Decree No. 9903 · Sectoral Incentive · Programme E
Large-scale investment in a target sector receives
the most comprehensive sectoral support.
Programme E of the Sectoral Incentive System targets large-scale projects exceeding high minimum investment thresholds in target sectors designated by the Ministry. The support package goes beyond Priority Investments; higher contribution rates, a longer SGK support duration and investment site allocation are included.
Legal Basis
Programme E
Presidential Decree No. 9903 · Sectoral Incentive System
Application Model
Scope and Eligibility Requirements
The Target Investments programme targets large-scale projects exceeding high minimum investment thresholds in target sectors designated by the Ministry. It shares the same call-based infrastructure as Programme D (Priority Investments); however, the evaluation is more comprehensive and rigorous. The Committee examines the investment's contribution to the sector, employment impact and alignment with national objectives in detail.
The minimum investment amount is set above Priority Investments; if this threshold cannot be met, Programme D should be examined. Investment site allocation is an additional support offered for large-scale projects and is not provided automatically to all Target Investment applications; it is shaped by Committee evaluation.
The concepts of target sector and priority sector are distinct from each other. Both lists are updated by the Ministry; however, the target sector list covers areas of higher strategic priority and smaller in number. For this reason, correctly conducting the sector eligibility analysis is the first critical step of the application.
Support Elements
Five support elements,
the highest sectoral package.
Programme E offers the most comprehensive support package of the Sectoral Incentive System. Higher contribution rates compared to Priority Investments, a longer SGK support duration and investment site allocation make this programme the preferred choice for large-scale investments.
VAT Exemption
No value added tax is paid on domestic or imported machinery and equipment covered by the incentive certificate. The scope of VAT exemption in Programme E is the same as Priority Investments; the difference emerges in the intensity of other supports.
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. In large-scale investments, the high value of imported equipment significantly increases the absolute value of this waiver.
Imported machinery and equipment; Treasury-approved list applies
Full exemption from customs duty and housing fund
Corporate Tax Reduction
The contribution rate under Programme E is higher than Priority Investments. Reduced corporate tax is applied until the investment contribution amount is reached. This difference significantly increases the cumulative tax advantage for large-scale investments.
Higher contribution rate than Programme D; determined by Committee decision
Comes into force in the operating period after investment completion
Employer's SGK Premium Support
The employer's SGK premium for personnel to be employed within the investment scope is covered by the Treasury for a longer period than Programme D. The high employment figures anticipated for large-scale investments make this support particularly valuable.
Applies to new employment positions within the investment scope
Longer than Programme D; determined by Committee decision
Investment Site Allocation
For large-scale Target Investment projects, land or investment sites belonging to the Treasury or other public entities may be allocated to the investor. This support reduces the cost and bureaucratic burden of the site acquisition process. Allocation is not provided automatically to all applications; it is shaped by Committee evaluation and the nature of the project.
Committee decision and the scale of the project and its contribution to the sector are decisive
Treasury and public entity immovables; value and conditions determined by the Committee
Investments that do not meet the minimum investment threshold cannot apply to Programme E. In this case, a comparative analysis with Priority Investments (Programme D) is recommended.
Our Process
From target sector
to Committee approval.
The comprehensive Committee review of Programme E makes it mandatory that preparation before the application is extremely detailed and meticulous. The investment's contribution to the sector, employment impact and alignment with national objectives are decisive factors in the evaluation.
Target Sector Eligibility Analysis
The activity subject and sector code of the investment are compared against the Ministry's current target sector list. Areas where the target sector and priority sector lists overlap are assessed separately; the correct programme selection is confirmed at this stage. Comparison with Programme D is an integral part of this stage for support package optimisation.
Investment Amount Verification
Whether the high minimum investment amount set for Programme E is met is calculated. Fixed investment items (machinery and equipment, construction, infrastructure) are itemised; if any item is missing, the investment plan is revised or a referral to Programme D is made.
File Preparation
The Programme E file is far more comprehensive than Programme D. The investment's contribution to the sector, capacity to close the national production gap, employment projection, technology transfer dimension and alignment with Türkiye's strategic objectives are structured in detail. Financial feasibility is one of the main inputs of the Committee review.
Application
The application is submitted during the call period announced by the Ministry. The application form, technical documents and supporting documentation are presented in full and in compliance with legislation. Akbaş prepares and submits the application on behalf of the client; the client does not need to be directly involved in Ministry correspondence.
Committee Review & Certificate
The Committee review is the most rigorous and time-consuming stage of Programme E. Questions and document requests from the Ministry during the review are managed by Akbaş. After Committee approval, the incentive certificate is issued; the support rates and durations included in the certificate carry legal binding force.
Frequently Asked Questions
Questions about
Programme E.
What is the difference between target sector and priority sector?
Both lists are published by the Ministry of Industry and Technology; however, the target sector list covers areas of higher strategic priority and smaller in number. A sector may appear on both lists simultaneously; in this case, the investment amount and desired support package determine which programme to apply to. Comparing sector codes against both lists is the primary step of preliminary analysis.
What is the minimum investment amount?
The minimum investment amount for Programme E is determined on a sector-specific basis under Decree No. 9903 and the relevant legislation; no fixed amount is prescribed. These amounts are significantly above the Priority Investments thresholds. Verification of the current amounts before applying is mandatory; Akbaş performs this verification as part of the preliminary analysis.
How does the Committee evaluation work?
The Committee consists of relevant departmental representatives within the Ministry. The application file is reviewed technically and economically: the investment's contribution to the sector, employment creation capacity, technology dimension, financial feasibility and alignment with national objectives are evaluated. Additional information may be requested during the review process; adviser management is critically important at this stage.
Under what conditions is investment site allocation provided?
Investment site allocation is not provided automatically to all Programme E applications. For the allocation to occur, suitable public land must be available, the investment must be in the intended sector and at scale, and the request must be approved favourably in the Committee evaluation. The allocation price and conditions are determined by Committee decision; it may be possible below market value.
Can the sector be changed after obtaining a Target Investment certificate?
An incentive certificate is issued for a specific sector code and activity subject. After the certificate is issued, a sector change is subject to Ministry approval under the revision procedure prescribed in the legislation; sector changes made without approval may result in the cancellation of the certificate. The management of such revisions is also within the scope of Akbaş services.
preliminary analysis
Is your investment eligible for Programme E?
Target sector eligibility, high minimum amount and support package comparison are evaluated together to guide you to the most appropriate programme.
Request a MeetingNext Step
Let's prepare the comprehensive file
for Programme E together.
Target sector eligibility analysis, high minimum amount verification, Committee file preparation and the entire application process are managed under Akbaş coordination. Correct structuring from the outset is essential to fully benefit from the most comprehensive incentive package.