30December2024

Regulation on Remote Working Rate in R&D and Design Centers

Under Presidential Decree No. 9368, published in the Official Gazette No. 32766 on December 28, 2024, the periods that employees working in technology development zones and R&D or design centers can spend outside these zones and centers (remote working) in 2025, to qualify for income tax withholding incentives, have been determined.

The percentage of time that employees working in technology development zones and R&D or design centers can spend outside these areas has been regulated as follows, applicable to the total number of personnel and the total amount of work time eligible for incentives:

The rates for IT personnel, whose qualifications are determined by the Ministry (Ministry of Industry and Technology), are set at one hundred percent (100%) until December 31, 2025,
For other personnel, the rate is set at seventy-five percent (75%) until December 31, 2025.

You can access the relevant Official Gazette and Presidential Decree via the link (In Turkish).

Should you have any queries or need further details, please contact your customer representative.

Author Erdoğdu Onur Erol, Category Taxation Law

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