The General Communiqués (Communiqué Nos. 7 and 8) regarding research and development (R&D) incentives were published on 8th March 2017 in the Official Gazette. The Communiqués Nos. 7 and 8 amend General Communiqué Nos. 4 and 6 on Law No. 5746 on R&D Incentives. Communiqué No. 7 increases the scope of the R&D deduction and income tax exemption. In accordance with Communiqué No. 7, travel and accommodation expenses, and daily allowances for R&D and designing activities carried on outside R&D or designing centers are enclosed by the R&D deduction and income tax exemption. In other words, Communiqué No. 8 enhances the scope of the R&D deduction. Under Communiqué No. 8, postal and delivery services, office supplies and stationery expenses, and legal and scientific counselling expenses relating to R&D and designing activities are covered by the R&D deduction. The Communiqués entered into force on the similar date of their publication. Communiqué No. 8 is effective retroactively from 1 March 2016.
Turkey: Tax amendments gazetted
Related Posts
Turkey: Revenue Administration publishes guidance on foreign income exemption
Turkey’s Revenue Administration published a guidance on 7 September 2026 outlining a 20-year income tax exemption for
Read More
Turkey expands tax exemptions to other banks
Turkey has expanded the scope of tax, duty, and fee exemptions applicable to foreign exchange-earning activities by
Read More
Turkey raises withholding tax on money market funds
Turkey’s Revenue Administration has announced that Presidential Decision No. 11734, published in the Official Gazette
Read More
Turkey: Revenue Administration updates tax penalty reduction guide
Turkey’s Revenue Administration has updated and published the Guide on the Tax Penalty Reduction Application,
Read More
Turkey introduces nuclear energy tax exemptions, establishes vehicle excise floors
Turkey has enacted Law No. 7590, introducing several tax measures, including reforms to the special consumption tax
Read More
Turkey updates import inspection list for selected products under Agriculture, forestry controls
Turkey has revised the product list covered by the Communiqué on Import Inspections of Products Subject to the Control
Read More