According to the decision published in the Official Gazette
dated January 10, 2023 and numbered 32069, in R&D or design
centers that ensure at least 20% increase compared to the previous
year in any of the determined indicators; the duration of the
regulation regarding the R&D, innovation or design expenditures
made in that year to be subject to 50% of the increase amount
compared to the previous year, has been extended until
December 31, 2028.
Indicators related to the ratio of the number of post-graduate
degree designers to the total number of design personnel in design
centers and the ratio of the total number of designers to the total
number of design personnel in design centers have been added to the
criteria for benefiting from the relevant regulation.