Turkey set new rules for the deduction of research and
development, innovation and design expenditures with the
Supplementary Decision of the Presidential Decree numbered 6652 and
dated January 9, 2023 (“Decree”) published in the
Official Gazette numbered 32069 and dated January 10, 2023, the
deduction of Research and Development (“R&D”),
innovation, and design expenditures in determining the income of
R&D or design centers was regulated to be effective as of
January 10, 2023.
With the Decree, the Decree of the Council of Ministers dated
August 1, 2016, and numbered 2016/9092 on the deduction of R&D,
innovation, and design expenditures in determining the income has
been repealed and additional indicators to be considered for
deduction have been stipulated in addition to the indicators
stipulated under the previous legislation.
