Period Extension is Made by Adding Design Details to the Additional R&D Discount Application

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.

• The share of R&D or design expenditure in total turnover,
• Number of registered national or international patents,
• Number of internationally supported projects,
• Ratio of the number of postgraduate researchers to the total number of R&D personnel in R&D centers,
• The ratio of the number of designers with post-graduate degree to the total number of design personnel in design centers,
• Ratio of the total number of researchers in R&D centers to the total number of R&D personnel,
• The ratio of the total number of designers to the total number of design personnel in design centers,
• Ratio of turnover obtained from new products resulting from R&D and design activities to total turnover.

Relevant decision came into effect as of publishing date.

Related Official Gazette can be accessed from here (In Turkish).

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