25December2025

Regulation on Remote Working Ratios in R&D and Design Centers for 2026

Within the scope of Presidential Decision No. 10766, published in the Official Gazette dated 25 December 2025 and numbered 33118, the periods that personnel working in technology development zones and R&D or design centers may spend outside the relevant zones and centers (remote working) in 2026, in order to be covered by the income tax withholding incentive, have been determined.

For the purpose of application to the total number of personnel working in technology development zones and R&D or design centers or to the total working periods covered by the incentive, the ratios determined for the periods spent outside the relevant zones and centers are regulated as follows:

One hundred percent (100%) until December 31, 2026 for IT personnel, the nature of whom shall be determined by the Ministry (Ministry of Industry and Technology),
Seventy-five percent (75%) until December 31, 2026 for personnel other than those specified above.

This Decision shall enter into force as of January 1, 2026.

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

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

Author Ümit Kır, Category Taxation Law

Notification!

The content in this article is for general information purposes only and belongs to CottGroup^® member companies. This content does not constitute legal, financial, or technical advice and cannot be quoted without proper attribution.

CottGroup^® member companies do not guarantee that the information in the article is accurate, up-to-date, or complete and are not liable for any damages that may arise from errors, omissions, or misunderstandings that the information may contain.

The information presented here is intended to provide a general overview. Each specific case may require different assessments, and this information may not be applicable to every situation. Therefore, before taking any action based on the information provided in the article, it is strongly recommended that you consult a competent professional in the relevant fields such as legal, financial, technical, and other areas of expertise. If you are a CottGroup^® client, do not forget to contact your client representative regarding your specific situation. If you are not our client, please seek advice from an appropriate expert.

To reach CottGroup^® member companies, click here.