# Can I claim Ar-Ge Giderleri (Research and Development Expenses) as a business expense in Turkey?

**Yes, fully claimable.** Yes, and exceptionally well. Turkey's R&D incentive regime allows a 100% deduction of qualifying R&D expenses from taxable income plus an additional 50% bonus deduction under Law No. 5746, giving an effective 150% deduction for qualifying spend. Companies in Technology Development Zones (Teknoloji Gelistirme Bolgeleri) additionally benefit from full Kurumlar Vergisi exemption on software/R&D income.

Typical amount: A company with TRY 1,000,000 qualifying R&D salary costs: standard deduction TRY 1,000,000 + bonus deduction TRY 500,000 = TRY 1,500,000 total KV base reduction, saving TRY 375,000 in Kurumlar Vergisi (25% × TRY 1,500,000).

## What GIB (Gelir Idaresi Baskanligi) says

Araştırma ve Geliştirme Faaliyetlerinin Desteklenmesi Hakkında Kanun No. 5746 (R&D Support Law). Gelir Vergisi Kanunu Article 40 (standard deductibility). Technology Development Zone Law No. 4691 (full tax exemptions for Teknoparklar).

## When you can claim

- Qualifying R&D staff salaries in a dedicated R&D centre: 80% of qualifying R&D employees' income tax is refunded as an incentive (effectively the company's cost of employing R&D engineers is significantly subsidised)
- Materials, supplies, and consumables used in R&D projects: 100% deductible as Ar-Ge gideri
- Third-party contract R&D costs (commissioned research from universities or certified R&D centres)
- Depreciation on assets used exclusively for R&D activities
- Software income generated by companies resident in a Technology Development Zone: entirely exempt from Kurumlar Vergisi
- Patent registration and IP protection costs related to R&D outputs

## When you cannot claim

- General product improvement or routine testing: must be genuinely novel research with technological uncertainty
- R&D outside a certified centre for the bonus 50% deduction: you still get standard deductibility but not the super-deduction
- Marketing or commercial activities bundled with R&D without clear separation

## Good to know

**Pro tip:** Turkey's R&D incentives are among the most generous in the OECD. If you are a technology company, establishing your operations within a licensed Teknoloji Gelistirme Bolgesi (Technopark, e.g., ITU Technopark, ODTU Teknokent, Gebze TUBITAK Technology Park) can completely eliminate Kurumlar Vergisi on your software income and dramatically reduce Gelir Vergisi costs for R&D employees. The application process requires a project proposal and approval from TUBITAK or the relevant university.

Source: https://www.tubitak.gov.tr/tr/hizmetler/arge-destekleri

## Related expenses

- [Personel Ucretleri (Staff Salaries and Employer Costs)](https://accounts-os.com/tr/expenses/staff-salaries-tr)
- [Ekipman ve Bilgisayar Giderleri (Equipment and Computer Expenses)](https://accounts-os.com/tr/expenses/equipment-computers-tr)
- [Mesleki Hizmet Giderleri (Professional Fees: Accountants, Lawyers)](https://accounts-os.com/tr/expenses/professional-fees-tr)