Under Presidential Decree No. 6652 of 9 January 2023, the additional income deduction available to R&D and design centres achieving at least 20% growth in certain indicators has been extended to 31 December 2028.
Under Presidential Decree No. 6652 of 9 January 2023, for R&D or design centres established under Law No. 5746 of 8 February 2008 on the Support of Research, Development and Design Activities that achieve growth of at least 20% over the previous year in any of the indicators set out below, 50% of the increase over the previous year in the R&D and innovation or design expenditure incurred in that year may be deducted, until 31 December 2028, in determining corporate income under Article 10 of Corporate Income Tax Law No. 5520 of 13 June 2006.
a) the share of R&D or design expenditure in total turnover.
b) the number of national or international patents registered.
c) the number of internationally supported projects.
ç) in R&D centres, the ratio of the number of researchers with postgraduate degrees to the total number of R&D personnel.
d) in design centres, the ratio of the number of designers with postgraduate degrees to the total number of design personnel.
e) in R&D centres, the ratio of the total number of researchers to the total number of R&D personnel.
f) in design centres, the ratio of the total number of designers to the total number of design personnel.
g) the ratio to total turnover of the turnover derived from new products resulting from R&D or design activity.