Ministry of Industry · New Incentive System · Presidential Decree No. 9903
New legislation demands
a new strategy.
Presidential Decree No. 9903 entered into force as of 30 May 2025. This Decree, which fundamentally restructures the investment incentive system, introduces a call-based application model and higher minimum thresholds. Akbaş is here to position your investment in the right programme.
Legal Basis
Decree No. 9903
Presidential Decree on State Aids to Investments
Official Gazette: 30 May 2025 · No: 32915
The Essence of the System
Decree No. 9903 restructured the investment incentive system around two strategic axes. The first axis, Turkey's Century Development Thrust, targets technology-intensive investments that support local development and carry strategic importance. The second axis, the Sectoral Incentive System, covers investments in priority and target sectors.
The General Investment Incentive of the 2012/3305 era has been abolished. The system's gateway is now more selective: minimum thresholds have been raised, the application model has become call-based, and Committee evaluation is mandatory. This structure makes preliminary analysis and strategic positioning far more critical than under the previous regime.
Akbaş steps in to determine which programme your investment qualifies for, which support elements it is entitled to, and how to prepare for the call schedule. We design the file, manage the application, and track the Committee process.
Incentive Programmes
Two axes, five programmes.
Each programme has its own minimum amount, sector criteria and support package. Positioning the investment in the right programme directly determines the size of the support received.
First Axis
Turkey's Century Development Thrust
Three programmes designed for investments that increase technology intensity, reduce regional imbalances and carry strategic value.
Technology Initiative
Programme for high-technology and medium-high-technology investments. R&D intensity and technology transfer are at the forefront.
Local Development
Region-based support package for investments that increase employment and production in developing regions and strengthen the local economy.
Strategic Leap
Large-scale investments that reduce the current account deficit, lower import dependency and hold national strategic importance.
Second Axis
Sectoral Incentive System
Two programmes for companies investing in priority and target sectors. The sector list is determined by the Ministry and may be updated.
Priority Investments
Support package for investments in priority sectors designated by the Ministry. The sector list is updated regularly.
Target Investments
Extended support package for investments in strategic target sectors exceeding specified threshold values. Committee evaluation is prominent.
Comparison with the Old System
What changed,
what does it mean?
Decree No. 9903 transformed not only the legislation but the underlying logic of investment incentive strategy. Reading these changes correctly is as important as timing the application correctly.
General Incentive Abolished
The General Investment Incentive that served as the entry point of the old system no longer exists. In the new system, every investment must meet the criteria of a specific programme.
Machinery Support Introduced
The most notable feature of the new system: cash support of up to 25% (rising to 80% under certain programmes) on machinery and equipment purchases within the scope of the TYKH.
Minimum Amounts Raised
The application threshold has been raised from TRY 1.5–3 million to TRY 7.5–251 million. Entry into the system for small-scale investments is now far more restricted.
Call-Based Applications
The continuous open-application period via E-TUYS has ended. Applications are now made according to call schedules announced by the Ministry; timing is critical.
Committee Evaluation
The Committee within the Ministry evaluates each application for content, strategic alignment and impact analysis. File quality carries decisive weight.
Higher Support Ceilings
The support ceilings of the old system have been exceeded. The machinery support upper limit within the TYKH can reach TRY 301 million; tax reduction rates have been maintained.
Frequently Asked Questions
What should you know
about the new system?
When did Presidential Decree No. 9903 enter into force?
Presidential Decree No. 9903 was published in Official Gazette No. 32915 dated 30 May 2025 and entered into force on the same date. It has fully repealed the former Decree No. 2012/3305.
Are my existing incentive certificates issued under 2012/3305 still valid?
Yes. Incentive certificates issued under 2012/3305 before 30 May 2025 remain valid, with holders' rights preserved. New applications are now evaluated under Decree No. 9903. Our services for existing certificate holders continue uninterrupted.
How does the application process work under the new system?
Decree No. 9903 replaces the conventional E-TUYS application model with a call-based process. The Ministry announces a call schedule for each programme; applications are submitted within that schedule. Evaluation is conducted by the Committee within the Ministry. Preliminary analysis and file preparation must be completed before a call is opened.
What are the minimum investment amounts in the new system?
Minimum investment amounts under Decree No. 9903 have been significantly raised compared to 2012/3305. TYKH programmes apply thresholds ranging from TRY 7.5 million to TRY 251 million. Sector-specific thresholds are set under the Sectoral Incentive System. Precise amounts vary by programme and region; they are confirmed during preliminary analysis.
What is machinery support and how does it work?
Machinery support is one of the most significant innovations Decree No. 9903 introduces over 2012/3305. Under TYKH investments, a certain percentage of the cost of machinery and equipment covered by the incentive certificate is supported in cash. This rate starts at 25% and can reach 80% under certain conditions. The support ceiling is set at TRY 301 million.
Preliminary Analysis
Which programme does your investment qualify for?
Determining the right programme among the 5 programmes of Decree No. 9903 is the first question to be answered before applying.
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Reading the new legislation correctly
is what wins.
Under the new structure introduced by Decree No. 9903, what is decisive is entering the right programme, applying at the right time, and preparing the file to Committee standards.