ARTICLE · 18 JUNE 2025

Yeni Yatirim Teşvik Sistemi

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

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Teşvik sisteminde uzun süredir beklenmekte olan değişiklik, 30 Mayıs 2025 tarihli Resmi Gazete'de yayımlanan 9903 sayılı Yatırımlarda Devlet Yardımları Hakkında Karar ile gerçekleşti.

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Teşvik sisteminde uzun süredir beklenmekte olan değişiklik, 30 Mayıs 2025 tarihli Resmi Gazete'de yayımlanan 9903 sayılı Yatırımlarda Devlet Yardımları Hakkında Karar ile gerçekleşti. Karar, 31.12.2030 tarihine kadar süreli olarak uygulamaya konulmuştur.

2012'den bu yana yürürlükte olan 3305 sayılı eski Kararın yerine uygulamaya giren bu düzenleme ile yatırım teşvik sistemi kapsamlı bir biçimde güncellendi, önemli yenilikler ve sınırlamalar getirildi. Kararın aktif olarak kullanılacak birçok programı tek düzenlemede toplaması olumludur. Eski Kararda yer alan Genel ve Bölgesel teşvik mekanizmaları kaldırılmış, dört yeni program açıklanmıştır.

Genel bir değerlendirme olarak, yeni Karar ile daha seçici bir destekleme yaklaşımının benimsendiği söylenebilir.

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