Turkey Free Zones (Serbest Bölgeler) Company Setup 2026: 100% Tax Exemptions Guide
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2026
11 Sep
Turkey's Free Zones (Serbest Bölgeler) offer foreign export, manufacturing, and tech companies an unparalleled tax shelter in 2026, featuring 100% corporate tax exemption, customs duty waivers, and free profit repatriation abroad without restrictions.
Prepared by the GARS Corporate & Investment Division, this guide outlines Law No. 3218 regulations, operating license procedures, and 49-year land lease terms.
1. Major Fiscal Incentives in Turkish Free Zones
| Incentive | 2026 Legal Framework |
|---|---|
| Corporate Tax | 100% exemption on manufacturing income generated from exported products. |
| Staff Salary Tax | 100% income tax exemption on employee wages for companies exporting 85%+ of output (slashes labor costs by 25-40%). |
| Customs & VAT | Zero customs duty, zero VAT on imported equipment, machinery, and raw supplies. |
| Profit Transfer | Unrestricted transfer of dividends, capital, and liquidation revenues abroad in USD/EUR. |
2. Operating License & Setup Workflow
- Selection of optimal zone (e.g., Istanbul Atatürk, Aegean ESBAS, or Antalya).
- Submission of comprehensive feasibility study to the Ministry of Trade.
- Execution of long-term land lease (up to 49 years) or office rental agreement.
- MERSIS registration, bank account setup, and issuance of the Operating License (Faaliyet Ruhsatı).
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