What Is Türkiye’s Project-Based Incentive System (Super Incentive)? 2026 Guide

The project-based incentive system is Türkiye’s most comprehensive government support scheme for large investments of strategic importance. Set by Presidential Decision, it gives each project its own package, which can include tax exemptions, energy grants, a public purchase guarantee and support for qualified staff. Known locally as the “Super Incentive”, it goes well beyond the classic regional incentives. For investors in automotive, petrochemicals and advanced technology in particular, it works as a decisive financial lever in global competition.

Why the system matters for Türkiye’s industrial heartland

Mature industrial basins such as Kocaeli, home to Gebze, Dilovası, Çayırova and İzmit, are the manufacturing heart of Türkiye. Yet full industrial land and rising operating costs make low value-added investment hard to sustain there. This is exactly where the project-based incentive system comes in: it is the key tool for financing the shift to high technology.

With this system, a battery plant, petrochemical facility or advanced materials centre can be relieved of billions of lira in tax. The aim is to raise not only production capacity but also the company’s technological capability, for the long term. Companies in the Dilovası and Gebze Organised Industrial Zones (OIZs) receive priority in Ministry assessments.

How does the system work?

The project-based incentive system works differently from a standard incentive certificate. Here the state treats the investor as a project partner. The goal is to produce in Türkiye the goods that secure supply, remove technological bottlenecks and carry high export potential.

The support for each project is not fixed in advance by legislation. A separate Presidential Decision sets it according to the nature of the investment, its technology level and its strategic priorities. This flexibility is what makes the system both the most powerful and the most demanding incentive scheme.

Application criteria

To qualify, an investment must meet the minimum conditions set by the Republic of Türkiye Ministry of Industry and Technology. As of 2026, the Ministry prioritises these criteria:

• Investment amount: a large-scale fixed investment commitment (the minimum varies by project; the current Presidential Decision applies)
• Technology focus: bringing critical technologies into the country, or significantly raising existing technological capability
• Integration impact: a clear potential to cut import dependence across raw materials and semi-finished goods
• Quality of employment: the capacity to create qualified, high value-added jobs

Support available under the project-based incentive system

The support under the project-based incentive system covers a far wider range than standard incentives:

• Tax support: customs duty exemption, VAT exemption and corporate tax reduction (the rate is set by a project-specific Presidential Decision)
• Employment support: employer social security premium support for up to 10 years, plus qualified staff salary support
• Energy support: a set share of electricity and natural gas costs during operation, paid as a grant
• Financial support: interest or profit share support, and access to favourable financing
• Investment site: allocation of Treasury-owned land or, under certain conditions, transfer free of charge
• Purchase guarantee: lower market risk through a purchase guarantee from public institutions

Which support you receive, and how much, depends directly on the quality of the application file and how well the negotiation with the Ministry is run.

Project-based incentives vs the strategic investment incentive

Investors often mix up these two systems. The table below sets out the key differences:

Managing the process in Ankara: why it matters

Applications go to the General Directorate of Incentive Implementation and Foreign Investment at the Ministry of Industry and Technology. Unlike a standard incentive certificate, the process is never approved automatically; it involves an extensive feasibility review and a technical negotiation stage. Defending the file technically at the Ministry, clearing bureaucratic hurdles early and securing the final Presidential Decision all call for disciplined process management.

For a first look at how the process works, the Ministry of Industry and Technology’s official incentives page is a reliable reference. What really matters, though, is structuring the file correctly and managing it effectively with the Ministry.

What investors must check before applying

The project-based incentive system is not a declaration of intent; it is a system of legal commitments. If the investment amount, headcount and production capacity targets in the application are not met, the support you have used is clawed back with statutory interest. That means:

• Feasibility reports must be realistic and defensible.
• The investment timetable (Termin Planı) must reflect market conditions and supply chains.
• Technological capability must be documented with reports from the Scientific and Technological Research Council of Türkiye (TÜBİTAK) or universities.
• The company’s track record and financial statements weigh heavily in the Ministry’s assessment.

As the European Green Deal and Industry 4.0 transformation gather pace in 2026 and beyond, few companies in Türkiye can fund change on this scale from their own equity. The project-based incentive system is the most comprehensive resource the state offers to finance it.

If you want professional support at every step, from pre-feasibility to Ministry negotiations, take a look at our Investment Incentive Consulting service.