{"id":364,"date":"2026-01-05T16:32:37","date_gmt":"2026-01-05T16:32:37","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=364"},"modified":"2026-01-06T16:34:45","modified_gmt":"2026-01-06T16:34:45","slug":"the-conditions-for-investment-in-the-reduced-rd-tax-credit-and-technology-development-zones-have-been-amended","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/the-conditions-for-investment-in-the-reduced-rd-tax-credit-and-technology-development-zones-have-been-amended\/","title":{"rendered":"Changes Have Been Made to the R&amp;D Discount and the Investment Condition for Gains in Technology Development Zones"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Circular 2026 \u2013 011<br><br><br><strong>Changes Have Been Made to the R&amp;D Discount and the Investment Condition for Gains in Technology Development Zones<\/strong><br><br><br>Presidential Decree No. 10803, published in the Official Gazette dated December 31, 2025, numbered 33124 (Repeated 5th), adjusted the limit for the deduction amount utilized from the annual tax return within the scope of Article 3, paragraph 14 of Law No. 5746 on the Support of Research, Development, and Design Activities; and the limit for the exemption amount of earnings utilized from the annual tax return within the scope of Article 3 of the Law on Technology Development Zones No. 4691; from 2,000,000 TL\u00a0<strong>5,000,000 TL<\/strong>\u00a0removed.\u00a0<br><br>As is known; According to Law No. 7263, published and entered into force in the Official Gazette dated February 3, 2021, and Presidential Decree No. 7953; Corporate taxpayers benefiting from the R&amp;D Discount within the scope of Law No. 5746 on the Support of Research, Development and Design Activities, and whose deductible amounts exceed 2,000,000 TL, are required to allocate funds at a rate of %3 of the said R&amp;D discount. Additionally, for income and corporate taxpayers benefiting from the exemption within the scope of Law No. 4691 on Technology Development Zones, whose earnings exceed 2,000,000 TL, there is an obligation to allocate funds at a rate of %3 of their earnings.<br><br>In both cases, the %3% portion will be transferred to a temporary account in passive, with the obligation to transfer capped at 100,000,000 Turkish Lira annually. This amount must be invested by the end of the year in which the temporary account is created, by purchasing shares in venture capital investment funds established to invest in entrepreneurs based in Turkey, or by contributing as capital to entrepreneurs operating in venture capital investment companies or incubators within the scope of Law No. 4691.<br><br>With Presidential Decision No. 10803, the lower limit taken as a basis for setting aside funds in terms of deduction and exemption amounts availed through the annual declaration has been raised from 2,000,000 TL.\u00a0<strong>5,000,000 TL<\/strong>\u00a0it has been removed. The fund allocation ratio (%3) and the upper limit of the amount to be transferred on an annual basis (TL 100,000,000) have not changed.<br><br>The decision's effective date has been set as 1\/1\/2026, and you can access the decision at the following link.<br><br><a href=\"https:\/\/link.setrowid.com\/system\/gopage.php?m=471&amp;l=20107385&amp;id=20559ca465fbb40406ebd9d8e6a6a5a815f7c7cc7150806322&amp;g=6fffbd8cb1248ca5d0cc\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-9.pdf<\/a><br><br>Sincerely<\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img decoding=\"async\" src=\"https:\/\/resize.yandex.net\/mailservice?url=https%3A%2F%2Fstock.setrow.com%2Fphoto%2F471%2Fimages%2F12345.png&amp;proxy=yes&amp;key=429dc57e4c363fde5038298d07640ce6\" alt=\"Please view the images\" style=\"aspect-ratio:3.161290322580645;width:2265px;height:auto\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler\u00a02026 &#8211; 011 Ar-Ge \u0130ndiriminde ve Teknoloji Geli\u015ftirme B\u00f6lgeleri Kazan\u00e7lar\u0131na \u0130li\u015fkin Yat\u0131r\u0131m Yapma \u015eart\u0131nda De\u011fi\u015fiklik Yap\u0131lm\u0131\u015ft\u0131r 31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer)\u00a0\u00a0say\u0131l\u0131 \u00a0Resm\u00ee Gazete\u2019de yay\u0131mlanan 10803 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun\u2019un 3\u2019\u00fcnc\u00fc maddesinin 14\u2019\u00fcnc\u00fc f\u0131kras\u0131nda yer alan, y\u0131ll\u0131k beyanname \u00fczerinden yararlan\u0131lan indirim tutar\u0131na y\u00f6nelik had [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":365,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-364","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ar-Ge \u0130ndiriminde ve Teknoloji Geli\u015ftirme B\u00f6lgeleri Kazan\u00e7lar\u0131na \u0130li\u015fkin Yat\u0131r\u0131m Yapma \u015eart\u0131nda De\u011fi\u015fiklik Yap\u0131lm\u0131\u015ft\u0131r - Moore T\u00fcrkiye<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.com.tr\/en\/the-conditions-for-investment-in-the-reduced-rd-tax-credit-and-technology-development-zones-have-been-amended\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ar-Ge \u0130ndiriminde ve Teknoloji Geli\u015ftirme B\u00f6lgeleri Kazan\u00e7lar\u0131na \u0130li\u015fkin Yat\u0131r\u0131m Yapma \u015eart\u0131nda De\u011fi\u015fiklik Yap\u0131lm\u0131\u015ft\u0131r - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler\u00a02026 &#8211; 011 Ar-Ge \u0130ndiriminde ve Teknoloji Geli\u015ftirme B\u00f6lgeleri Kazan\u00e7lar\u0131na \u0130li\u015fkin Yat\u0131r\u0131m Yapma \u015eart\u0131nda De\u011fi\u015fiklik Yap\u0131lm\u0131\u015ft\u0131r 31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer)\u00a0\u00a0say\u0131l\u0131 \u00a0Resm\u00ee Gazete\u2019de yay\u0131mlanan 10803 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun\u2019un 3\u2019\u00fcnc\u00fc maddesinin 14\u2019\u00fcnc\u00fc f\u0131kras\u0131nda yer alan, y\u0131ll\u0131k beyanname \u00fczerinden yararlan\u0131lan indirim tutar\u0131na y\u00f6nelik had [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.com.tr\/en\/the-conditions-for-investment-in-the-reduced-rd-tax-credit-and-technology-development-zones-have-been-amended\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore T\u00fcrkiye\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-05T16:32:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-06T16:34:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/2026\/01\/ar-ge-indiriminde-ve-teknoloji-gelistirme-bolgeleri-kazanclarina-iliskin-yatirim-yapma-sartinda-degisiklik-yapilmistir.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1176\" \/>\n\t<meta property=\"og:image:height\" content=\"372\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Moore T\u00fcrkiye\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Moore T\u00fcrkiye\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/ar-ge-indiriminde-ve-teknoloji-gelistirme-bolgeleri-kazanclarina-iliskin-yatirim-yapma-sartinda-degisiklik-yapilmistir\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/ar-ge-indiriminde-ve-teknoloji-gelistirme-bolgeleri-kazanclarina-iliskin-yatirim-yapma-sartinda-degisiklik-yapilmistir\\\/\"},\"author\":{\"name\":\"Moore T\u00fcrkiye\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\"},\"headline\":\"Ar-Ge \u0130ndiriminde ve Teknoloji Geli\u015ftirme B\u00f6lgeleri Kazan\u00e7lar\u0131na \u0130li\u015fkin Yat\u0131r\u0131m Yapma \u015eart\u0131nda De\u011fi\u015fiklik Yap\u0131lm\u0131\u015ft\u0131r\",\"datePublished\":\"2026-01-05T16:32:37+00:00\",\"dateModified\":\"2026-01-06T16:34:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/ar-ge-indiriminde-ve-teknoloji-gelistirme-bolgeleri-kazanclarina-iliskin-yatirim-yapma-sartinda-degisiklik-yapilmistir\\\/\"},\"wordCount\":467,\"image\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/ar-ge-indiriminde-ve-teknoloji-gelistirme-bolgeleri-kazanclarina-iliskin-yatirim-yapma-sartinda-degisiklik-yapilmistir\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore.com.tr\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/01\\\/ar-ge-indiriminde-ve-teknoloji-gelistirme-bolgeleri-kazanclarina-iliskin-yatirim-yapma-sartinda-degisiklik-yapilmistir.png\",\"articleSection\":[\"Sirk\u00fcler\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/ar-ge-indiriminde-ve-teknoloji-gelistirme-bolgeleri-kazanclarina-iliskin-yatirim-yapma-sartinda-degisiklik-yapilmistir\\\/\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/ar-ge-indiriminde-ve-teknoloji-gelistirme-bolgeleri-kazanclarina-iliskin-yatirim-yapma-sartinda-degisiklik-yapilmistir\\\/\",\"name\":\"Ar-Ge \u0130ndiriminde ve Teknoloji Geli\u015ftirme B\u00f6lgeleri Kazan\u00e7lar\u0131na \u0130li\u015fkin Yat\u0131r\u0131m Yapma \u015eart\u0131nda De\u011fi\u015fiklik Yap\u0131lm\u0131\u015ft\u0131r - 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