On 17 October 2021, Turkey has published Presidential Decision No. 4454 in the Official Gazette in order to allow the activities carried out in the technology development zones (TDZs) and R&D and Design Centers to be carried out outside the TDZs and R&D and design centers.
Decision No. 4454 will be applied to the 50% (increased the percentage from 20%) of the total working hours subject to the time spent away entitlement income tax withholding incentive until 31 December 2022.