25Aralık2025

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.

Yazar Ümit Kır, Kategori Taxation Law

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