Patent Registration in Turkey 2026: TÜRKPATENT Guide

Strategic Intellectual Property and Technology Tax Advisory Report by the IP & Corporate Division at GARS Consulting

Securing a patent (Patent Tescili) through the Turkish Patent and Trademark Office (TÜRKPATENT) is the strongest tool not only for protecting industrial and software innovations, but also for reducing the annual tax burden on corporate profits by up to half.

1. Legal Framework and Registration Procedures at TÜRKPATENT in 2026

Patents are governed by the Industrial Property Code (SMK No. 6769):

• Patent Eligibility Criteria:
• Absolute Novelty (Yenilik): The invention must not have been disclosed anywhere in the world before the filing date.
• Inventive Step (Buluş Basamağı): It must not be obvious to a specialist in the same technical field.
• Industrial Applicability (Sanayiye Uygulanabilirlik): It must be capable of being manufactured and used in any agricultural, industrial, or technical sector.
• Protection Types and Legal Durations:
• Patent: Exclusive legal protection for 20 years, non-extendable.
• Utility Model (Faydalı Model): Designed for mechanical innovations that do not involve a complex inventive step; grants protection for 10 years.
• International Search and Examination Report: Filing the invention file including the description, claims (İstemler), and technical drawings, with prior-art examination conducted through global databases.

2. Major Tax Advantages of Industrial Property (Article 5/B)

Pursuant to Article 5/B added to the Corporate Tax Law:

• 50% Corporate Income Tax Exemption: 50% of net profits generated by the following activities are exempt:
• Leasing the right to exploit the patent or granting licenses (Licensing).
• Transferring ownership of the patent or assigning it for financial consideration.
• Profits generated by using the patent in the direct manufacturing process of products and selling them in the markets.
• Full VAT Exemption (KDV İstisnası): Under Article 17/4-z of the VAT Law, contracts for the transfer, licensing, or sale of patented industrial property rights are 100% exempt from Value Added Tax.
• Stamp Tax and Notary Fee Exemption: Contracts and agreements related to registered patent rights are exempt from stamp tax and official registration fees.

3. Comparison: Patented Inventions vs. Unregistered Trade Secrets

Criterion

Unregistered Trade Secrets & Know-How

TÜRKPATENT Registered Patents

Legal Protection

Weak contractual protection in case of leakage

Absolute judicial and criminal protection for 20 years

Article 5/B Tax Relief

No corporate tax exemption benefit

50% deduction of profits subject to corporate tax

VAT (KDV)

Subject to the standard VAT rate (20%)

100% full exemption from Value Added Tax

Financing & Credit Valuation

Difficult to value as a capital asset on the balance sheet

Certified intangible asset that raises company value before investors

4. Registration and Utilization Steps with GARS Consulting

• Drafting the Specification and Legal Claims File (Patent Specification): Precise technical and legal drafting that prevents competitors from circumventing the protection.
• Filing the Application and Following the TÜRKPATENT Examination: Representing the client as a licensed patent agent and following up on search reports and oppositions.
• Issuing the Official Patent Certificate: Completing the final registration procedures and receiving the certified patent document.
• Accounting Implementation of the Article 5/B Incentive: Preparing the financial report for the tax administration and isolating patent-derived profits to apply the 50% deduction with precision.

Related Strategic Guides from GARS Consulting:

• See also: Trademark Registration in Turkey 2026: Complete Guide

• See also: Technopark Company Formation in Turkey 2026: Tekno Park Tax Benefits

• See also: Holding Company Formation in Turkey: Tax Benefits Guide 2026

5. Frequently Asked Questions about Patent Registration in Turkey 2026

• GARS Consulting