Technopark (technology development zone) employees could also be obliged to submit an Annual Income Tax Declaration if certain conditions are met, according to Temporary Article 2 of Law No. 4691.

Provisional Article 2 of Law No. 4691 states the following provision: "Until 31/12/2028, income tax calculated after applying the minimum subsistence discount on the wages of R&D, design and support personnel working in the region related to their duties; would be canceled by deducting from the tax accrued on the monthly withholding declaration to be submitted."

Taxpayers / individuals who have annual income tax return obligations due from their wage incomes or other non-wage incomes / personal investments in 2023 (including R&D and technology development zone employees) can submit their annual income tax returns by using the Pre-filled Tax Return System of the Revenue Administration.

The employees can reach Pre-filled Tax Return System via their personal e-Government account passwords. You can also check the detailed info of the Revenue Administration Pre-Filled Tax Return System on the below link:

Pre-Filled Tax Return System (In Turkish)

With the Presidential Decision published in the Official Gazette dated February 3, 2024 and numbered 32449, the period of the social security premium incentive numbered 6111, which is included in the temporary article 10 of the Unemployment Insurance Law No. 4447, is extended until December 31, 2025.

For each insurant employee to be recruited in order to apply the relevant incentive, it is essential that;

The 2024 minimum wage support has come into force with the Law No: 7417 published on the Official Gazette dated 03 February 2024 and numbered 32449.

Based on that, in case that all conditions are met, the minimum wage support will be automatically deducted from the social security premium payments on the upcoming periods by the Social Security Institution without any application.