a TEKMER. Space at a TEKMER can also be allocated to holders of R&D and innovation projects that have qualified for KOSGEB support.
TEKMER themes
Under the Implementation Principles, a TEKMER works in one or more related themes:
Energy
Renewable energy
Aviation
Defense
Pharmaceuticals
Medical devices
Medical
Biotechnology
Nanotechnology
Genetics
Robotics
Machinery
Electrical
Electronics
Chemistry
Information and communication technologies
Software
Digitalization
Artificial intelligence
What matters is that the project involves R&D or innovation. The list is open-ended and includes "similar fields".
3Space allocation and basic rules
The length of stay depends on the project
An entrepreneur or company is allocated space at TEKMER for the duration of its R&D or innovation business idea or project.
The Executive Committee decides on admission
Strategic decisions such as the admission and graduation of entrepreneurs and companies are made by the TEKMER Executive Committee, which has at least three members. The relevant KOSGEB director is an ex officio member of the committee, and the committee meets at least twice a year.
Anchor companies
There is no time limit for anchor companies, which are given space to contribute to the entrepreneurs at TEKMER. However, the space allocated to them may not exceed 30% of the total workspace area.
Occupancy and facilities
The workspace occupancy rate must be at least 50% by the end of the second year of the program. A TEKMER must have at least 1,000 m² of indoor space (the board may grant an exception if the theme requires it) and, as a rule, must not be located within the boundaries of a Technology Development Zone.
Applications to Alanya TEKMER are accepted online only. Your application goes through a preliminary review and a business idea evaluation before it is submitted to the Executive Committee. Go to the application form
4Tax and social security incentives Law No. 5746
Law No. 5746 on Supporting Research, Development and Design Activities grants the following support to technology center companies located at a TEKMER:
| Incentive | Scope |
|---|
| R&D deduction |
All R&D and innovation expenditures are deducted when calculating corporate income or business income. If income is insufficient, the amount that cannot be deducted is carried forward to the following years. |
| Income tax withholding incentive |
Of the income tax on the wages paid to R&D and support staff for this work, 95% for holders of a doctorate, 90% for holders of a master's degree and 80% for others is waived through the withholding tax return. Graduates of programs supported by the Law (mathematics, physics, chemistry, biology and other programs set by the Ministry) benefit from the next higher rate. |
| Social security premium support |
Half of the employer share of the social security premium calculated on the wages of R&D and support staff is paid by the Treasury. |
| Stamp duty exemption |
Documents issued in connection with R&D and innovation activities, and documents relating to wage payments to this staff, are exempt from stamp duty. |
Conditions to know
- The full-time equivalent number of support staff benefiting from the incentive may not exceed 10% of the total full-time equivalent number of R&D staff. If it does, the incentive is applied starting with the support staff member with the lowest gross wage.
- The incentive is calculated on the basis of the share of working time that the staff member spends on R&D. Working hours over 45 per week and overtime pay do not qualify.
- Public sector employees cannot benefit from these incentives.
- The employer social security premium support and the stamp duty exemption require a certificate issued by the TEKMER management. The social security support applies from the start of the month following the date the certificate is issued.
- R&D expenditures must be recorded in the accounts separately from other expenditures.
To request a TEKMER certificate, contact Alanya TEKMER. We recommend confirming the incentive with your certified public accountant before applying it. Contact
5KOSGEB İŞGEM/TEKMER Support Program
This program is KOSGEB support given to the operating organization that runs the TEKMER for setting up and operating it. No payment is made directly to the entrepreneurs at TEKMER. Entrepreneurs benefit from the training, consulting, shared spaces and accelerator programs that the program funds.
Program term5 years
Support rate75%
Monitoring4-month periods
Support limits in the program document (2020)
| Support item | Upper limit |
|---|
| Furniture and equipment | TRY 300,000 (non-repayable) |
|---|
| Machinery, equipment and software for shared use | TRY 500,000 non-repayable + TRY 1,000,000 repayable |
|---|
| Personnel costs | TRY 1,000,000 (at most TRY 200,000 per year) |
|---|
| Training, consulting, events and promotion | TRY 1,000,000 (non-repayable) |
|---|
KOSGEB may update these limits from time to time. For current amounts, KOSGEB announcements apply.
6How a TEKMER differs from a technopark
| TEKMER | Technopark (Technology Development Zone) |
|---|
| Legal basis | Law No. 3624 on KOSGEB, İŞGEM/TEKMER Support Program | Law No. 4691 on Technology Development Zones |
|---|
| Responsible authority | KOSGEB (right to use the TEKMER name) | Ministry of Industry and Technology; the zone is run by a management company |
|---|
| Length of stay | For the duration of the R&D or innovation project | For incubation companies, up to 36 months depending on the project term |
|---|
| Location | As a rule, outside Technology Development Zones | Within the declared zone boundaries |
|---|
| Incentives | R&D incentives under Law No. 5746 | Zone incentives under Law No. 4691 |
|---|
Law No. 7263 (2021) updated the provisions of Laws No. 4691 and 5746 on incubation centers, incubation entrepreneurs and venture capital support.
7Key terms
- R&D
- Creative work carried out on a systematic basis to increase the stock of knowledge and to use it to design new processes, systems and applications, focused on a scientific and technological uncertainty.
- Innovation
- The processes and outcomes built on the idea of a new product, service, method or business model that responds to social and economic needs and can be offered to existing markets or create a new market.
- Entrepreneur
- An individual who wants to start their own business based on a business idea.
- R&D staff
- Researchers and technicians directly engaged in R&D activities.
- Support staff
- Managers, technical staff, laboratory staff, secretaries, workers and similar personnel who take part in or are directly related to R&D and innovation activities.
- Anchor company
- A company allocated space to contribute to the entrepreneurs and companies at TEKMER, for which the usual TEKMER admission conditions do not apply.
- Operating organization
- The legal entity set up to benefit from the KOSGEB support program and that runs the TEKMER.
- Accelerator program
- A program that includes mentoring, access to finance, specialized training and shared workspaces to help entrepreneurs and companies grow quickly.
This guide is an informational summary compiled from the official documents below and is not legal advice. The documents themselves and the current regulations of the relevant institutions are binding. This translation is provided for information only. The Turkish text is legally binding.