Decree No. 9903 · Sectoral Incentive · Programme D
Investment in a priority sector meets
a strong support package.
Programme D of the Sectoral Incentive System provides VAT exemption, customs duty waiver, corporate tax reduction and employer's SGK premium support to investments in priority sectors designated by the Ministry of Industry and Technology. Being subject to a call-based structure, it is evaluated by the Committee.
Legal Basis
Programme D
Presidential Decree No. 9903 · Sectoral Incentive System
Application Model
Scope and Eligibility Requirements
The Priority Investments programme targets investments in the priority sector list determined and regularly updated by the Ministry of Industry and Technology. The sector list is published by the Ministry at each call period; the alignment of the investment subject with this list must be verified before applying.
Unlike the Regional or Strategic Incentive schemes under the former 2012/3305 regime, this programme does not include machinery support. The support package consists of VAT exemption, customs duty waiver, corporate tax reduction and employer's SGK premium support. The scope and rates of each element are shaped by the investment sector and the Committee evaluation.
The sector determination process is critically important: the sector code (US-97 or the Ministry's current classification), the activity subject and the type of investment must fully align with the Ministry's priority list. This alignment is a prerequisite for the acceptance of the application and must be confirmed during preliminary analysis.
Support Elements
Four supports,
comprehensive protection.
Programme D simultaneously reduces investment cost across different items. Each support element comes into play at a different stage of the investment process.
VAT Exemption
No value added tax is paid on domestic or imported machinery and equipment covered by the incentive certificate. This cash advantage, which occurs at the moment of purchase, directly reduces the financing burden in the early stage of the investment.
Machinery, equipment and construction-assembly items within the incentive scope
Applies automatically to every purchase after the certificate is issued
Customs Duty Waiver
Customs duty and housing fund obligations on imported machinery and equipment are eliminated. For equipment not produced domestically or requiring advanced technology, this waiver significantly reduces import costs.
Imported machinery and equipment; Treasury-approved list applies
Full exemption from customs duty and housing fund
Corporate Tax Reduction
Reduced corporate tax is applied after the investment is completed. Reduced tax is charged on earnings until the entitled investment contribution amount is reached. The rate and contribution amount are determined on a per-investment basis by the Committee decision.
Reduced corporate tax, up to the investment contribution amount
Comes into force in the operating period after investment completion
Employer's SGK Premium Support
The employer's share of SGK premiums for personnel to be employed within the investment scope is covered by the Treasury for a specified period. The support duration and scope are shaped by the Committee decision; the employment impact of the investment is one of the decisive factors in the evaluation.
Applies to new employment positions within the investment scope
Valid for the period determined by Committee decision
Programme D does not include machinery support. For investments seeking higher support rates and investment site allocation, a comparative analysis with Target Investments (Programme E) is recommended.
Our Process
From sector analysis
to incentive certificate.
The call-based structure of Programme D makes it mandatory to fully determine sector eligibility and the call schedule before applying. If every stage is not managed meticulously, the right to a certificate is put at risk.
Sector Eligibility Analysis
The activity subject and sector code of the investment are compared against the Ministry's current priority sector list. Sector determination is carried out according to US-97 or the updated classification; in the event of non-conformity, options for changing the programme or adjusting the investment subject are evaluated. This stage cannot be skipped; an incorrect sector code results directly in the rejection of the application.
Call Schedule & Preliminary Preparation
Programme D applications are accepted during call periods determined by the Ministry. The call opening date, scope and evaluation criteria are announced in advance. Technical infrastructure, capacity and cost analyses must be completed before the call, in order to be ready for the call when it opens.
File Preparation
The investment project is structured according to the Committee's expectations: investment amount, sector contribution rationale, employment projection, machinery and equipment list, and financial feasibility form the core of the application file. An incomplete or inadequate file negatively affects the evaluation process.
Application & Committee Process
The application is made during the call period. Any additional information and document requests from the Ministry during the Committee process are managed by Akbaş; the client does not conduct any official correspondence alone. The result of the evaluation is announced by Committee decision.
Evaluation & Certificate Issuance
After Committee approval, the incentive certificate is issued. Support elements come into force once the certificate is obtained. Machinery changes during the investment process, extension requests and revision applications are also managed by Akbaş, minimising the risk of lost entitlements.
Frequently Asked Questions
Questions about
Programme D.
Where is the priority sector list published?
The priority sector list is published by the Ministry of Industry and Technology before each call period and the conditions specific to the call may change. The Ministry's official incentive portal and announcements are the primary sources. Akbaş tracks the call on behalf of its clients; when a new call is opened, sector eligibility is re-verified.
How is the sector code determined?
The sector code is determined according to the production or service subject of the investment, under the US-97 or the Ministry's current sector classification. An incorrect sector code directly triggers rejection of the application; for this reason, sector determination in preliminary analysis is the primary priority step. For investments involving multiple activity areas, the sector code of the primary activity is taken as the basis.
What is the corporate tax reduction rate?
The tax reduction rate and the investment contribution amount are determined on a per-investment basis by Committee decision, within the ceiling rates set under Decree No. 9903. The difference between the general corporate tax rate and the reduced rate continues to be applied until the investment contribution amount is reached. The exact rate becomes clear when the application is finalised.
For how many years is SGK support valid?
The duration of the employer's SGK premium support is determined on a per-investment basis by the Committee; the legislation does not prescribe a fixed number of years. The employment impact of the investment and the priority level of the sector play a role in determining this duration. The exact duration is clarified after the Committee decision, in order to correctly calculate the support amount.
When is the call opened?
Decree No. 9903 does not impose an obligation to pre-determine the call schedule; the opening date is at the Ministry's discretion. Calls may open unexpectedly; for this reason, keeping the application file ready is critically important. Akbaş tracks call openings on behalf of active clients and notifies them.
preliminary analysis
Is your investment eligible for Programme D?
Sector eligibility, minimum amount and support package calculation are evaluated together to guide you to the right programme.
Request a MeetingNext Step
Let's prepare the right file
for Programme D together.
Sector eligibility analysis, call monitoring, file preparation and the entire Committee process are managed under Akbaş coordination. Correct structuring from the outset is essential to fully benefit from the Priority Investments programme.