WORLD TRADE  
ORGANIZATION  G/SCM/N/186/TUR 
2 March 2010 
 (10-1142) 
Committee on Subsidies and 
Countervailing Measures Original:   English 
 
 
 
SUBSIDIES 
 
New and Full Notification Pursuant to Article XVI:1 of the  
GATT 1994 and Article 25 of the Agreement on  
Subsidies and Countervailing Measures  
 
TURKEY 
  
 The following notification, dated 21 January 2010,  is being circulated at the request of the 
Delegation of Turkey.    
_______________ 
 
 
"The Investment Encouragement Program (IEP)" targeting to support investments in Turkey 
was subject to certain modifications as compared to the 2007 notification.  Firstly, a new Decree was 
adopted as the legal basis of the Program, wh ich determines the purpose, scope, encouragement 
measures, regional classification, eligibility criteri a and other basic rules regarding implementation, 
details of which are presented in the following pages.   
 
Secondly, with the recent Decree a new regional demarcation
1 is employed and 
encouragement measures to be provided are differentia ted with respect to the development status of 
the region where the investment is located.  Accordin gly, Turkey is classified into four regions.   
 
Thirdly, with regard to encouragement of investments concerning the production of goods 
and services, the Program envisages a new approach containing a three pillar implementation which 
differs in terms of encouragemen t measures to be provided:   
 
1. Regional and sectoral implementation2, 
2. Implementation for large investments 3 and 
3. General investment encouragement mechanism.   
 
Regional and sectoral implementation aims to eliminate inter-regional imbalances by means 
of encouragement of sectors determined in the D ecree within different regions.  Amount of support 
for certain measures to be provided under this p illar reduces as the development level of the region 
concerned increases.   
                                                      
1 New regional demarcation is based on the NUTS (Nomenclature of Territorial Units for Statistics) 
2 classification, which is an instrument providing a single uniform breakdown of territorial units for the 
production of regional statistics for the European Union.   
2 For a detailed list of sectors and the minimum investment amounts required to be supported in 
specified regions pleas e see Annex II.   
3 For a detailed list of sectors subject to "large investments" please see Annex III.   G/SCM/N/186/TUR 
Page 2  
 
  The new Decree has a new pillar regarding enc ouragement of large investments contributing 
to international competitiveness and employ ing high technologies and R&D activities.   
 
In addition to that, investment subjects whic h do not fall into the first two categories may 
benefit from measures provided under general investment encouragement mechanism.   
 
Fourthly, new instruments are employed as en couragement measures such as tax reduction, 
social security premium support, land allocation and for the enterprises operating in the textile, 
clothing, leather and leather products sector moving support, details of which are also given in the 
following pages.   
 
As in the previous IEPs, both domestic and foreign investors can benefit from the measures 
under equal terms and conditions and the measures of fered under the Program are not directly related 
to trade.   
Apart from the above mentioned program, impl ementation of the "energy support measure" 
within the context of "Law on Encouragement of  Investments and Employment and Amendment of 
Certain Laws" (No. 5084, dated 29 January 2004, whic h was issued by the Ministry of Finance) has 
been continued by the Undersecretariat of Treasury in accordance with the provisions of 
Communiqué No:2008/1, details of which are given in the following pages.    
Additionally, if needed, exhaustive informa tion concerning the investment encouragement 
system, the Decrees and Communiqués in detail, as well as statistical data, can be obtained from the "www.treasury.gov.tr" website.    
The following pages will give a more in depth description of the system:   
 
I. THE INVESTMENT ENCOURAGEMENT PROGRAM 
1. Legal Basis 
Investment encouragements which are designed and implemented by the Undersecretariat of 
Treasury are based on the provisions of Board of Ministers decrees and implementing communiqués.    
Recently, in line with the objectives envisaged in the Annual Programs an initiative has been 
launched to establish a new framework concerning stat e encouragements to investments.  Under this 
initiative, a new "Decree Concerning Stat e Encouragements to Investments"
4 has been adopted to 
replace the "Decree No:2006/10921 Concerning State Encouragements to Investments"5, which was 
notified to WTO (G/SCM/N/155/TUR, dated 18 Se ptember 2007).  The new Decree establishes the 
necessary legal framework for state encouragements  to investments by determining the purpose, 
scope, encouragement measures, regional classificati on, eligibility criteria and other basic rules 
regarding implementation.    
2. Purpose 
The purpose of the Decree is, in line with th e projected targets in Development Plans and 
Annual Programs as well as international agreements, to orient savings to investments with higher 
value added investments, increase production and employment, ensure continuity of investment 
                                                     
 
4 Decree No:2009/15199, dated 14 July 2009, published on the Official Gazette dated 16 July 2009 and 
No:27290.   
5 Decree No:2006/10921, dated 28 August 2006, published on the Official Gazette dated 
06 October 2006 and No:26311.    G/SCM/N/186/TUR 
 Page 3 
 
 
  propensity and the sustainable development, encourage large investments contributing to 
international competitiveness and employing high tec hnologies, stimulate direct foreign investments, 
reduce regional development disparities, support i nvestments for environmental protection and R&D 
activities.    3. Scope 
All investors, who have prepared their invest ment feasibility studies and proposals, apply to 
the Undersecretariat of Treasury with the related doc uments and after the evaluation to be made by 
the Undersecretariat on the basis of macro-ec onomic programs, supply vs . demand conditions and 
sectoral, financial and technical terms, eligible inv estment projects in conformity with the Decree 
and Communiqué are granted an Investment Enc ouragement Certificate which enables to benefit 
from the encouragement measures enlisted on it.    
By taking into consideration the interna tional commitments and regional and sectoral 
restrictions determined in the Decree, investment  activities related to the production of goods and 
services, research and development (R&D) and environmental protection can benefit from the 
encouragement measures provided by the Decree.    
In the Decree, encouragement of the invest ments concerning the production of goods and 
services is mainly differentiated into three categor ies with respect to encouragement measures to be 
provided:   
 
1. Regional and sectoral implementation
6 
2. Large investments7  
3. General investment encouragement mechanism 
 4. Regional Classification 
The core objective of the system is to elim inate inter-regional imbalances.  In the Decree 
with regard to the implementation of encouragem ent measures provinces have been classified into 
four regions
8 as Region I, Region II, Region III and Region IV on the basis of NUTS 2 classification 
as determined in the Board of Ministers Decree No.2002/4720.    
According to regional classifications and other classifications investments can benefit from 
the following investment encouragement measures;     1. Investments which are subject to regional support;   a. In the Regions I and II; 
   i. Customs duty exemption 
   ii. VAT exemption    iii. Tax reduction    iv. Social security premium support    v. Land allocation 
                                                     
 
6 For a detailed list of sectors and the minimum investment amounts required to be supported in 
specified regions pleas e see Annex II.   
7 For a detailed list of sectors subject to "large investments" please see Annex III.   
8 For the classification of the re gions and the detailed list of prov inces under each region please see 
Annex I.   G/SCM/N/186/TUR 
Page 4  
 
    b. In the Regions III and IV; 
   i. Customs duty exemption    ii. VAT exemption    iii. Tax reduction    iv. Social security premium support 
   v. Interest support 
   vi. Land allocation   2. Large investments;    i. Customs duty exemption 
   ii. VAT exemption 
   iii. Tax reduction    iv. Social security premium support    v. Land allocation  
 3. General investment encouragement mech anism;  investments which do not fall into 
the scope of regional support or large investment s and;  with a fixed investment cost above 
the specified minimum amounts and excluded from the list of sectors not to be supported determined by the Annex IV;   
   i. Customs duty exemption    ii. VAT exemption 
 
5. Minimum Fixed Investment Costs 
In order to issue an investment encourag ement certificate for an investment project, 
minimum amounts of fixed investment costs ar e identified in the Decree as follows:   
 
a) within the scope of regional and sectoral implementation minimum amounts are 
determined in the Annex II for certain inv estment subjects and for other subjects of 
investments for which no amount has been sp ecified in Annex II, the amounts are;   
 
i) 1 million TL. in the provinces within the coverage of Region I and 
Region II, 
ii) 500 thousand TL. in the provinces within the coverage of Region III and 
Region IV.   
 
b) within the scope of large investments
 minimum amounts are established in 
Annex III. 
 
6. Application Procedure 
Submission of following documents are required fo r application to the Undersecretariat for 
the issuance of incentive certificate;     a) Circular of signature of the persons au thorized to represent and bind the company to 
realize investment project, 
 b) Turkish Commercial Registration Gaze tte or Turkish Tradesmen and Craftsmen 
Registration Gazette documenting the current status of the company, 
 c) Investment application form and its annexes containing information in accordance 
with the format provided in the Communiqué published pursuant to the Decree, 
 d) Original copy of the receipt indicating deposit of the amount mentioned in the Decree 
to the account of the accounting unit,  G/SCM/N/186/TUR 
 Page 5 
 
 
   e) Original of the letter to be received from the related departments of the Social 
Security Institution confirming that the company has no premium debt and administrative fine due or it has been defe rred, credited or re-structured pursuant to 
Social Insurance and General Health Insura nce Law No. 5510 and the restructuring is 
still valid, 
 f) For the investments indicated in the lists annexed to Environmental Impact 
Assessment (EIA) Regulation published pur suant to Environment Law No 2872, EIA 
Report indicating affirmation of the investme nt in terms of its environmental impact 
or the document indicating that EIA Report is not necessary.   
 
 The Undersecretariat of Treasury is author ized to request additional information and 
comments, permission, license and other docum ents received from the public authorities and 
institutions depending on the subject of i nvestment if deemed necessary.   
 
7. Encouragement Measures 
Within the scope of the Decree investors could benefit from the following encouragement 
measures:    (a) Exemption from Customs Duties  
For the investment projects which are granted Investment Encouragement Certificate by the 
Undersecretariat of Treasury, imports of the machin ery and equipment to be used in the production 
process shall be subject to Customs Duty exemption.   
 (b) Value Added Tax Exemption  
Pursuant to the Law No:3065 and date:  25 October 1984, imports and domestic purchases of 
machinery and equipment within the scope of the i nvestment encouragement certificate are exempted 
from the Value Added Tax.   
 (c) Interest Support 
In order to benefit from the measure "interest support" investments should be made either;   
  i) in provinces located in regions III and IV or 
 ii) in the field of research and development (R&D) or 
 iii) in the field of environmental protection.     Interest support shall be granted as the compensati on of certain basis points of the interest rate 
to be paid to financial institutions for credits with a maturity of at least one year up to 70 per cent of 
the investment amount.  The rate of compensations are provided in the table below:   
 
Table I.  Interest Support Compensation Rates 
 
 TL Credit 
Basis 
Points FX Credit 
Basis 
Points Max. Amount 
Compensated 
(TL) Max. Duration for 
Compensation 
(Years) 
Region III 3 1 500.000 
Region IV 5 2 500.000 
Environmental Protection 5 2 300.000 
Research Development 5 2 300.000 5 G/SCM/N/186/TUR 
Page 6  
 
  The period of compensation covers the first 5 years at maximum.  Interest support under the 
same conditions can also be provided to investme nts financed through financial leasing, only if a 
repayment plan is prepared incl uding the interest payments.   
 
Total interest support for investment credits  per project shall in no case exceed:   
 
 i) 300 thousand TL for research and deve lopment and environmental protection 
investments, 
 ii) 500 thousand TL for investments made in region III and region IV.    
(d) Social Security Premium Support 
Large investments and regional investments issu ed an investment encouragement certificate 
are eligible to benefit from the measure.  The soci al security premium to be paid by the employer, 
corresponding to the amount to be paid on mini mum wage cost, is funded from the budget for the 
specified periods given in the table below.   
 
The support is provided after becoming operational in completely new investments.  For all 
other types of investments, each additional employ ee recruited after the notification of the average 
number of employees to the related Provincial Directorate of Social Security with the SSK Monthly Premium and Service Document in the last six months  before the starting of investment is subject to 
the support following the completion of the investment.   
 
Table II.  Social Security Premium Support Period 
 
Regions Investments started before  
31 Dec 2010 Investments started after  
31 Dec 2010 
I 2 years - 
II 3 years - 
III 5 years 3 years 
IV 7 years 5 years 
 (e) Tax Reduction 
According to the Article 32/A of Corporate Tax Law No.5520 corporate or income tax will 
be reduced by;    
Table III.  Rates of Tax Reduction 
 
Regional Implementation Large Investments 
Regions  Contribution 
Rate to 
Investment (%) Annual Tax 
Reduction Rate 
(%) Contribution 
Rate to 
Investment (%) Annual Tax 
Reduction Rate 
(%) 
I 10 25 25 25 
II 15 40 30 40 
III 20 60 40 60 
IV 25 80 45 80 
 
However, if an investment within the scope of  an investment encouragement certificate is 
started to be made before 31 December 2010, the following investment contribution rates and annual 
tax reduction rates apply:     G/SCM/N/186/TUR 
 Page 7 
 
 
  Table IV.  Rates of Tax Reduction for Investments  
started before 31 December 2010 
 
Regional Implementation Large Investments 
Regions  Contribution 
Rate to 
Investment (%) Annual Tax 
Reduction Rate 
(%) Contribution 
Rate to 
Investment (%) Annual Tax 
Reduction Rate 
(%) 
I 20 50 30 50 
II 30 60 40 60 
III 40 80 50 80 
IV 60 90 70 90 
 
(f) Moving Support for the Enterprises Operating in  the Textile, Clothing, Leather and Leather 
Products Sector 
Beneficiaries :  Enterprises operating in the textile, clothing, leather and leather products 
sector which are established in the provinces located in region I and II.    
 Conditions in order to benefit from the measure :   
• Enterprises should move completely to provinces located in region IV until 
31 December 2010.   
• Enterprises should employ at least 50 persons after moving.   
  Support Measures :   
 
Enterprises eligible for the measure can bene fit from social security premium support for 
five years and land allocation beginning from the mo ving date.  For these enterprises the corporate or 
income tax rate is reduced 75 per cent for th e first five years following the moving.   
 
If the enterprises complete their moving until th e end of year 2009, their moving costs can 
also be paid from the budget.   
 
II. ENERGY SUPPORT 
1. Legal Basis 
Undersecretariat of Treasury is entitled as th e implementing institution for the measure 
called "energy support" provide d to undertakings under certain conditions.  This measure is 
implemented in accordance with the provisions of Communiqué No:2008/1
9 within the context of 
"Law No:5084 on Encouragement of Investme nts and Employment and Amendment of Certain 
Laws"10, which has been amended by Law No:535011 and Law No:561512.   
 
2. Purpose 
Purpose of the above mentioned Law is to increase investments and employment levels in 
provinces which are lagging behind the others in  terms of socio-economic comparison, through 
income tax withholding incentive, social security in surance premium incentive, energy support and 
free land support.   
                                                      
9 Published on the Official Gazette dated 08 July 2008 and No:26930.   
10 Dated 29 January 2004, published on the Official Gazette dated 6 February 2004 and No:25365.   
11 Dated 12 May 2005, published on the Official Gazette dated 18 May 2005 and No:25819.   
12 Dated 28 March 2007, published on the Official Gazette dated 4 April 2007 and No:26483.   G/SCM/N/186/TUR 
Page 8  
 
  3. Scope 
 Energy support is provided in  the provinces which have a GDP per capita equal to or less than 
1,500 US $ as of 2001 and provinces which have a negative socio-economic development index value 
for 2003 as calculated by State Planning Organizati on.  List of these provinces is given in the 
Annex V. 
 
4. Conditions of Energy Support 
In order to benefit from the energy support:   
 
a) Undertakings should operate in anim al husbandry (including aquaculture and 
poultry), organic and biotechnological ag riculture, mushroom cultivation and 
composting, greenhouse production, cer tificated seed production, cooling 
warehouse, manufacturing industry, mining, tourism accommodation, education and health sectors.   
 
b) Undertakings should have at least 10 or 30 employees according to the sector of 
activity and date of application.   
 
5. Energy Support Rates 
Energy support rate is applied as 20 per cent of electricity energy cost of the undertaking.  
Support rate increases 0.5 point;   
 
a) For each additional employee above the minimum number for undertakings which 
had started operation after 01 April 2005.   
 
b) For each additional employee above the minimum number and hired after 
01 April 2005 for undertakings which had started operation before 01 April 2005.   
 
Energy support shall not exceed 50 per cent of  the electricity costs of the undertakings 
operating in Organized Industrial Zones or Industr y Zones and 40 per cent of these costs for the 
undertakings operating in other areas.     G/SCM/N/186/TUR 
 Page 9 
 
 
  ANNEX I  
 
REGIONAL CLASSIFICATION EMPLOYED WITHIN THE  
INVESTMENT ENCOURAGEMENT PROGRAM  
 
Region I Region II Region III Region IV 
TR10 
İstanbul TR22 
Bal ıkesir 
Çanakkale 
(Except Bozcaada, 
Gökçeada ) TR52 
Konya 
Karaman TR82 
Kastamonu 
Çank ırı 
Sinop 
TR21 
Tekirdağ 
Edirne 
Kırklareli TR32 
Ayd ın 
Denizli 
Muğla TR63 
Hatay 
Kahramanmara ş 
Osmaniye TR90 
Trabzon 
Ordu 
Giresun 
Rize 
Artvin 
Gümüşhane 
TR31 
İzmir TR61 
Antalya 
Isparta 
Burdur TR71 
Kırıkkale 
Aksaray 
Niğde 
Nevşehir 
Kırşehir TRA1 
Erzurum 
Erzincan 
Bayburt 
TR41 
Bursa 
Eskişehir 
Bilecik TR62 
Adana 
Mersin TR33 
Manisa 
Afyonkarahisar 
Kütahya 
Uşak TRA2 
Ağrı 
Kars 
Ardahan 
Iğdır 
TR42 
Kocaeli 
Sakarya 
Düzce 
Bolu 
Yalova  TR72 
Kayseri 
Sivas 
Yozgat TRB2 
Van 
Muş 
Bitlis 
Hakkari 
TR51 
Ankara  TR81 
Zonguldak 
Karabük 
Bart ın TRB1 
Malatya 
Elaz ığ 
Bingöl 
Tunceli  
  TR83 
Samsun 
Tokat 
Çorum 
Amasya TRC2 
Şanl ıurfa 
Diyarbak ır 
  TRC1 
Gaziantep 
Ad ıyaman 
Kilis TRC3 
Mardin 
Batman 
Şırnak 
Siirt 
   TR22 
Bozcaada, Gökçeada  
  G/SCM/N/186/TUR 
Page 10 ANNEX II 
 
 
SUPPORTED SECTORS ACCORDING TO REGIONS 
(WITH US 97 NATIONAL BUSINESS AND PRODUCT CLASSIFICATION CODES)  
 
 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
1911 * tanning and processing of 
leather (only investments to 
be realized in İstanbul 
Leather specialized OIZ and Tuzla OIZ) 1 Million TL 
    
2423 * pharmaceuticals 
/production of chemical and 
herbal raw products used in 
medicine and pharmacy 5 Million TL 
    
2929 * industrial mould 5 Million TL 
    
30 * office, accounting and data 
processing equipment manufacturing 5 Million TL 
    REGION 1 TR10  (İstanbul)  
32 * radio, tv, communication 
equipment and appliances 
production 5 Million TL 
  
   G/SCM/N/186/TUR
 Page 11 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
33 (except 333) * medical instruments, high 
precision and optical 
instrument manufacture,  (watch manufacture is 
excluded)  5 Million TL 
     
80 (except 809) * educational services 
(education of adults and 
other educational activities are excluded)  1 Million TL 
    
 * hazardous waste recycle 
and incineration facilities   TR10  (İstanbul)  
    
11-12-13-14 * mining and quarry 
investments (except 1st group mines, stone chips, 
mining under royalty 
agreements) 1 Million TL 
    REGION 1 
TR21 
(Tekirdağ, Edirne, K ırklareli)  
15 * food and beverages 
production (except the 
unsupported investment subjects listed in Annex 4 
and investment subjects 
listed in footnote 6 which will benefit from the general 
investment encouragement 
system) 2 Million TL 
  
  G/SCM/N/186/TUR 
Page 12 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
* integrated animal 
husbandry investments 
(including integrated animal husbandry investments for 
breeding) in integrated dairy 
cattle livestock 
facilities 500 items,
  in integrated cattle 
fattening livestock 
facilities 700 
items/fattening 
period 
  in integrated ovine 
breeding facilities 
for meat and dairy 
2000 items/ period 0121 
  in integrated poultry 
facilities 200.000 
items/period 
     
0500.0.04 * aquaculture  1 Million TL 
     REGION 1 TR21 
(Tekirdağ, Edirne, K ırklareli)  
17 * textile products 
manufacturing (Except the 
subjects listed in footnote 8) For the textile 
dying-finishing 
investments 
15 Million TL, for 
other investment 
subjects extension 
and modernization 
investments above 
2 Million TL. 
  
   G/SCM/N/186/TUR
 Page 13 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
19 * tanning and processing of 
leather 1 Million TL 
   
  * multifunctional, nano-
technological textile 
production 1 Million TL 
     
2010.0.02.55, 2021 * production of flooring 
parquet, coating, plywood, 
flake board, particle board, 
mdf boards etc.   5 Million TL (only 
modernization and 
extension 
investments will be 
supported) 
     
21 * paper and paper products 
manufacturing   integrated paper 
production facilities 
which must include 
cellulose production 
department 
     REGION 1 TR21 
(Tekirdağ, Edirne, K ırklareli)  
2423 * pharmaceuticals / 
production of chemical and herbal raw products used in 
medicine and pharmacy 5 Million TL 
  
  G/SCM/N/186/TUR 
Page 14  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
26 (except 2693.2, 
2694.1, 2695.1, 
2695.3, 2695.4, 
2610.2.03.01) * production of non-metallic 
mineral products (except 
tile, briquette, brick and construction materials made 
from baked clay, cement, 
concrete products for 
construction, ready mixed 
concrete, mortar, multi layered insulation glass)  5 Million TL 
     
2720 * non-ferrous meta l industry 5 Million TL 
     
29 * machinery and equipment 
production 5 Million TL 
     
30 * office, accounting and data 
processing equipment manufacturing 5 Million TL 
     
31 * electrical machinery and 
equipment production 5 Million TL 
     
32 * radio, tv, communication 
equipment and appliances production 5 Million TL 
     REGION 1 TR21 
(Tekirdağ, Edirne, K ırklareli)  
33 (except 333) * medical instruments, high 
precision and optical 
instrument manufacture,  (watch manufacture is 
excluded) 5 Million TL 
  
   G/SCM/N/186/TUR
 Page 15REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
* motor vehicle manufacture 
and its supplier industry motor vehicles 
manufacture 
investments with a 
total cost of 
50 Million TL 34 
  motor vehicles 
supplier industry 
investments with a 
total cost of 
5 Million TL 
     
3591 and 3592 * motorcycle and bicycle 
manufacture   1 Million TL 
     
361 * furniture manufacturing 
(except furniture 
manufactured from only 
metal and plastic)  5 Million TL (only 
modernization and 
extension 
investments will be 
supported) 
     
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels 3 star hotels and 
above 
     
5510.3.01 * student dormitories 100 students 
     
6302.0.01 * cold storage house 
services 1000 m2 
     REGION 1 TR21 
(Tekirdağ, Edirne, K ırklareli)  
6302.0.03 * licensed warehousing 2 Million TL 
  
  G/SCM/N/186/TUR 
Page 16  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
80 (except 809) * educational services 
(education of adults and 
other educational activities are excluded) 1 Million TL 
      
8511.0, 8511.0.01-05, 
8511.0.99, 
8531.0.01-03 * hospital investment, 
eventide home  Eventide home for 
100 persons 
      
  * hazardous waste recycle 
and incineration facilities   REGION 1 TR21 
(Tekirdağ, Edirne, K ırklareli)  
      
 TR31  (İzmir)  11-12-13-14 * mining and quarry 
investments (except 1st 
group mines, stone chips, 
mining under royalty agreements) 1 Million TL 
      
  15 * food and beverages 
production (except the 
unsupported investment subjects listed in Annex 4 
and investment subjects 
listed in footnote 6 which will benefit from the 
general investment 
encouragement system) 2 Million TL 
  
   G/SCM/N/186/TUR
 Page 17 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
* integrated animal 
husbandry investments 
(including integrated animal husbandry investments for 
breeding) in integrated dairy 
cattle livestock 
facilities 500 items, 
  in integrated cattle 
fattening livestock 
facilities 700 items 
/fattening period 
  in integrated ovine 
breeding facilities 
for meat and dairy 
2000 items/ period 0121 
  in integrated poultry 
facilities 200.000 
items/period 
     
  * greenhouse investments 25 decares 
     
0500.0.04 * aquaculture 1 Million TL 
     REGION 1 TR31  (İzmir)  
2010.0.02.55, 2021 * production of flooring 
parquet, coating, plywood, flake board, particle board, 
mdf boards etc.   5 Million TL (only 
modernization and 
extension 
investments will be 
supported) 
  
  G/SCM/N/186/TUR 
Page 18  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
21 * paper and paper products 
manufacturing   integrated paper 
production facilities 
which must include 
cellulose production 
department 
     
24 * production of chemical 
substances and products 5 Million TL 
     
2691.2, 2691.3, 
2693.1 * ceramic sanitary ware, 
ceramic isolation materials, 
ceramic floor tile and paving stone production   5 Million TL 
     
29 * machinery and equipment 
production 5 Million TL 
     
30 * office, accounting and 
data processing equipment manufacturing 5 Million TL 
     
31 * electrical machinery and 
equipment production 5 Million TL 
     REGION 1 TR31  (İzmir)  
32 * radio, tv, communication 
equipment and appliances 
production 5 Million TL 
  
   G/SCM/N/186/TUR
 Page 19 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
33 (except 333) * medical instruments, high 
precision and optical 
instrument manufacture,  (watch manufacture is 
excluded) 5 Million TL 
     
* motor vehicle 
manufacture and its supplier industry motor vehicles 
manufacture 
investments with a 
total cost of 50 
Million TL 
34   motor vehicles 
supplier industry 
investments with a 
total cost of 
5 Million TL 
     
3591 and 3592 * motorcycle and bicycle 
manufacture   1 Million TL 
     
361 * furniture manufacturing 
(except furniture 
manufactured only from 
metal and plastic) 5 Million TL (only 
modernization and 
extension 
investments will be 
supported) 
     
5510.1.01, 
5510.2.01, 
5510.5.02, 5510.5.04 * hotels 3 star hotels and 
above 
     REGION 1 TR31  (İzmir)  
5510.3.01 * student dormitories 100 students 
  
  G/SCM/N/186/TUR 
Page 20 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
6302.0.01 * cold storage house 
services 1000 m2 
     
6302.0.03 * licensed warehousing 2 Million TL 
     
80 (except 809) * educational services 
(education of adults and other educational activities 
are excluded) 1 Million TL 
     
8511.0, 8511.0.01-
05, 8511.0.99, 
8531.0.01-03 * hospital investment, 
eventide home  Eventide home for 
100 persons 
     
  * hazardous waste recycle 
and incineration facilities  TR31  (İzmir)  
     
11-12-13-14 * mining and quarry 
investments (except 1st 
group mines, stone chips, 
mining under royalty agreements) 1 Million TL 
     REGION 1 
TR41 (Bursa, Eski şehir, Bilecik)  
15 * food and beverages 
production (except the 
unsupported investment subjects listed in Annex 4 
and investment subjects 
listed in footnote 6 which will benefit from the 
general investment 
encouragement system) 2 Million TL 
  
   G/SCM/N/186/TUR
 Page 21REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
* integrated animal 
husbandry investments 
(including integrated animal husbandry 
investments for breeding) in integrated dairy 
cattle livestock 
facilities 500 items, 
  in integrated cattle 
fattening livestock  
facilities 700 
items/fattening period
  in integrated ovine 
breeding facilities for 
meat and dairy 2000 
items/ period 0121 
  in integrated poultry 
facilities 200.000 
items/period 
     
  * greenhouse investments 25 decares 
     
17 * textile products 
manufacturing (Except the 
subjects listed in 
footnote 8) For the textile dying-
finishing investments 
15 Million TL, for 
other investment 
subjects extension 
and modernization 
investments above 2 
Million TL. 
      REGION 1 TR41 (Bursa, Eski şehir, Bilecik)  
19 * tanning and processing 
of leather 1 Million TL 
  
  G/SCM/N/186/TUR 
Page 22  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
  * multifunctional, nano-
technological textile 
production 1 Million TL 
     
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, 
flake board, particle board, mdf boards etc.   5 Million TL 
     
21 * paper and paper products 
manufacturing   integrated paper 
production facilities 
which must include 
cellulose production 
department 
     
26 (except 2693.2, 
2694.1, 2695.1,2695.3, 
2695.4, 2610.2.03.01) * production of non-
metallic mineral products (except tile, briquette, 
brick and construction 
materials made from baked clay, cement, concrete 
products for construction, 
ready mixed concrete, mortar, multi layered 
insulation glass) 5 Million TL 
     REGION 1  TR41 (Bursa, Eski şehir, Bilecik)  
2812.2, 2813 * production of central 
heating radiators and 
boilers, production of 
steam boiler (except central heating boilers)  5 Million TL 
  
   G/SCM/N/186/TUR
 Page 23 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
29 * machinery and 
equipment production 5 Million TL 
    
31 * electrical machinery and 
equipment production 5 Million TL 
    
32 * radio, tv, communication 
equipment and appliances 
production 5 Million TL 
    
* motor vehicle 
manufacture and its 
supplier industry motor vehicles 
manufacture 
investments with a 
total cost of 50 
Million TL 34   motor vehicles 
supplier industry 
investments with a 
total cost of  
5 Million TL 
    
3520 * manufacture of railway 
and tramway locomotives and wagons  5 Million TL 
    REGION 1 TR41 (Bursa, Eski şehir, Bilecik)  
3530 * manufacture of 
aeronautical vehicles and spacecrafts 5 Million TL 
  
  G/SCM/N/186/TUR 
Page 24  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
361 * furniture manufacturing 
(except furniture 
manufactured only from metal and plastic) 5 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels 3 star hotels and 
above 
    
5510.3.01 * student dormitories 100 students 
    
6302.0.01 * cold storage house 
services 1000 m2 
    
6302.0.03 * licensed warehousing 2 Million TL 
    
80 (except 809) * educational services 
(education of adults and 
other educational activities are excluded) 1 Million TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investment, 
eventide home  Eventide home for 
100 persons 
    REGION 1 TR41 (Bursa, Eski şehir, Bilecik)  
 * hazardous waste recycle 
and incineration facilities  
  
   G/SCM/N/186/TUR
 Page 25 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
11-12-13-14 * mining and quarry 
investments (except 1st 
group mines, stone chips, mining under royalty 
agreements) 1 Million TL 
    
15 * food and beverages 
production (except the 
unsupported investment 
subjects listed in Annex 4 and investment subjects 
listed in footnote 6 which 
will benefit from the general investment encouragement 
system) 2 Million TL 
    
0121 * integrated animal 
husbandry investments (including integrated animal 
husbandry investments for 
breeding) in integrated dairy 
cattle livestock 
facilities 500 items, 
   in integrated cattle 
fattening livestock  
facilities 700 items 
/fattening period 
   in integrated ovine 
breeding facilities 
for meat and dairy 
2000 items/ period REGION 1 TR42 (Kocaeli, Sakarya, Düzce, Bolu, Yalova)  
   in integrated poultry 
facilities 200.000 
items/period 
  
  G/SCM/N/186/TUR 
Page 26 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
 * greenhouse investments 25 decares 
    
17 * textile products 
manufacturing (Except the 
subjects listed in footnote 8) For the textile 
dying-finishing 
investments 
15 Million TL, for 
other investment 
subjects extension 
and modernization 
investments above 2 
Million TL. 
    
19 * tanning and processing of 
leather 1 Million TL 
    
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, 
flake board, particle board, 
mdf boards etc.   5 Million TL 
    
21 * paper and paper products 
manufacturing   integrated paper 
production facilities 
which must include 
cellulose production 
department 
    REGION 1 TR42 (Kocaeli, Sakarya, Düzce, Bolu, Yalova)  
2423 * pharmaceuticals 
/production of chemical and 
herbal raw products used in 
medicine and pharmacy 5 Million TL 
  
   G/SCM/N/186/TUR
 Page 27 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
2511 * inner tube and tyre 
manufacture 5 Million TL 
    
2610.1, 2610.2 (except 
2610.2.03.01), 2610.3, 
2610.4 * sheet glass, shaping and 
processing of the sheet glass 
(except multi layered 
insulation glasses) convex glass and glass-fiber 
production  5 Million TL 
    
2720 * non-ferrous meta l industry 5 Million TL 
    
29 * machinery and equipment 
production 5 Million TL (1 
Million TL for 
revolvers, pistols 
and other guns) 
    
31 * electrical machinery and 
equipment production 5 Million TL 
    
32 *radio, tv, communication 
equipment and appliances 
production 5 Million TL 
    REGION 1 TR42 (Kocaeli, Sakarya, Düzce, Bolu, Yalova)  
34 * motor vehicle manufacture 
and its supplier industry motor vehicles 
manufacture 
investments with a 
total cost of 50 
Million TL 
  
  G/SCM/N/186/TUR 
Page 28  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
3520 * manufacture of railway 
and tramway locomotives 
and wagons 5 Million TL 
    
361 * furniture manufacturing 
(except furniture 
manufactured only from metal and plastic) 5 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels 3 star hotels and 
above 
    
5510.3.01 * student dormitories 100 students 
    
6302.0.03 * licensed warehousing 2 Million TL 
    
80 (except 809) * educational services 
(education of adults and 
other educational activities 
are excluded) 1 Million TL 
    REGION 1 TR42 (Kocaeli, Sakarya, Düzce, Bolu, Yalova)  
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investment, 
eventide home  Eventide home for 
100 persons 
  
   G/SCM/N/186/TUR
 Page 29 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
 * hazardous waste recycle 
and incineration facilities  TR42 (Kocaeli, Sakarya, Düzce, Bolu, Yalova)  
    
11-12-13-14 * mining and quarry 
investments (except 1st 
group mines, stone chips, 
mining under royalty agreements) 1 Million TL 
    
15 * food and beverages 
production (except the 
unsupported investment subjects listed in Annex 4 
and investment subjects 
listed in footnote 6 which will benefit from the general 
investment encouragement 
system) 2 Million TL 
    
0121 * integrated animal 
husbandry investments 
(including integrated animal 
husbandry investments for breeding) in integrated dairy 
cattle livestock 
facilities 500 items, REGION 1 
TR51 (Ankara)  
   in integrated cattle 
fattening livestock 
facilities 700 
items/fattening 
period 
  
  G/SCM/N/186/TUR 
Page 30  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in integrated ovine 
breeding facilities 
for meat and dairy 
2000 items/ period 
   in integrated poultry 
facilities 200.000 
items/period 
    
173 * knitting products 
manufacturing 2 Million TL 
    
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, flake board, particle board, 
mdf boards etc.   5 Million TL 
    
21 * paper and paper products 
manufacturing   integrated paper 
production facilities 
which must include 
cellulose production 
department 
    REGION 1 TR51 (Ankara)  
2423 * pharmaceuticals 
/production of chemical and 
herbal raw products used in 
medicine and pharmacy 5 Million TL 
  
   G/SCM/N/186/TUR
 Page 31 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
2610.1, 2610.2 (except 
2610.2.03.01), 2610.3, 
2610.4,2610.5.07, 
2691.3 * sheet glass, shaping and 
processing of the sheet glass 
(except multi layered insulation glasses), convex 
glass, glass-fiber and glass 
electrical and ceramic 
isolation materials 
production 5 Million TL 
    
29 * machinery and equipment 
production 5 Million TL 
    
30 * office, accounting and data 
processing equipment 
manufacturing 5 Million TL 
    
31 * electrical machinery and 
equipment production 5 Million TL 
    
32 * radio, tv, communication 
equipment and appliances 
production 5 Million TL 
    REGION 1 TR51 (Ankara)  
33 (except 333) * medical instruments, high 
precision and optical 
instrument manufacture,  
(watch manufacture is 
excluded) 5 Million TL 
  
  G/SCM/N/186/TUR 
Page 32  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
34 * motor vehicle manufacture 
and its supplier industry motor vehicles 
manufacture 
investments with a 
total cost of 
50 Million TL 
   motor vehicles 
supplier industry 
investments with a 
total cost of 
5 Million TL 
    
3530 * manufacture of 
aeronautical vehicles and 
spacecrafts 5 Million TL 
    
361 * furniture manufacturing 
(except furniture 
manufactured only from 
metal and plastic) 5 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels 3 star hotels and 
above 
   
5510.3.01 * student dormitories 100 students 
    
6302.0.03 *licensed warehousing 2 Million TL 
    REGION 1 TR51 (Ankara)  
80 (except 809) * educational services 
(education of adults and other educational activities 
are excluded) 1 Million TL 
  
   G/SCM/N/186/TUR
 Page 33 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investment, 
eventide home  Eventide home for 
100 persons 
    REGION 1 TR51 (Ankara)  
 * hazardous waste recycle 
and incineration facilities  
11-12-13-14 * mining and quarry 
investments (except 1st 
group mines, stone chips, 
mining under royalty 
agreements) 1 Million TL 
    
15 * food and beverages 
production (except the 
unsupported investment 
subjects listed in Annex 4 and investment subjects 
listed in footnote 6 which 
will benefit from the general investment encouragement 
system) 2 Million TL 
    REGION 2 TR22 (Bal ıkesir, Çanakkale-Except Bozcaada 
and Gökçeada)  
0121 * integrated animal 
husbandry investments (including integrated animal 
husbandry investments for 
breeding) in integrated dairy 
cattle livestock 
facilities 500 items, 
  
  G/SCM/N/186/TUR 
Page 34  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in integrated cattle 
fattening livestock 
facilities 700 items 
/fattening period 
   in integrated ovine 
breeding facilities 
for meat and dairy 
2000 items/ period 
   in integrated poultry 
facilities 200.000 
items/period 
    
 * greenhouse investments 25 decares 
    
0500.0.04 * aquaculture 1 Million TL 
    
19 * tanning and processing of 
leather 1 Million TL 
    
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, flake board, particle board, 
mdf boards etc.   4 Million TL 
    REGION 2 TR22 (Bal ıkesir, Çanakkale-Except Bozcaada 
and Gökçeada)  
2429.1 * production of explosives 1 Million TL 
  
   G/SCM/N/186/TUR
 Page 35 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
26 (except 2693.2, 
2694.1,2695.1, 2695.3, 
2695.4, 2610.2.03.01) * production of non-metallic 
mineral products (except 
tile, briquette, brick and construction materials made 
from baked clay, cement, 
concrete products for 
construction, ready mixed 
concrete, mortar, multi layered insulation glass) 4 Million TL 
    
29 * machinery and equipment 
production 4 Million TL 
    
31 * electrical machinery and 
equipment production 4 Million TL 
    
361 * furniture manufacturing 
(except furniture 
manufactured only from 
metal and plastic) 4 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels 3 star hotels and 
above 
    
5510.3.01 * student dormitories 100 students 
    
6302.0.01 * cold storage house 
services 1000 m2 
    REGION 2 TR22 (Bal ıkesir, Çanakkale-Except Bozcaada 
and Gökçeada)  
6302.0.03 * licensed warehousing 2 Million TL 
  
  G/SCM/N/186/TUR 
Page 36  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
80 (except 809) * educational services 
(education of adults and 
other educational activities are excluded) 1 Million TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investment, 
eventide home  Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities  TR22 (Bal ıkesir, Çanakkale-Except Bozcaada 
and Gökçeada)  
    
11-12-13-14 * mining and quarry 
investments (except 1st group mines, stone chips, 
mining under royalty 
agreements) 1 Million TL 
    REGION 2 
TR32 (Ayd ın, Denizli, Mu ğla) 
15 * food and beverages 
production (except the 
unsupported investment 
subjects listed in Annex 4 and investment subjects 
listed in footnote 6 which 
will benefit from the general 
investment encouragement 
system) 2 Million TL 
  
   G/SCM/N/186/TUR
 Page 37 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
0121 * integrated animal 
husbandry investments 
(including integrated animal husbandry investments for 
breeding) in integrated dairy 
cattle livestock 
facilities 500 items, 
   in integrated cattle 
fattening livestock 
facilities 700 
items/fattening 
period 
   in integrated ovine 
breeding facilities 
for meat and dairy 
2000 items/ period 
   in integrated poultry 
facilities 200.000 
items/period 
    
 * greenhouse investments 25 decares 
    
0500.0.04 * aquaculture 1 Million TL 
    REGION 2 TR32 (Ayd ın, Denizli, Mu ğla) 
17 * textile products 
manufacturing (Except the 
subjects listed in footnote 8) For the textile 
dying-finishing 
investments 
15 Million TL, for 
other investment 
subjects extension 
and modernization 
investments above 
1 Million TL. 
  
  G/SCM/N/186/TUR 
Page 38  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
19 * tanning and processing of 
leather 1 Million TL 
    
 * multifunctional, nano-
technological textile 
production 1 Million TL 
    
2010.0.02.55, 2021 * production of flooring 
parquet, coating, plywood, flake board, particle board, 
mdf boards etc.   4 Million TL 
    
21 * paper and paper products 
manufacturing   integrated paper 
production facilities 
which must include 
cellulose production 
department 
    
26 (except 2693.2, 
2694.1, 2695.1,2695.3, 
2695.4, 2610.2.03.01) * production of non-metallic 
mineral products (except 
tile, briquette, brick and 
construction materials made from baked clay, cement, 
concrete products for 
construction, ready mixed 
concrete, mortar, multi 
layered insulation glass) 4 Million TL 
    REGION 2 TR32 (Ayd ın, Denizli, Mu ğla) 
2720.4.06 * copper wires 4 Million TL 
  
   G/SCM/N/186/TUR
 Page 39 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
29 * machinery and equipment 
production 4 Million TL 
    
31 * electrical machinery and 
equipment production 4 Million TL 
    
32 * radio, tv, communication 
equipment and appliances 
production 4 Million TL 
    
3430 * motor vehicles supplier 
industry 4 Million TL 
    
3591 and 3592 * motorcycle and bicycle 
manufacture   1 Million TL 
    
361 * furniture manufacturing 
(except furniture manufactured only from 
metal and plastic) 4 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels 3 star hotels and 
above 
    
5510.3.01 * student dormitories 100 students 
    
6302.0.01 * cold storage house 
services 1000 m2 
    REGION 2 TR32 (Ayd ın, Denizli, Mu ğla) 
6302.0.03 * licensed warehousing 2 Million TL 
  
  G/SCM/N/186/TUR 
Page 40 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
80 (except 809) * educational services 
(education of adults and 
other educational activities are excluded) 1 Million TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investment, 
eventide home  Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities  TR32 (Ayd ın, Denizli, Mu ğla) 
    
11-12-13-14 * mining and quarry 
investments (except 1st 
group mines, stone chips, mining under royalty 
agreements) 1 Million TL 
    
15 * food and beverages 
production (except the 
unsupported investment 
subjects listed in Annex 4 and investment subjects 
listed in footnote 6 which 
will benefit from the general investment encouragement 
system) 2 Million TL 
    REGION 2 
TR61 (Antalya, Isparta, Burdur)  
0121 * integrated animal 
husbandry investments (including integrated animal 
husbandry investments for 
breeding) in integrated dairy 
cattle livestock 
facilities 500 items, 
  
   G/SCM/N/186/TUR
 Page 41REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in integrated cattle 
fattening livestock 
facilities 700 items 
/fattening period 
   in integrated ovine 
breeding facilities 
for meat and dairy 
2000 items/ period 
   in integrated poultry 
facilities 200.000 
items/period 
    
 * greenhouse investments 25 decares 
    
0500.0.04 * aquaculture 1 Million TL 
    
19 * tanning and processing of 
leather 1 Million TL 
    
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, flake board, particle board, 
mdf boards etc.   4 Million TL 
    REGION 2 TR61 (Antalya, Isparta, Burdur)  
2424 * perfume, cosmetic and 
toiletries production 1 Million TL 
  
  G/SCM/N/186/TUR 
Page 42  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
2695.1.02 * production of non-metallic 
mineral products;  
prefabricated construction materials only made of 
cement, concrete or artificial 
stone  4 Million TL 
    
2921 * agricultural machinery 
manufacturing 4 Million TL 
    
2927.0.03 * revolvers, pistols and other 
guns  1 Million TL 
    
32 * radio, tv, communication 
equipment and appliances 
production 4 Million TL 
    
361 * furniture manufacturing 
(except furniture manufactured only from 
metal and plastic) 4 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels 3 star hotels and 
above 
    
5510.3.01 * student dormitories 100 students 
    
6302.0.01 * cold storage house 
services 1000 m2 
    REGION 2 TR61 (Antalya, Isparta, Burdur)  
6302.0.03 * licensed warehousing 2 Million TL 
  
   G/SCM/N/186/TUR
 Page 43 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
80 (except 809) * educational services 
(education of adults and 
other educational activities are excluded) 1 Million TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investment, 
eventide home  Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities  TR61 (Antalya, Isparta, Burdur)  
    
11-12-13-14 * mining and quarry 
investments (except 1st group mines, stone chips, 
mining under royalty 
agreements) 1 Million TL 
    REGION 2 
TR62 (Adana, Mersin)  
15 * food and beverages 
production (except the 
unsupported investment 
subjects listed in Annex 4 and investment subjects 
listed in footnote 6 which 
will benefit from the general 
investment encouragement 
system) 2 Million TL 
  
  G/SCM/N/186/TUR 
Page 44  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
0121 * integrated animal 
husbandry investments 
(including integrated animal husbandry investments for 
breeding) in integrated dairy 
cattle livestock 
facilities 500 items, 
   in integrated cattle 
fattening livestock 
facilities 700 items 
/fattening period 
   in integrated ovine 
breeding facilities 
for meat and dairy 
2000 items/ period 
   in integrated poultry 
facilities 200.000 
items/period 
    
 * greenhouse investments 25 decares 
    
0500.0.04 * aquaculture 1 Million TL 
    REGION 2 TR62 (Adana, Mersin)  
17 * textile products 
manufacturing (Except the subjects listed in footnote 8) For the textile 
dying-finishing 
investments  
15 Million TL, for 
other investment 
subjects extension 
and modernization 
investments above  
1 Million TL. 
  
   G/SCM/N/186/TUR
 Page 45REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
 * multifunctional, nano-
technological textile 
production 1 Million TL 
    
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, 
flake board, particle board, 
mdf boards etc.   4 Million TL 
    
21 * paper and paper products 
manufacturing   integrated paper 
production facilities 
which must include 
cellulose production 
department 
    
24 * manufacture of chemical 
substances and products    4 Million TL 
    
2610.1, 2610.2 (except 
2610.2.03.01),  2610.3, 
2610.4 * sheet glass, shaping and 
processing of the sheet glass 
(except multi layered 
insulation glasses) convex glass and glass-fiber 
production 4 Million TL 
    
29 * machinery and equipment 
production 4 Million TL 
    REGION 2 TR62 (Adana, Mersin)  
30 * office, accounting and data 
processing equipment 
manufacturing 4 Million TL 
  
  G/SCM/N/186/TUR 
Page 46  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
31 * electrical machinery and 
equipment production 4 Million TL 
    
32 * radio, tv, communication 
equipment and appliances 
production 4 Million TL 
    
34 * motor vehicle manufacture 
and its supplier industry motor vehicles 
manufacture 
investments with a 
total cost of 
50 Million TL 
   motor vehicles 
supplier industry 
investments with a 
total cost of 
5 Million TL 
    
3520 * manufacture of railway 
and tramway locomotives 
and wagons 4 Million TL 
    
361 * furniture manufacturing 
(except furniture 
manufactured only from 
metal and plastic) 4 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels 3 star hotels and 
above 
    REGION 2 TR62 (Adana, Mersin)  
5510.3.01 * student dormitories 100 students 
  
   G/SCM/N/186/TUR
 Page 47REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
6302.0.01 * cold storage house 
services 1000 m2 
    
6302.0.03 * licensed warehousing 2 Million TL 
    
80 (except 809) * educational services 
(education of adults and other educational activities 
are excluded) 1 Million TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investment, 
eventide home  Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities  REGION 2 TR62 (Adana, Mersin)  
    
11-12-13-14 * mining and quarry 
investments (except 1st 
group mines, stone chips, 
mining under royalty agreements) 500 Thousand TL 
    
REGION 3 TR33 (Manisa, Afyonkarahisar, Kütahya, U şak)
15 * food and beverages 
production (except the 
unsupported investment subjects listed in Annex 4 
and investment subjects 
listed in footnote 6 which will benefit from the general 
investment encouragement 
system) 1 Million TL 
  
  G/SCM/N/186/TUR 
Page 48  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
0121 * integrated animal 
husbandry investments 
(including integrated animal husbandry investments for 
breeding) in integrated dairy 
cattle livestock 
facilities 300 items, 
   in integrated cattle 
fattening livestock 
facilities 500 items 
/fattening period 
   in integrated ovine 
breeding facilities 
for meat and dairy 
1000 items/ period 
   in integrated poultry 
facilities 200.000 
items/period 
    
 * greenhouse investments 10 decares 
    
1721.0.01 * blankets  1 Million TL 
    
1810.1 * production of leather 
apparel 1 Million TL 
    
19 * tanning and processing of 
leather 500 Thousand TL 
    REGION 3 TR33 (Manisa, Afyonkarahisar, Kütahya, U şak)
 * multifunctional, nano-
technological textile production 500 Thousand TL 
  
   G/SCM/N/186/TUR
 Page 49 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
2010.0.02.55, 2021 * production of flooring 
parquet, coating, plywood, 
flake board, particle board, mdf boards etc.   3 Million TL 
    
21 * paper and paper products 
manufacturing   integrated paper 
production facilities 
which must include 
cellulose production 
department 
    
26 (except 2693.2, 
2694.1 ,2695.1,2695.3, 
2695.4, 2610.2.03.01) * production of non-metallic 
mineral products (except 
tile, briquette, brick and 
construction materials made from baked clay, cement, 
concrete products for 
construction, ready mixed concrete, mortar, multi 
layered insulation glass) 2 Million TL 
    
28 * metal ware 3 Million TL 
    
29 * machinery and equipment 
production 3 Million TL 
    
30 * office, accounting and data 
processing equipment 
manufacturing 3 Million TL 
    REGION 3 TR33 (Manisa, Afyonkarahisar, Kütahya, U şak)
31 * electrical machinery and 
equipment production 3 Million TL 
  
  G/SCM/N/186/TUR 
Page 50 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
32 * radio, tv, communication 
equipment and appliances 
production 3 Million TL 
    
motor vehicles 
manufacture 
investments with a 
total cost of 
50 Million TL 34 * motor vehicle manufacture 
and its supplier industry motor vehicles 
supplier industry 
investments with a 
total cost of 
3 Million TL 
    
361 * furniture manufacturing 
(except furniture 
manufactured only from 
metal and plastic) 3 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels 3 star hotels and 
above 
    
5510.3.01 * student dormitories 100 students 
    
6302.0.03 * licensed warehousing 1 Million TL 
    REGION 3 TR33 (Manisa, Afyonkarahisar, Kütahya, U şak)
80 (except 809) * educational services 
(education of adults and 
other educational activities are excluded) 500 Thousand TL 
  
   G/SCM/N/186/TUR
 Page 51 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investment, 
eventide home  Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities  TR33 (Manisa, Afyonkarahisar, Kütahya, U şak)
   
11-12-13-14 * mining and quarry 
investments (except 1st group mines, stone chips, 
mining under royalty 
agreements) 500 Thousand TL 
    
15 * food and beverages 
production (excluding 
subjects not to be supported 
as determined in Annex 4 and subjects determined in 
footnote 6 which are eligible 
to benefit from general investment encouragement 
mechanism)  1 Million TL 
    
0121 * integrated animal 
husbandry investments 
(including breeding animal 
husbandry)  in the integrated 
dairy cattle facilities 
300 items/fattening 
period REGION 3 
TR52 (Konya, Karaman)  
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period 
  
  G/SCM/N/186/TUR 
Page 52 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period 
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
    
1810.1 * leather wearing apparel 
manufacture  1 Million TL 
    
1912 and 1920 * suitcase, hand bag, 
saddlery and footwear etc. 
manufacture  1 Million TL 
    REGION 3 TR52 (Konya, Karaman)  
21 * paper and paper products 
manufacture integrated paper 
production facilities 
including cellulose 
production 
department 
  
   G/SCM/N/186/TUR
 Page 53 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
24 * manufacture of chemical 
substances and products    3 Million TL 
    
2695.1.02 * production of non-metallic 
mineral products;  
prefabricated construction 
components made of only cement, concrete and 
artificial stone  2 Million TL 
    
2720 * primary metal industry 
excluding iron and steel  3 Million TL 
    
28 * metal ware  3 Million TL 
    
29 * machinery manufacture 3 Million TL 
(500 Thousand TL 
for revolvers, guns 
and other 
weapons için 
500 Thousand TL) 
    
31 * manufacture of electric 
machinery and appliances 3 Million TL 
    REGION 3 TR52 (Konya, Karaman)  
32 * manufacture of radio, 
television, communication 
equipment and appliances 3 Million TL 
  
  G/SCM/N/186/TUR 
Page 54  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
33 (excluding 333) * medical instruments, high 
precision and optical 
instrument manufacture (watch manufacture is 
excluded) 3 Million TL 
    
34 * land motor vehicle 
manufacture and its supplier 
industry  investment cost for 
land motor vehicle 
is 50 Million TL 
   investment cost for 
land motor vehicle 
supplier industry is 
3 Million TL 
    
3591 and 3592 * motorcycle and bicycle 
manufacture 500 Thousand TL 
    
361 * furniture manufacture 
(excluding furniture 
manufactured only from 
metal and plastic) 3 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels  three star hotels and 
above 
    REGION 3 TR52 (Konya, Karaman)  
5510.3.01 * student dormitories 100 students 
 
  
   G/SCM/N/186/TUR
 Page 55 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
6302.0.01 * Cold storage warehouse 1000 m2 
    
6302.0.03 * licensed warehousing 1 Million TL 
    
80 (excluding 809) *educational services 
(education of adults and 
other educational activities 
are excluded) 500 Thousand TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home Eventide home for 
100 persons 
    TR52 (Konya, Karaman)  
 * hazardous waste recycle 
and incineration facilities  
11-12-13-14 * mining and quarrying 
investments (excluding 1st 
group minerals, stone chips 
and mining with royalty  500 Thousand TL 
    REGION 3 
TR63 (Hatay, K.Mara ş,Osmaniye)  
15 * food and beverages 
production (excluding subjects not to be supported 
as determined in Annex 4 
and subjects determined in 
footnote 6 which are eligible 
to benefit from general investment encouragement 
mechanism) 1 Million TL 
  
  G/SCM/N/186/TUR 
Page 56  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
0121 * integrated animal 
husbandry investments 
(including breeding animal husbandry) in the integrated 
dairy cattle facilities 
300 items/fattening 
period 
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period 
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period 
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
    
 * greenhouse investments 10 decares 
    REGION 3 TR63 (Hatay, K.Mara ş,Osmaniye)  
0500.0.04 * aquaculture  500 Thousand TL 
  
   G/SCM/N/186/TUR
 Page 57 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
17 * manufacturing of textile 
products (excluding subjects 
identified in the footnote 8)  For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 
capacity expansion 
and modernization 
investments with a 
total cost exceeding 
1 Million TL. 
    
18 * wearing apparel 
manufacture    capacity expansion 
and modernization 
investments with a 
total cost exceeding 
1 Million TL. 
    
1912 and 1920 * suitcase, hand bag, 
saddlery and footwear etc. 
manufacture 1 Million TL 
    
 * multifunctional, nano-
technological textile products  500 Thousand TL 
    REGION 3 TR63 (Hatay, K.Mara ş,Osmaniye)  
21 * paper and paper products 
manufacture integrated paper 
production facilities 
which must include 
cellulose production 
department 
  
  G/SCM/N/186/TUR 
Page 58  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
24 * manufacture of chemical 
substances and products 3 Million TL 
    
28 * metal ware 3 Million TL 
    
3430 * land motor vehicle 
supplier industry 3 Million TL 
    
361 * furniture manufacture 
(excluding furniture 
manufactured only from metal and plastic) 3 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels three star hotels and 
above 
    
5510.3.01 * student dormitories with a capacity of 
100 students 
    
6302.0.01 * Cold storage warehouse  1000 m2 
    
6302.0.03 * licensed warehousing  1 Million TL 
    REGION 3 TR63 (Hatay, K.Mara ş,Osmaniye)  
80 (excluding 809) * educational services 
(education of adults and 
other educational activities 
are excluded) 500 Thousand TL 
  
   G/SCM/N/186/TUR
 Page 59 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities  TR63 (Hatay, K.Mara ş,Osmaniye)  
   
11-12-13-14 * mining and quarrying 
investments (excluding 1 st 
group minerals, stone chips 
and mining with royalty 500 Thousand TL 
    
15 * food and beverages 
production (excluding subjects not to be supported 
as determined in Annex 4 
and subjects determined in footnote 6 which are eligible 
to benefit from general 
investment encouragement mechanism) 1 Million TL 
    
0121 * integrated animal 
husbandry investments 
(including breeding animal 
husbandry) in the integrated 
dairy cattle facilities 
300 items/fattening 
period REGION 3 
TR71 (K ırıkkale, Aksaray,Ni ğde, Nevşehir, 
Kırşehir)  
   in the integrated 
bovine husbandry 
facilities 500 
items/fattening 
period 
  
  G/SCM/N/186/TUR 
Page 60  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
ovine  husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period 
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
    
 * greenhouse investments 10 decares 
    
17 * manufacturing of textile 
products (excluding subjects identified in the footnote 8) For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 
capacity expansion 
and modernization 
investments with a 
total cost exceeding 
1 Million TL. 
    REGION 3 TR71 (K ırıkkale, Aksaray,Ni ğde, Nevşehir, 
Kırşehir)  
18 * wearing apparel 
manufacture    capacity expansion 
and modernization 
investments with a 
total cost exceeding 
1 Million TL. 
  
   G/SCM/N/186/TUR
 Page 61REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
19 * tanning and processing of 
leather 500 Thousand TL 
    
2511 * inner tube and tyre 
manufacture 3 Million TL 
    
2695.1.02 * production of non-metallic 
mineral products; 
prefabricated construction 
components made of only cement, concrete and 
artificial stone 2 Million TL 
    
29 * machinery manufacture 3 Million TL 
    
31 * manufacture of electric 
machinery and appliances  3 Million TL 
    
32 * manufacture of radio, 
television, communication 
equipment and appliances  3 Million TL 
    
34 * land motor vehicle 
manufacture and its supplier 
industry  investment cost for 
land motor vehicle 
is 50 Million TL. REGION 3 TR71 (K ırıkkale, Aksaray,Ni ğde, Nevşehir, 
Kırşehir)  
   investment cost for 
land motor vehicle 
supplier industry is 
3 Million TL 
  
  G/SCM/N/186/TUR 
Page 62  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
3530 * manufacture of 
aeronautical vehicles and 
spacecrafts 3 Million TL 
    
361 * furniture manufacture 
(excluding furniture 
manufactured only from metal and plastic) 3 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels three star hotels and 
above 
    
5510.3.01 * student dormitories with a capacity of 
100 students 
    
6302.0.01 * Cold storage warehouse  1000 m2 
    
6302.0.03 * licensed warehousing 1 Million TL 
    
80 (excluding 809) * educational services 
(education of adults and 
other educational activities 
are excluded) 500 Thousand TL 
    REGION 3 TR71 (K ırıkkale, Aksaray,Ni ğde, Nevşehir, 
Kırşehir)  
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons 
  
   G/SCM/N/186/TUR
 Page 63 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
 * hazardous waste recycle 
and incineration facilities   TR71 (K ırıkkale, Aksaray,Ni ğde, Nevşehir, 
Kırşehir)     
11-12-13-14 * mining and quarrying 
investments (excluding 1st 
group minerals, stone chips 
and mining with royalty  500 Thousand TL 
    
15 * food and beverages 
production (excluding 
subjects not to be supported 
as determined in Annex 4 and subjects determined in 
footnote 6 which are eligible 
to benefit from general investment encouragement 
mechanism) 1 Million TL 
    
0121 * integrated animal 
husbandry investments (including breeding animal 
husbandry) in the integrated 
dairy cattle facilities 
300 items/fattening 
period 
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period REGION 3 
TR72 (Kayseri, Sivas,Yozgat)  
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period 
  
  G/SCM/N/186/TUR 
Page 64 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
    
 * greenhouse investments 10 decares 
    
17 * manufacturing of textile 
products (excluding subjects identified in the footnote 8) 
 For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 
capacity expansion 
and modernization 
investments with a 
total cost exceeding 
1 Million TL. 
    
18 * wearing apparel 
manufacture  capacity expansion 
and modernization 
investments with a 
total cost exceeding 
1 Million TL. 
    REGION 3 TR72 (Kayseri, Sivas,Yozgat)  
 * multifunctional, nano-
technological textile 
products  500 Thousand TL 
  
   G/SCM/N/186/TUR
 Page 65 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, 
flake board, particle board, mdf boards etc.   3 Million TL 
    
24 * manufacture of chemical 
substances and products    3 Million TL 
    
26 (excluding 2693.2, 
2694.1 ,2695.1,2695.3, 
2695.4, 2610.2.03.01) * production of non-metallic 
mineral products (except 
tile, briquette, brick and 
construction materials made from baked clay, cement, 
concrete products for 
construction, ready mixed concrete, mortar, multi 
layered insulation glass)  2 Million TL 
    
2720 * primary metal industry 
excluding iron and steel   3 Million TL 
    
28 *metal ware 3 Million TL 
    
29 * machinery manufacture 3 Million TL 
    
31 * manufacture of electric 
machinery and appliances  3 Million TL 
    REGION 3 TR72 (Kayseri, Sivas,Yozgat)  
32 * manufacture of radio, 
television, communication equipment and appliances  3 Million TL 
  
  G/SCM/N/186/TUR 
Page 66  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
33 (excluding 333) * medical instruments, high 
precision and optical 
instrument manufacture (watch manufacture is 
excluded) 3 Million TL 
    
3430 * land motor vehicle 
supplier industry    3 Million TL 
    
3520 * manufacture of railroad 
and tram locomotives and 
cars 3 Million TL 
    
361 * furniture manufacture 
(excluding furniture 
manufactured only from 
metal and plastic) 3 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels Three star hotels 
and above 
    
5510.3.01 * student dormitories With a capacity of 
100 students 
    
6302.0.03 * licensed warehousing 1 Million TL 
    REGION 3 TR72 (Kayseri, Sivas,Yozgat)  
80 (excluding 809) * educational services 
(education of adults and 
other educational activities 
are excluded) 500 Thousand TL 
  
   G/SCM/N/186/TUR
 Page 67 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities   TR72 (Kayseri, Sivas,Yozgat)  
   
11-12-13-14 * mining and quarrying 
investments (excluding 1st 
group minerals, stone chips 
and mining with royalty  500 Thousand TL 
    
15 * food and beverages 
production (excluding subjects not to be supported 
as determined in Annex 4 
and subjects determined in footnote 6 which are eligible 
to benefit from general 
investment encouragement mechanism)  1 Million TL 
    
0121 * integrated animal 
husbandry investments 
(including breeding animal 
husbandry) in the integrated 
dairy cattle facilities 
300 items/fattening 
period REGION 3 
TR81 (Zonguldak, Karabük, Bart ın) 
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period 
  
  G/SCM/N/186/TUR 
Page 68  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period 
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
    
0500.0.04 * aquaculture 500 Thousand TL 
    
18 * wearing apparel 
manufacture  capacity expansion 
and modernization 
investments with a 
total cost exceeding 
1 Million TL. 
    REGION 3 TR81 (Zonguldak, Karabük, Bart ın) 
 * multifunctional, nano-
technological textile 
products  500 Thousand TL 
  
   G/SCM/N/186/TUR
 Page 69 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum Investment 
Amounts and 
Capacities 
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, 
flake board, particle board, 
mdf boards etc.   3 Million TL 
    
21 * paper and paper products 
manufacture integrated paper 
production facilities 
which must include 
cellulose production 
department 
    
26 (excluding 2693.2, 
2694.1 ,2695.1,2695.3, 
2695.4, 2610.2.03.01) * production of non-metallic 
mineral products (except tile, briquette, brick and 
construction materials made 
from baked clay, cement, concrete products for 
construction, ready mixed 
concrete, mortar, multi layered insulation glass)  2 Million TL 
    
28 *metal ware 3 Million TL 
    
29 * machinery manufacture 3 Million TL 
    
31 * manufacture of electric 
machinery and appliances  3 Million TL 
    
361 * furniture manufacture 
(excluding furniture 
manufactured only from 
metal and plastic) 3 Million TL 
   REGION 3 TR81 (Zonguldak, Karabük, Bart ın) 
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels Three star hotels and 
above  
  G/SCM/N/186/TUR 
Page 70  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
5510.3.01 * student dormitories With a capacity of 
100 students 
    
6302.0.03 * licensed warehousing 1 Million TL 
    
80 (excluding 809) * educational services 
(education of adults and 
other educational activities 
are excluded) 500 Thousand TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities   TR81 (Zonguldak, Karabük, Bart ın) 
   
11-12-13-14 * mining and quarrying 
investments (excluding 1st 
group minerals, stone chips 
and mining with royalty  500 Thousand TL 
    REGION 3 
TR83 (Samsun, Tokat, Çorum, Amasya)  
15 * food and beverages 
production (excluding 
subjects not to be supported 
as determined in Annex 4 
and subjects determined in 
footnote 6 which are eligible to benefit from general 
investment encouragement 
mechanism)  1 Million TL 
  
   G/SCM/N/186/TUR
 Page 71 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
0121 * integrated animal 
husbandry investments 
(including breeding animal husbandry) in the integrated 
dairy cattle facilities 
300 items/fattening 
period 
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period 
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period 
   in the integrated 
poultry husbandry 
facilities 
200.000 items 
/fattening period 
    
 * greenhouse investments 10 decares 
    REGION 3 TR83 (Samsun, Tokat, Çorum, Amasya)  
0500.0.04 * aquaculture 500 Thousand TL 
  
  G/SCM/N/186/TUR 
Page 72  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
17 * manufacturing of textile 
products (excluding subjects 
identified in the footnote 8) For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 
capacity expansion 
and modernization 
investments with a 
total cost exceeding 
1 Million TL. 
    
18 * wearing apparel 
manufacture    capacity expansion 
and modernization 
investments with a 
total cost exceeding 
1 Million TL. 
    
1912 and 1920 * suitcase, hand bag, 
saddlery and footwear etc. 
manufacture 1 Million TL 
    
 * multifunctional, nano-
technological textile products  500 Thousand TL 
    REGION 3 TR83 (Samsun, Tokat, Çorum, Amasya)  
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, flake board, particle board, 
mdf boards etc.   3 Million TL 
  
   G/SCM/N/186/TUR
 Page 73 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
21 * paper and paper products 
manufacture integrated paper 
production facilities 
which must include 
cellulose 
production 
department 
    
2423 * pharmaceuticals 
/production of chemical and 
herbal raw products used in medicine and pharmacy 3 Million TL 
    
26 (excluding 2693.2, 
2694.1 ,2695.1,2695.3, 
2695.4, 2610.2.03.01) * production of non-metallic 
mineral products (except 
tile, briquette, brick and construction materials made 
from baked clay, cement, 
concrete products for construction, ready mixed 
concrete, mortar, multi 
layered insulation glass)  2 Million TL 
    
2720 *primary metal industry 
excluding iron and steel 3 Million TL 
    
29 * machinery manufacture 3 Million TL 
    
31 * manufacture of electric 
machinery and appliances  3 Million TL 
    REGION 3 TR83 (Samsun, Tokat, Çorum, Amasya)  
32 * manufacture of radio, 
television, communication 
equipment and appliances  3 Million TL 
  
  G/SCM/N/186/TUR 
Page 74 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
33 (excluding 333) * medical instruments, high 
precision and optical 
instrument manufacture (watch manufacture is 
excluded) 3 Million TL 
    
3430 * land motor vehicle 
supplier industry    3 Million TL 
    
361 * furniture manufacture 
(excluding furniture 
manufactured only from 
metal and plastic) 3 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels Three star hotels 
and above 
    
5510.3.01 * student dormitories With a capacity of 
100 students 
    
6302.0.01 * Cold storage warehouse  1000 meter square 
    
6302.0.03 * licensed warehousing  1 Million TL 
    
80 (excluding 809) * educational services 
(education of adults and 
other educational activities 
are excluded) 500 Thousand TL 
    REGION 3 TR83 (Samsun, Tokat, Çorum, Amasya)  
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons 
  
   G/SCM/N/186/TUR
 Page 75REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
 * hazardous waste recycle 
and incineration facilities   TR83 (Samsun, Tokat, Çorum, Amasya)  
   
11-12-13-14 * mining and quarrying 
investments (excluding 1 st 
group minerals, stone chips 
and mining with royalty  500 Thousand TL 
    
15 * food and beverages 
production (excluding subjects not to be supported 
as determined in Annex 4 
and subjects determined in footnote 6 which are eligible 
to benefit from general 
investment encouragement 
mechanism)  1 Million TL 
    
0121 * integrated animal 
husbandry investments (including breeding animal 
husbandry) in the integrated 
dairy cattle facilities 
300 items/fattening 
period 
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period REGION 3 
TRC1 (Gaziantep, Ad ıyaman,Kilis)  
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items / 
fattening period 
  
  G/SCM/N/186/TUR 
Page 76 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
    
 * greenhouse investments 10 decares 
    
17 * manufacturing of textile 
products (excluding subjects identified in the footnote 8) For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 
capacity expansion 
and modernization 
investments with a 
total cost exceeding 
1 Million TL. 
    
18 * wearing apparel 
manufacture    capacity expansion 
and modernization 
investments with a 
total cost exceeding 
1 Million TL. 
    REGION 3 TRC1 (Gaziantep, Ad ıyaman,Kilis)  
 * multifunctional, nano-
technological textile 
products  500 Thousand TL 
  
   G/SCM/N/186/TUR
 Page 77 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
1912 and 1920 * suitcase, hand bag, 
saddlery and footwear etc. 
manufacture 1 Million TL 
    
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, 
flake board, particle board, mdf boards etc.   3 Million TL 
    
21 * paper and paper products 
manufacture integrated paper 
production facilities 
which must include 
cellulose production 
department 
    
26 (excluding 261, 
2693.2, 2694.1, 2695.3 
and 2695.4) * production of non-metallic 
mineral products (except for glass and glass products, 
tile, briquette, brick and 
construction materials made from baked clay, cement, 
concrete products for 
construction, ready mixed concrete and mortar)  2 Million TL 
    
28 * metal ware  3 Million TL 
    
29 * machinery manufacture 3 Million TL 
    REGION 3 TRC1 (Gaziantep, Ad ıyaman,Kilis)  
31 * manufacture of electric 
machinery and appliances  3 Million TL 
  
  G/SCM/N/186/TUR 
Page 78  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
32 * manufacture of radio, 
television, communication 
equipment and appliances  3 Million TL 
    
33 (excluding 333) * medical instruments, high 
precision and optical 
instrument manufacture (watch manufacture is 
excluded) 3 Million TL 
    
3430 * land motor vehicle 
supplier industry    3 Million TL 
    
3591 and 3592 * motorcycle and bicycle 
manufacture   500 Thousand TL 
    
361 * furniture manufacture 
(excluding furniture 
manufactured only from metal and plastic) 3 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 *hotels Three star hotels 
and above 
    
5510.3.01 *student dormitories With a capacity of 
100 students 
    REGION 3 TRC1 (Gaziantep, Ad ıyaman,Kilis)  
6302.0.03 *licensed warehousing 1 Million TL 
  
   G/SCM/N/186/TUR
 Page 79 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
80 (excluding 809) * educational services 
(education of adults and 
other educational activities are excluded) 500 Thousand TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities   REGION 3 TRC1 (Gaziantep, Ad ıyaman,Kilis)  
   
11-12-13-14 * mining and quarrying 
investments (excluding 1st 
group minerals, stone chips 
and mining with royalty  500 Thousand TL 
    
15 * food and beverages 
production (excluding subjects not to be supported 
as determined in Annex 4 
and subjects determined in footnote 6 which are eligible 
to benefit from general 
investment encouragement 
mechanism)  1 Million TL 
    REGION 4 TR82 (Kastamonu Çank ırı, Sinop)  
0121 * integrated animal 
husbandry investments (including breeding animal 
husbandry) in the integrated 
dairy cattle 
facilities 300 
items/fattening 
period 
  
  G/SCM/N/186/TUR 
Page 80  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
bovine husbandry 
facilities 500 
items/fattening 
period 
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items/fattening 
period 
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
    
0500.0.04 * aquaculture 500 Thousand TL 
    
17 * manufacturing of textile 
products (excluding subjects 
identified in the footnote 8) For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 500 
Thousand TL. 
    REGION 4 TR82 (Kastamonu Çank ırı, Sinop)  
18 * wearing apparel 
manufacture    500 Thousand TL 
  
   G/SCM/N/186/TUR
 Page 81 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
 * multifunctional, nano-
technological textile 
products  500 Thousand TL 
    
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, 
flake board, particle board, mdf boards etc.   2 Million TL 
    
21 * paper and paper products 
manufacture integrated paper 
production facilities 
which must include 
cellulose production 
department 
    
2429.1 * production of explosives    500 Thousand TL 
    
26 (excluding 2693.2, 
2694.1,2695.1,2695.3, 
2695.4, 2610.2.03.01) * production of non-metallic 
mineral products (except tile, briquette, brick and 
construction materials made 
from baked clay, cement, concrete products for 
construction, ready mixed 
concrete, mortar, multi 
layered insulation glass)  500 Thousand TL 
    
28 * metal ware 2 Million TL 
    REGION 4 TR82 (Kastamonu Çank ırı, Sinop)  
29 * machinery manufacture 2 Million TL 
  
  G/SCM/N/186/TUR 
Page 82  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
31 * manufacture of electric 
machinery and appliances  2 Million TL 
    
33 (excluding 333) * medical instruments, high 
precision and optical 
instrument manufacture 
(watch manufacture is excluded) 2 Million TL 
    
3430 * land motor vehicle 
supplier industry    2 Million TL 
    
361 * furniture manufacture 
(excluding furniture manufactured only from 
metal and plastic) 2 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels Three star hotels 
and above 
    
5510.3.01 * student dormitories With a capacity of 
100 students 
    
6302.0.01 * Cold storage warehouse  500 m2 
    
6302.0.03 * licensed warehousing  1 Million TL 
    REGION 4 TR82 (Kastamonu Çank ırı, Sinop)  
80 (excluding 809) * educational services 
(education of adults and other educational activities 
are excluded) 500 Thousand TL 
  
   G/SCM/N/186/TUR
 Page 83 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities   TR82 (Kastamonu Çank ırı, Sinop)  
   
11-12-13-14 * mining and quarrying 
investments (excluding 1 st 
group minerals, stone chips 
and mining with royalty  500 Thousand TL 
    
15 * food and beverages 
production (excluding subjects not to be supported 
as determined in Annex 4 
and subjects determined in footnote 6 which are eligible 
to benefit from general 
investment encouragement mechanism)  1 Million TL 
    
0121 * integrated animal 
husbandry investments 
(including breeding animal 
husbandry) in the integrated 
dairy cattle 
facilities 300 
items/fattening 
period REGION 4 
TR90  
(Trabzon,Ordu,Giresun,Rize,Artvin,Gümü şhane)
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period 
  
  G/SCM/N/186/TUR 
Page 84  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items/fattening 
period 
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
    
0500.0.04 * aquaculture 500 Thousand TL 
    
17 * manufacturing of textile 
products (excluding subjects identified in the footnote 8) 
 For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 500 
Thousand TL. 
    
18 * wearing apparel 
manufacture    500 Thousand TL 
    
1912 and 1920 * suitcase, hand bag, 
saddlery and footwear etc. 
manufacture 500 Thousand TL 
   REGION 4 TR90  
(Trabzon,Ordu,Giresun,Rize,Artvin,Gümü şhane)
 * multifunctional, nano-
technological textile products  500 Thousand TL 
  
   G/SCM/N/186/TUR
 Page 85REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, 
flake board, particle board, mdf boards etc.   2 Million TL 
    
21 * paper and paper products 
manufacture integrated paper 
production facilities 
which must include 
cellulose production 
department 
    
2695.1.02, 2694.2.01, 
2694.3.01 * production of non-metallic 
mineral products only cement, prefabricated 
construction materials made 
of concrete and artificial 
stone, lime, plaster 500 Thousand TL 
    
2927.0.03 *revolvers, guns and other 
weapons 500 Thousand TL 
    
32 * manufacture of radio, 
television, communication 
equipment and appliances  2 Million TL 
    REGION 4 TR90  
(Trabzon,Ordu,Giresun,Rize,Artvin,Gümü şhane)
33 (excluding 333) * medical instruments, high 
precision and optical instrument manufacture 
(watch manufacture is 
excluded) 2 Million TL 
  
  G/SCM/N/186/TUR 
Page 86  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
361 * furniture manufacture 
(excluding furniture 
manufactured only from metal and plastic) 2 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels Three star hotels 
and above 
    
5510.3.01 * student dormitories With a capacity of 
100 students 
    
6302.0.01 * Cold storage warehouse  500 m2 
    
6302.0.03 * licensed warehousing  1 Million TL 
    
80 (excluding 809) * educational services 
(education of adults and 
other educational activities are excluded) 500 Thousand TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons 
    TR90  
(Trabzon,Ordu,Giresun,Rize,Artvin,Gümü şhane)
 * hazardous waste recycle 
and incineration facilities   REGION 4 
TRB1 (Malatya,Elaz ığ, Bingöl,Tunceli)  11-12-13-14 * mining and quarrying 
investments (excluding 1st 
group minerals, stone chips 
and mining with royalty  500 Thousand TL 
  
   G/SCM/N/186/TUR
 Page 87 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
15 * food and beverages 
production (excluding 
subjects not to be supported as determined in Annex 4 
and subjects determined in 
footnote 6 which are eligible 
to benefit from general 
investment encouragement mechanism)  1 Million TL 
    
0121 * integrated animal 
husbandry investments 
(including breeding animal husbandry) in the integrated 
dairy cattle 
facilities 300 
items/fattening 
period 
   in the integrated 
bovine husbandry 
facilities 500 
items/fattening 
period 
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period REGION 4 TRB1 (Malatya,Elaz ığ, Bingöl,Tunceli)  
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
  
  G/SCM/N/186/TUR 
Page 88  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
 * greenhouse investments 10 decares 
    
0500.0.04 * aquaculture 500 Thousand TL 
    
17 * manufacturing of textile 
products (excluding subjects identified in the footnote 8) For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 
500 Thousand TL. 
    
18 * wearing apparel 
manufacture    500 Thousand TL 
    
1912 and 1920 * suitcase, hand bag, 
saddlery and footwear etc. manufacture 500 Thousand TL 
    
 * multifunctional, nano-
technological textile 
products  500 Thousand TL 
    
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, 
flake board, particle board, 
mdf boards etc.   2 Million TL 
    REGION 4 TRB1 (Malatya,Elaz ığ, Bingöl,Tunceli)  
2519 and 2520 *manufacture of plastic and 
rubber products (except for 
inner tube and tyre manufacture) 2 Million TL 
  
   G/SCM/N/186/TUR
 Page 89 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
2695.1.02, 2694.2.01, 
2694.3.01 * production of non-metallic 
mineral products;  only 
cement, prefabricated construction materials made 
of concrete and artificial 
stone, lime, plaster 500 Thousand TL 
    
28 * metal ware  2 Million TL 
    
29 * machinery manufacture 2 Million TL 
    
31 * manufacture of electric 
machinery and appliances  2 Million TL 
    
32 * manufacture of radio, 
television, communication equipment and appliances  2 Million TL 
    
361 * furniture manufacture 
(excluding furniture 
manufactured only from metal and plastic) 2 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels At least 3 stars 
    
5510.3.01 * student dormitories With a capacity of 
100 students 
    REGION 4 TRB1 (Malatya,Elaz ığ, Bingöl,Tunceli)  
6302.0.01 * Cold storage warehouse  500 m2 
  
  G/SCM/N/186/TUR 
Page 90  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
6302.0.03 * licensed warehousing  1 Million TL 
    
80 (excluding 809) * educational services 
(education of adults and 
other educational activities 
are excluded) 500 Thousand TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities   TRB1 (Malatya,Elaz ığ, Bingöl,Tunceli)  
   
11-12-13-14 * mining and quarrying 
investments (excluding 1st 
group minerals, stone chips 
and mining with royalty  500 Thousand TL 
    
15 * food and beverages 
production (excluding subjects not to be supported 
as determined in Annex 4 
and subjects determined in footnote 6 which are eligible 
to benefit from general 
investment encouragement 
mechanism) 1 Million TL 
    REGION 4 
TRA1 (Erzurum, Erzincan,Bayburt)  
0121 * integrated animal 
husbandry investments (including breeding animal 
husbandry) in the integrated 
dairy cattle facilities 
300 items/fattening 
period 
  
   G/SCM/N/186/TUR
 Page 91REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period 
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period 
   in the integrated 
poultry husbandry 
facilities 200.000 
items /fattening 
period 
    
17 * manufacturing of textile 
products (excluding subjects identified in the footnote 8) For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 
500 Thousand TL. 
    
18 * wearing apparel 
manufacture    500 Thousand TL 
    REGION 4 TRA1 (Erzurum, Erzincan,Bayburt)  
19 * tanning and processing of 
leather 500 Thousand TL 
  
  G/SCM/N/186/TUR 
Page 92  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support MeasuresMinimum 
Investment 
Amounts and 
Capacities 
 * multifunctional, nano-
technological textile products 500 Thousand TL 
    
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, 
flake board, particle board, 
mdf boards etc.   2 Million TL 
    
2519 and 2520 * manufacture of plastic and 
rubber products (except for 
inner tube and tyre 
manufacture) 2 Million TL 
    
26 (excluding 
2610.2.03.01, 2693.2, 
2694.1, 2695.3, 
2695.4) * production of non-metallic 
mineral products (except 
multi layered insulation 
glass, tile, briquette, brick, cement, ready mixed 
concrete and mortar)  500 Thousand TL 
    
28 * metal ware  2 Million TL 
    
29 * machinery manufacture 2 Million TL 
    
31 * manufacture of electric 
machinery and appliances  2 Million TL 
    REGION 4 TRA1 (Erzurum, Erzincan,Bayburt)  
32 * manufacture of radio, 
television, communication 
equipment and appliances  2 Million TL 
  
   G/SCM/N/186/TUR
 Page 93REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
33 (excluding 333) * medical instruments, high 
precision and optical 
instrument manufacture (watch manufacture is 
excluded) 2 Million TL 
    
361 * furniture manufacture 
(excluding furniture manufactured only from 
metal and plastic) 2 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels At least 3 stars 
    
5510.3.01 * student dormitories With a capacity of 
100 students 
    
6302.0.01 * Cold storage warehouse  500 m2 
    
6302.0.03 * licensed warehousing  1 Million TL 
    
80 (excluding 809) * educational services 
(education of adults and other educational activities 
are excluded) 500 Thousand TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons 
    REGION 4 TRA1 (Erzurum, Erzincan,Bayburt)  
 * hazardous waste recycle 
and incineration facilities   
  
  G/SCM/N/186/TUR 
Page 94 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
11-12-13-14 * mining and quarrying 
investments (excluding 1st 
group minerals, stone chips and mining with royalty  500 Thousand TL 
    
15 * food and beverages 
production (excluding 
subjects not to be supported as determined in Annex 4 
and subjects determined in 
footnote 6 which are eligible to benefit from general 
investment encouragement 
mechanism)  1 Million TL 
    
0121 * integrated animal 
husbandry investments 
(including breeding animal husbandry) in the integrated 
dairy cattle facilities 
300 items/fattening 
period 
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period REGION 4 TRA2 (Ağrı,Kars,Iğdır,Ardahan)  
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period 
  
   G/SCM/N/186/TUR
 Page 95 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
    
17 * manufacturing of textile 
products (excluding subjects 
identified in the footnote 8) For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 
500 Thousand TL. 
    
18 * wearing apparel 
manufacture    500 Thousand TL 
    
19 * tanning and processing of 
leather 500 Thousand TL 
    
 * multifunctional, nano-
technological textile 
products  500 Thousand TL 
    
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, 
flake board, particle board, 
mdf boards etc.   2 Million TL 
    REGION 4 TRA2 (Ağrı,Kars,Iğdır,Ardahan)  
2519 and 2520 * manufacture of plastic and 
rubber products (except for 
inner tube and tyre manufacture) 2 Million TL 
  
  G/SCM/N/186/TUR 
Page 96 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
26 (excluding 
2610.2.03.01, 2693.2, 
2694.1, 2695.3, 
2695.4) * production of non-metallic 
mineral products (except 
multi layered insulation glass, tile, briquette, brick, 
cement, ready mixed 
concrete and mortar)  500 Thousand TL 
    
28 * metal ware   2 Million TL 
    
361 * furniture manufacture 
(excluding furniture 
manufactured only from 
metal and plastic) 2 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels At least  3 stars 
    
5510.3.01 * student dormitories With a capacity of 
100 students 
    
6302.0.01 * Cold storage warehouse  500 m2 
    
6302.0.03 * licensed warehousing  1 Million TL 
    
80 (excluding 809) * educational services 
(education of adults and 
other educational activities 
are excluded) 500 Thousand TL 
    REGION 4 TRA2 (Ağrı,Kars,Iğdır,Ardahan)  
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons 
  
   G/SCM/N/186/TUR
 Page 97REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
 * hazardous waste recycle 
and incineration facilities   TRA2 (Ağrı,Kars,Iğdır,Ardahan)  
   
11-12-13-14 * mining and quarrying 
investments (excluding 1st 
group minerals, stone chips 
and mining with royalty  500 Thousand TL 
    
15 * food and beverages 
production (excluding subjects not to be supported 
as determined in Annex 4 
and subjects determined in footnote 6 which are eligible 
to benefit from general 
investment encouragement 
mechanism)  1 Million TL 
    
0121 * integrated animal 
husbandry investments (including breeding animal 
husbandry) in the integrated 
dairy cattle 
facilities 
300 items/fattening 
period 
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period REGION 4 
TRB2 (Van,Muş,Bitlis,Hakkari)  
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period 
  
  G/SCM/N/186/TUR 
Page 98 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
poultry husbandry 
facilities 200.000 
items /fattening 
period 
    
17 * manufacturing of textile 
products (excluding subjects identified in the footnote 8) For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 
500 Thousand TL. 
    
18 * manufacturing of textile 
products (excluding subjects 
identified in the footnote 8) 500 Thousand TL 
    
19 * wearing apparel 
manufacture    500 Thousand TL 
    
 * tanning and processing of 
leather 500 Thousand TL 
    
2010.0.02.55, 2021, * multifunctional, nano-
technological textile 
products  2 Million TL 
    REGION 4 TRB2 (Van,Muş,Bitlis,Hakkari)  
2519 and 2520 * production of flooring 
parquet, coating, plywood, flake board, particle board, 
mdf boards etc.   2 Million TL 
  
   G/SCM/N/186/TUR
 Page 99 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
26 (excluding 
2610.2.03.01, 2693.2, 
2694.1, 2695.3, 
2695.4) * manufacture of plastic and 
rubber products (except for 
inner tube and tyre manufacture) 500 Thousand TL 
    
28 * metal ware 2 Million TL 
    
2921 * manufacture of 
agricultural machinery 2 Million TL 
    
32 * manufacture of radio, 
television, communication 
equipment and appliances  2 Million TL 
    
361 * furniture manufacture 
(excluding furniture manufactured only from 
metal and plastic) 2 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels At least 3 stars 
    
5510.3.01 * student dormitories With a capacity of 
100 students 
    
6302.0.01 * Cold storage warehouse  500 m2 
    REGION 4 TRB2 (Van,Muş,Bitlis,Hakkari)  
6302.0.03 * licensed warehousing  1 Million TL 
  
  G/SCM/N/186/TUR 
Page 100  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
80 (excluding 809) * educational services 
(education of adults and 
other educational activities are excluded) 500 Thousand TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities   TRB2 (Van,Muş,Bitlis,Hakkari)  
   
11-12-13-14 * mining and quarrying 
investments (excluding 1st 
group minerals, stone chips 
and mining with royalty  500 Thousand TL 
    
15 * food and beverages 
production (excluding subjects not to be supported 
as determined in Annex 4 
and subjects determined in footnote 6 which are eligible 
to benefit from general 
investment encouragement 
mechanism) 1 Million TL 
    REGION 4 
TRC2  (Şanl ıurfa, Diyarbak ır) 
0121 * integrated animal 
husbandry investments (including breeding animal 
husbandry) in the integrated 
dairy cattle facilities 
300 items/fattening 
period 
  
   G/SCM/N/186/TUR
 Page 101 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period 
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period 
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
    
 * greenhouse investments 10 decares 
    
0500.0.04 * aquaculture 500 Thousand TL 
    
17 * manufacturing of textile 
products (excluding subjects identified in the footnote 8) For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 
500 Thousand TL. 
    REGION 4 TRC2  (Şanl ıurfa, Diyarbak ır) 
18 * wearing apparel 
manufacture 500 Thousand TL 
  
  G/SCM/N/186/TUR 
Page 102  
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
19 * tanning and processing of 
leather 500 Thousand TL 
    
 * multifunctional, nano-
technological textile products  500 Thousand TL 
    
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, flake board, particle board, 
mdf boards etc.   2 Million TL 
    
24 * manufacture of chemical 
substances and products 2 Million TL 
    
26 (excluding 
2610.2.03.01, 2693.2, 
2694.1, 2695.3, 
2695.4) * production of non-metallic 
mineral products (except 
multi layered insulation 
glass, tile, briquette, brick, cement, ready mixed 
concrete and mortar) 500 Thousand TL 
    
28 * metal ware  2 Million TL 
    
29 * machinery manufacture 2 Million TL 
    REGION 4 TRC2  (Şanl ıurfa, Diyarbak ır) 
31 * manufacture of electric 
machinery and appliances  2 Million TL 
  
   G/SCM/N/186/TUR
 Page 103 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
32 * manufacture of radio, 
television, communication 
equipment and appliances  2 Million TL 
    
33 (excluding 333) * medical instruments, high 
precision and optical 
instrument manufacture (watch manufacture is 
excluded) 2 Million TL 
    
3591 and 3592 * manufacture of 
motorbikes and bicycles 500 Thousand TL 
    
361 * furniture manufacture 
(excluding furniture 
manufactured only from 
metal and plastic) 2 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels At least  3 stars 
    
5510.3.01 * student dormitories With a capacity of 
100 students 
    
6302.0.01 * Cold storage warehouse  500 m2 
    
6302.0.03 * licensed warehousing  1 Million TL 
    REGION 4 TRC2  (Şanl ıurfa, Diyarbak ır) 
80 (excluding 809) * educational services 
(education of adults and 
other educational activities 
are excluded) 500 Thousand TL 
  
  G/SCM/N/186/TUR 
Page 104 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons 
    
 * hazardous waste recycle 
and incineration facilities   TRC2  (Şanl ıurfa, Diyarbak ır) 
   
11-12-13-14 * mining and quarrying 
investments (excluding 1 st 
group minerals, stone chips and mining with royalty  500 Thousand TL 
    
15 * food and beverages 
production (excluding 
subjects not to be supported as determined in Annex 4 
and subjects determined in 
footnote 6 which are eligible 
to benefit from general 
investment encouragement mechanism)  1 Million TL 
    
0121 * integrated animal 
husbandry investments 
(including breeding animal husbandry) in the integrated 
dairy cattle facilities 
300 items/fattening 
period REGION 4 
TRC3 (Mardin, Batman, Şırnak,Siirt)  
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period 
  
   G/SCM/N/186/TUR
 Page 105 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period 
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
    
 * greenhouse investments 10 decares 
    
17 * manufacturing of textile 
products (excluding subjects identified in the footnote 8) For textile 
finishing/coating 
investments 
15 Million TL., in 
other subjects 500 
Thousand TL. 
    
18 * wearing apparel 
manufacture  500 Thousand TL 
    
19 * tanning and processing of 
leather 500 Thousand TL 
    REGION 4 TRC3 (Mardin, Batman, Şırnak,Siirt)  
2010.0.02.55, 2021, * production of flooring 
parquet, coating, plywood, 
flake board, particle board, mdf boards etc.   2 Million TL 
  
  G/SCM/N/186/TUR 
Page 106 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
 * multifunctional, nano-
technological textile 
products  500 Thousand TL 
    
2519 and 2520 *manufacture of plastic and 
rubber products (except for 
inner tube and  tyre 
manufacture) 2 Million TL 
    
26 (excluding 
2610.2.03.01, 2693.2, 
2694.1, 2695.3, 
2695.4) * production of non-metallic 
mineral products (except 
multi layered insulation 
glass, tile, briquette, brick, cement, ready mixed 
concrete and mortar)    500 Thousand TL 
    
28 *metal ware 2 Million TL 
    
361 * furniture manufacture 
(excluding furniture 
manufactured only from 
metal and plastic) 2 Million TL 
    
5510.1.01, 5510.2.01, 
5510.5.02, 5510.5.04 * hotels At least 3 stars 
    
5510.3.01 * student dormitories With a capacity of 
100 students 
    REGION 4 TRC3 (Mardin, Batman, Şırnak,Siirt)  
6302.0.01 * Cold storage warehouse  500 m2 
  
   G/SCM/N/186/TUR
 Page 107 
REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
6302.0.03 * licensed warehousing  1 Million TL 
    
80 (excluding 809) * educational services 
(education of adults and 
other educational activities 
are excluded) 500 Thousand TL 
    
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons TRC3 (Mardin, Batman, Şırnak,Siirt)  
    
11-12-13-14 * hazardous waste recycle 
and incineration facilities  500 Thousand TL 
    
15 * food and beverages 
production (excluding subjects not to be supported 
as determined in Annex 4 
and subjects determined in footnote 6 which are eligible 
to benefit from general 
investment encouragement mechanism)  1 Million TL 
    
0121 * integrated animal 
husbandry investments 
(including breeding animal 
husbandry) in the integrated 
dairy cattle 
facilities 300 
items/fattening 
period REGION 4 
TR22 (Bozcaada and Gökçeada)  
   in the integrated 
bovine husbandry 
facilities 500 items 
/fattening period 
  
  G/SCM/N/186/TUR 
Page 108 REGIONS Level 2 US 97 CODE OF 
THE SECTOR Sectors Eligible for 
Regional Support 
Measures Minimum 
Investment 
Amounts and 
Capacities 
   in the integrated 
ovine husbandry 
facilities for dairy 
and meat products 
1000 items 
/fattening period 
   in the integrated 
poultry husbandry 
facilities 200.000 
items/fattening 
period 
    
 * greenhouse investments 10 decares 
    
0500.0.04 * aquaculture 500 Thousand TL 
    
5510.1.01, 5510.2.01, 
5510.5.02 * hotels At least 3 stars 
   
6302.0.01 * Cold storage warehouse  500 m2 
    
6302.0.03 * licensed warehousing  1 Million TL 
    
80 (excluding 809) * educational services 
(education of adults and 
other educational activities 
are excluded) 500 Thousand TL 
    REGION 4 TR22 (Bozcaada and Gökçeada)  
8511.0, 8511.0.01-05, 
8511.0.99, 8531.0.01-
03 * hospital investments, 
eventide home  Eventide home for 
100 persons  
   G/SCM/N/186/TUR
 Page 109 
ENDNOTES:  
1- Investment subjects, for which specialized industrial organized zones were established by the Ministry of Industry and Trade , benefit from 
encouragement measures foreseen in the region even though they are not included within the scope of selected sectors in the con cerned region except for 
İstanbul. 
2- Investments regarding cargo and/or passenger transport by maritim e benefit from encouragement m easures foreseen in the secon d region, investments 
regarding cargo and passenger transport by airways benefit from en couragement measures foreseen in  the first region.  Investmen ts of air taxi services are 
not supported. 
3- Private sector investments on intercity cargo and/or passenger transport by railroad and investments on intra-city cargo tra nsport by railroad  are 
supported in all regions.  In case transport activity covers mo re than one region expenditures concerning railway cars are subj ect to encouragement 
measures provided for the least developed region. 
4- Investments regarding heating and cooling of housings by geothermal energy or heat produced as by-product of power plants be nefit from 
encouragement measures provided for in the region concerned. 
5- Investments on subjects within the scope of European Coal and Steel Community Treaty are not supported. 
6- As regards food and beverages production;  completely new in vestments and capacity expansion investments concerning the prod uction of "rice, 
cracked wheat, ready-made food for pets, fish flour, fish oil, fish bait, bread, cake, wafer, raki (Turkish spirit flavoured wi th anise) and beer", completely 
new investments and capacity expansion investments concerning the production of "dried nuts and fruits, pickle, cotton linter, tea and hazelnut", 
investments on "production of ready-made soups, bouillons and pr eparations and assortment and packaging of grains and legumes" cannot benefit from 
encouragement measures foreseen  within the scope of regional and sectoral implementation. 
7- Investments on tanning of leather are supported only in organized industrial zones. 
8- In textile industry, 
- unginned cotton investments are not supported. 
- new, capacity expansion and extension types of investments for synthetic fibre production are not supported. 
 - regarding spinning and weaving (except for woollen yarn, multifunctional nano-technological textile products, carpet, tuftin g, non-
woven/non-knitted fabrics, sack) only modernization type of investments are supported. 
 
  
 
 G/SCM/N/186/TUR 
Page 110  
 
  ANNEX III  
 
LARGE INVESTMENTS* 
 
 Industry Minimum Investment 
Amounts Above 
50 Million TL 
(Million TL) 
1 Production of Chemical Substances and Products  
1-a Production of Main Chemical Substances  1.000 
1-b Production of Other Chemical Products  300 
2 Production of Refined Petroleum Products  1.000 
3 Investments in the Area of Transportation Services with  
Transit Pipe Line  
4 Motorized Land Vehicle Manufacturing Investments 250 
5 Railway and Tramway Locomotives and/or Wagons Production 
Investments  
6 Port and Port Services Investments  250 
7 Electronic Industry Investments  
7-a LCD/Plasma Production Investments 1.000 
7-b Module Panel Production Investments 150 
7-c Laser Television, Three Dimensional Television and OLED 
Televisions and Similar televi sions Production Investments   
7-d Other Electronic Sector Investments  
8 Medical Instruments, High Precision and Optical Devices Production 
Investments  
9 Pharmaceuticals Production Investments 100 
10 Aeronautical Vehicles and Spacecrafts Manufacturing Investments   
11 Machinery Production Investments  
12 Mining Investments 
Investments for the ore processing facilities established for production of metal as end-product concerning IV/c group metallic mines stated in the Mining Law and investments for the mine production (extraction and processing) integrated to these facilities.  (Except for 
the products included in the list annexed to the Turkey-ESCS Free 
Trade Agreement).  
 
* Investments above 50 Million TL according to Artic le 32/A of Corporate Tax Law No. 5520 dated 
13 June 2006 amended by Article 9 of Law No. 5838 dated 18 February 2009.   
  G/SCM/N/186/TUR 
 Page 111 
 
 
  ANNEX IV 
 
SUBJECTS OF INVESTMENTS NO T SUPPORTED OR SUPPORTED  
CONDITIONALLY BY THE GENERAL INVESTMENT  
ENCOURAGEMENT SYSTEM 
 
I. INVESTMENTS WHICH ARE NOT SUPPORTED 
A. AGRICULTURE  AND  AGRICULTURAL  INDUSTRY 
1. Grist products, starch and starch products a nd production of ready-made fodder (except rice, 
bulgur, ready made food for pets, fish feed and fodder production in integrated animal husbandry 
investments), 
2. Biscuit, 3. Phyllo dough and kadayi f (shredded wheat used to prepare a kind of dessert),  
4. Pasta, semolina, noodle, couscous and similar products, 5. Catering companies, 
6. Cube sugar, 
7. Plant production (except greenhouse production,  mushroom cultivation and forage crops 
cultivation in integrated animal husbandry investments), 8. Animal husbandry investments except integr ated animal husbandry investments encouraged 
within the context of regional investments and conditionally encouraged animal husbandry 
investments.   
 
B. MANUFACTURING
 AND  MINING  INVESTMENTS   
1- Investments for the manufacturing of products enlisted in the Annex of the "Treaty between 
Turkish Republic and European Coal and Steel Co mmunity (ECSC) regarding the Trade of Products 
within the Scope of Agreement Establishing the EC SC", which is published in the Official Gazette 
dated 1 August 1996 and 22714,   
2- Brick and roof tile manufacturing investments excluding modernization type of investments,  
3- Investments undertaken in mining fields under royalty agreements including those by public 
institutions,  4- Unginned cotton investments, 5- New, extension and integration type of inv estments for synthetic fibre and synthetic yarn 
production, 
6- Yarn production and weaving investment s (except wool yarn, multifunctional, nano-
technological textile production, carpet, tafting,  unweaved and unknitted fabric, sack) excluding 
modernization type of investments.  
C. SERVICES
 SECTOR 
1- Education investments (excluding pre-school  education, primary education, high school, 
graduate school, university, higher education and technical and vocati onal education) and investments 
concerning education of adults (courses, training centers etc.), 2- Health services investments excluding hospital investments, medical centers, dialysis centers, 
test laboratories and magnetic imaging centers, 
3- Tourism accommodation facilities excluding ho tels, holiday villages, apart hotels and 
mountain resorts, 4- Press and media investments excluding national scale daily newspaper printing services, television and radio broadcasting,  5- Studio investments for recording purposes, 
6- Residential construction and contracting services investments, G/SCM/N/186/TUR 
Page 112  
 
  7- Bus, tow truck and trailer investments for passenger and cargo transportation (Except 
investments undertaken by municipalities), 8- Investments aimed at wholesale and retail trade including hypermarket, trade center, shopping mall and parking lot investments,  9- Land vehicles maintenance, repair and service station investments,  
10- Petroleum products (including LPG) distribution investments, gas station investments, 
11- Highway resting facility investments, 12- Restaurants, 13- Yacht import investments,  14- Vehicle renting investments, 
15- Laundries and carpet washing facilities,  
16- Automation investments except  automa tion of industrial production facilities and 
infrastructure investments, 17- Real estate renting and business activitie s except software and R&D activities,  
18- Investments of financial intermediary in stitutions except financial leasing activities,  
19- Show center investments, 
20- Cold storage warehouse investments with  an indoor area less than 500 m2.   
 
II. INVESTMENT SUBJECTS SUPPORTED CONDITIONALLY 
A. AGRICULTURE
 AND  AGRICULTURAL  INDUSTRY 
1- In dairy cattle livestock farming investments,  at least 150 cattle dair y livestock farming and 
dairy products manufacturing must be integrated  with fodder production unit and/or cold storage 
warehouse. 2- In cattle fattening investments, at least 150 cattle/period fattening and slaughterhouse must be 
integrated with cold storage warehouse and/or fo dder production unit and/or meat production unit.   
 
B. SERVICES
 SECTOR 
1- Investment encouragement certificates can be  issued for integrated logistic investments 
including an indoor area of at least 10,000 m2, where warehousing, handling- packaging, automation services are offered, including customs and insurance services provided in one or more than one place;  having L2 certificate obtained from the Ministry of Transportation, which may include vehicles for domestic and/or intern ational cargo transportation.   
 
2- For pipe-line transportation, petroleum and natural gas products, filling and storage facility 
investments, investment encouragement certificates can be issued only for expenditures for fixed 
plant, excluding distribution vehicles and tubes.    
3- Investment encouragement certificates can be  issued for the separately built fair, congress, 
exhibition and cultural center investments which are not in the form of shopping malls, business 
and/or trade centers.  For fair and exhibition cente rs indoor area must be at least 5,000 m2 excluding 
parking spaces.  For congress centers, required minimum seat number is 1,000.   Culture investments can be granted an invest ment encouragement certificate upon evaluation on 
project basis pursuant to the presentation of Culture Investment Certificate obtained from the Ministry 
of Culture and Tourism.   
 4- Investment encouragement certificates can be issued for sports facilities investments with a 
minimum fixed investment amount of 10 Million TL.    
5- Investment encouragement certificates can be  issued for road, maritime, air and railroad 
combination container transport investments which will be realized by investors certifying that they  G/SCM/N/186/TUR 
 Page 113 
 
 
  are conducting combined transport using at least tw o of the above mentioned means of transport, 
excluding container renting investments.    6- For airport ground handling services investments, vehicles used only in the apron can be included within the context of investment encour agement certificates.  Passenger cars cannot be 
included within the scope of the project.   
 7- Investment encouragement certificates can be issued for airway services and/or cargo transportation investments under the condition that passenger aircrafts must have at least 100 seats 
and cargo aircrafts must have at least 30,000 kg car go capacity.  Except for the investments in the area 
of airway services and/or cargo transportation, investment encouragement certificates cannot be 
issued for general purposes and air taxi services.    8- Services investments aiming to supply final consumers single packages combining telecommunication, radio, television and data signals transmitted via satellite, radio, cable etc. will be 
evaluated on project basis and may be assigned an investment encouragement certificate.  However, 
the investment goods used by the final consum er cannot benefit from the support measures.   
 9- Investment Encouragement Certificates can be  issued for investments in facilities which will 
be realized in customs gates through built-operate or built-operate-transfer model including customs 
enforcement control units that will serve nationals and foreigners.   
 
10- Infrastructure investments will be evalua ted on project basis and may be assigned an 
investment encouragement certificate if deemed eligible.    11- Investments of public institutions, municipa lities, provincial special administrations, unions, 
cooperatives etc. related to their field of operati on will be evaluated on project basis and may be 
assigned an investment encouragement certificate.     G/SCM/N/186/TUR 
Page 114  
 
  ANNEX V 
 
 
List of Provinces within the  
Scope of Energy Support 
 
Ad ıyaman  Bingöl  Gümü şhane  Malatya  Sivas  
Afyon Bitlis  Hakkari  Mardin  Şanl ıurfa  
Ağrı  Çank ırı  I ğdır  Mu ş  Şırnak 
Aksaray Çorum  Kahramanmara ş  Nev şehir  Tokat  
Amasya Diyarbak ır  Karaman  Ni ğde  Trabzon  
Ardahan Düzce  Kars  Ordu  Tunceli  
Artvin Elaz ığ  Kastamonu  Osmaniye  U şak 
Bart ın  Erzincan  K ırşehir  Rize  Van  
Batman Erzurum  Kilis  Siirt  Yozgat  
Bayburt Giresun  Kütahya  Sinop  Bozcaada and 
Gökçeada1 
   
                                                     
 
1 Within Çanakkale provincial boundaries, only these two islands are covered by the Law.    G/SCM/N/186/TUR 
 Page 115 
 
 
  TURK EXIMBANK'S PROGRAMMES 
 
(a) Turk Eximbank in Brief   Turk Eximbank, which was established in 1987, is  the sole official e xport credit agency in 
Turkey.  As a wholly state-owned bank, acting as the government's major e xport incentive instrument 
in Turkey's sustainable export strategy, the Bank ma intains close co-operation with the related entities 
of the government.  Turk Eximbank's policies and ope rations have been formulated to work within the 
framework of the export-led growth strategies pursued by all Turkish governments since 1980.  The Bank operates in the framework of the Banks Act and the regulations of the Banking Regulation and 
Supervision Agency of Turkey.   
  Turk Eximbank is under the responsibility of the Prime Ministry or such other State Ministry as nominated by the Prime Minister.  The responsible  minister represents the General Assembly of the 
Bank within the Government.   
 
 Turk Eximbank has two branches and six liaison offices with a total staff of 369.    (b)  The Bank's Financial Structure and Support to the Export Sector 
  The Bank's main sources of funds are dir ect funding from the Treasury through capital 
injections as well as through borrowing from commercial banks and international financial markets.   
  Turk Eximbank's financial resources are:     1. Capital injections 
 2. Domestic banks 
 3. International syndication loans  4. Bilateral loans from international banks  5. International bond issues  6. International financial instituti ons such as EDC, JBIC, IBRD, etc. 
 
 The Turkish Treasury makes capital contributions  to Turk Eximbank as the sole shareholder 
of the Bank.  These contributions are used to sup port Turk Eximbank's activitie s and to maintain the 
Bank's capital adequacy.  In additio n, losses incurred by Turk Eximba nk in its credit, insurance and 
guarantee transactions as a result of political risks ar e covered by Turkish Treasury, like in all the 
other officially supported ECAs.   
 
 The nominal capital of Turk Eximbank incr eased to TL 1,5 billion in December 2008 and 
TL 1,4 million was paid-in as of end-2008.  If requested, the Turkish Treasury supports Turk Eximbank in its funding efforts by guaranteeing the Bank's borrowings abroad.  As of end-2008, 29 per cent of the Bank's sources used for the fundi ng of her assets is paid-in capital.  This ratio 
indicates that Turk Eximbank, like all other ECAs  in the world, funds her activities mainly from 
domestic and international sources ra ther than capital injections.  Hence the Bank always reflects the 
cost of funding to the rates she charged in order to secure a sound financial structure.   
  In this context, Turk Eximbank gives importance:    
 1. To be financially sustainable, 
 2. To help increase Turkish merchandise and project exports, 
 3. To independently assume  a broader range of risk, 
 4. To be a catalyst for other financia l institutions to support Turkish exports. 
 G/SCM/N/186/TUR 
Page 116  
 
   Turk Eximbank's identification of financial sustainability as a primary objective is driven 
mostly by its current and future international obl igations to the OECD, WTO and the EU, in which 
ECAs are expected to at least break-even over ti me and eliminate all trade subsidy programmes.  
Management believes that it is critical to operate within sound commercial guidelines.  Additionally, 
as Turk Eximbank borrows from international financ ial markets regularly and its financial soundness 
affects its borrowing costs, a sound financial structur e gains more importance.  In this context, it is 
very important to implement effective strategies a nd procedures to control credit risk, liquidity risk, 
and asset/liability risk.  Besides, Turk Eximbank re quests credit ratings from Standard & Poor's and 
Moody's regularly each year in order to tap the in ternational money and capital markets regularly on 
its own, without the guarantee of the Treasury.  Th e Bank's management believes that credit ratings 
provide wider access to capital markets and as such reduce the cost of borrowing.   
  Using these sources, Turk Eximbank provides, on the average, a total support of US$8-
9 billion to the export sector, annua lly, through export credit, ex port credit insurance and guarantee 
programmes, as described below.  To date, given the economic condition prevailing in Turkey, Turk 
Eximbank has inevitably concentrated on short-term tr ade financing.  As a medium term strategy, the 
Bank, like most other ECAs in developed countri es, plans to change its direction of activities 
gradually not only from short term to medium and l ong term programmes, but also from cash loans to 
non-cash loans and guarantees thus providing more r oom for Turkish commercial banks in short-term 
trade financing to Turkish exporters.    
 Turk Eximbank provided a total export financing support of US$9.4 billion in terms of 
financing support and pure cover, which accounted fo r 7 per cent of Turkey's exports in 2008.   
 (c)  Turk Eximbank's International Obligations  
 While implementing its programmes and formi ng strategies, Turk Eximbank is committed to 
conforming to the internationally accepted rul es and regulations set by the WTO, the OECD 
Consensus, the EU and the Berne Union.  In 19 94, Turk Eximbank became a full member of the 
Berne Union, an international association of expor t credit insurers, and has been representing Turkey 
in the Export Credits and Credit Guarantees Group (ECG) of the OECD Trade Committee since 1998, 
when Turkey became a full member  of the Group.  Turkey also b ecame an observer member of the 
Participants' Group (PG) of the OECD at the e nd of 2006;  Turk Eximbank has been representing 
Turkey in this Group since then.  The Bank makes regular reporting and notifications to the Berne 
Union, the ECG, the PG and the WTO.     As part of its obligations under the Custom s Union Decision, Turkey has harmonized its 
legislation with that of the EU with respect to officially supported export credits.  Within this 
framework, the OECD Consensus pr inciples on officially supported export credits with a repayment 
term of two or more years have been adopted on 23  January 1996;  the Undersecretariat of Foreign 
Trade issued a Communiqué (Export 96/12) in the Official Gazette (no:22532) and Turk Eximbank is in charge of the execution of this Communiqué whos e guidelines are in parallel to the principles of the 
OECD Consensus.  Additionally, since Turkey is a full member of the ECG and an observer member 
of the PG, she has committed to act on a best e ffort basis to comply with the Arrangement on 
Officially Supported Export Credits.  Turk Exim bank has been spending efforts to achieve a 
harmonization of conditions and thus a level playing field among ECAs at European and OECD level.  
Hence, the Bank joins regular meetings of the ECG and PG and closely monitors the developments in 
the Groups.  Besides, she complies with the reporting requirements of the Creditor Reporting 
System (CRS) of the ECG;  also pr ovides the details of the level of officially supported export credits 
activity on a six monthly basis.  Additionally, the Bank completes the biannual cash flow questionnaire and updates each year her chapter in the Yellow Book of the OECD, which explains the 
Export Credit Financing Systems in OECD Member  and Non-member Countries.  Various reporting 
are made and questionnaires are filled under such subj ects as "environment", "bribery in international  G/SCM/N/186/TUR 
 Page 117 
 
 
  transactions", "unproductive expenditure".  After Tu rkey's observer membership to the PG, the Bank 
has also begun to carry out "payment experience reporting" and "premium feedback tools".     Turk Eximbank is bound by the General Unders tandings of Berne Union, as she has been a 
full member of the Union since April 1994.  The Ba nk has to act in conformity with international 
rules and regulations as well as sound underwriting prin ciples.  She has already adopted the rules and 
criteria set in the General Understanding of the Un ion and sends periodic repor ts, regarding insurance 
and lending activities, non-payment situations, the terms of cover offered and commitments/offers 
available, to the Union.    
 Turk Eximbank is also bound by the Agreem ent on Subsidies and Countervailing Measures of 
the WTO.  As is known, in this Agreement, export subsidies including those illustrated in Annex I are 
prohibited subsidies.  Item (k) of this Annex states that export credits  at rates below government's cost 
of funds are prohibited subsidies.  Item (j) of  the Annex states that export credit guarantee or 
insurance programmes at premium rates inadequate  to cover long-term operating costs and losses of 
programme are prohibited subsidies.   
 
1. Title of the subsidy programme, if relevant,  or brief description or identification of the 
subsidy 
 
 CREDIT PROGRAMMES
 
 
 1. Short-term Export Credits  
 (i)  Credits Extended via Commercial Banks 
   Pre-shipment Export Credit (PSEC) Programme.   
 
 (ii)  Credits Extended Directly by Turk Eximbank 
 
  Foreign Trade Companies (FTC) Short-term Export Credit Programme.     Pre-export Credit Programme.   
  Pre-export Credit Programme for Small and Medium Scale Enterprises (SMEs).   
 
 (iii)  Credits provided using the sources of the Central Bank of Turkey 
 
  Short-term Export Credit Discount Programme.   
  Short-term Pre-shipment Rediscount Programme.   
  2.  Medium-Term Export Credits (Project Credits)    Overseas Chain Stores Investment Credit Programme.   Ship-Building Finance and Guarantee Programme. 
  Letter of Guarantee Programme for Overseas Contractors' Services. 
  Specific Export Credit Programme.     3.  Credits for Foreign Currency Earning Services  
  Tourism Marketing Credit Programme. 
  International Transportati on Marketing Credit Programme. 
  Credit Programme for Foreign Currency Earning Services. G/SCM/N/186/TUR 
Page 118  
 
   4.  Islamic Development Bank (IDB) Backed Credits 
 
  IDB Export Financing Scheme (EFS).  
  EFS Line. 
  IDB Import Trade Financing Operations (ITFO Line). 
 
 5.  Export Finance Intermediation Loan (EFIL – IV) 
 
 6.  Buyers' Credit and Guarantee Programme 
 
 INSURANCE PROGRAMMES  
 
 7.  Short-term Export Credit Insurance 
 
  Short-term Export Credit Insurance Programme.   
 
 8.  Medium and Long-term Insurance Facilities 
 
  Specific Export Credit Insurance Programme.   Post-shipment Political Risk Insurance Programme.   Post-shipment Comprehensive Risk Insurance Programme.   Post-shipment Comprehensive Risk Insurance Programme. 
 
 9.  Insurance Programme for Unfair Calling of Bonds 
 
2. Period covered by the notification.  The peri od to be covered by the notification should 
be the most recently completed calendar or fiscal year.  In the latter case, the start and end dates of the fiscal year should be specified 
 
 1 January - 31 December 2008.   
 
3. Policy objective and/or purpose of the subsidy 
 
 1. Short-term Export Credits 
  Turk Eximbank extends short-term export cr edits to manufacturers , exporters and export-
oriented manufacturers to meet their financing ne eds especially at the pre-shipment stage.  These 
credits are extended in Turkish Lira or in foreign currency either directly by Turk Eximbank or via 
intermediation of selected Turkish commercial banks.  In 2008, 72 per cent of the short-term credits 
offered by Turk Eximbank was extended via in termediary Turkish comme rcial banks which are 
allocated credit lines and 28 per cent of the short- term credits was extended directly by Turk 
Eximbank.  Additionally, 73 per cent of the total cr edits was provided in TL and 27 per cent in foreign 
currency.  The Bank has financially supported 3.2 pe r cent of Turkey's exports by her short-term 
credits in 2008.     (i)  Credits Extended via Commercial Banks 
 
 Pre-shipment Export Credit (PSEC) Programme ;  a short-term credit facility provided to 
manufacturers, export-oriented manufacturers a nd exporters starting from the early stages of 
production in all sectors.  The aim of the progra mme is to meet the financing needs of these 
companies in the early stages of production.  The programme has TL and foreign currency credit options.   
  G/SCM/N/186/TUR 
 Page 119 
 
 
   PSEC-Priority Development Areas Export Credit Programme ;  a sub-programme of the 
PSEC extended in TL to companies located in Turkey's  priority development areas.  It aims to support 
exporters in these regions and ultimately eliminate the social and economic gaps that exist between 
these regions and Turkey's more developed regions.    
 (ii)  Credits Extended Directly by Turk Eximbank 
  Foreign Trade Companies (FTC) Short-term Export Credit Programme ;  extended to all 
companies entitled to foreign trade corporate compa ny/sectoral foreign trade company status, which is 
conferred by the Undersecre tariat of Foreign Trade.  It aims to provide financial support to large 
export trading companies for their export financin g needs.  The credit has TL and foreign currency 
options.   
 
 Pre-export Credit Programme ;  a short-term credit facility  provided to export-oriented 
manufacturers, manufacturer-exporters and exporters in the preparatory stage of exports.  It aims to 
increase the competitiveness of exporters in internati onal markets and support export projects in the 
preparatory stage.  The credit has TL and foreign currency options.   
 
 Pre-export Credit Programme for Sma ll and Medium Scale Enterprises (SMEs) ;  a short-term 
credit facility extended both in TL a nd foreign currency to only small and medium scale enterprises.  
It aims to provide financial support to SMEs in the preparatory stage of their exports.   
 
 (iii)  Credits provided using the s ources of the Central Bank of Turkey 
  Short-term Export Credit Discount Programme ;  a post-shipment finance facility in which 
export receivables subject to bankers' acceptances a nd/or irrevocable letters of credit are discounted 
by Turk Eximbank.  The programme aims to in crease the competitiveness of  Turkish exporters in 
international markets by enabling them to sell Turkish goods on deferred payment terms and 
eliminating overseas risks thereby encouraging them to enter into  new and target markets.   
 
 Short-term Pre-shipment Rediscount Programme ;  a pre-shipment finance facility 
implemented within the framework of an additiona l limit to the post-shipment discount limit extended 
to Turk Eximbank by the Central Bank of Turk ey.  The programme which requires an export 
commitment, aims to support Turkish manufacturer s, exporters and manuf acturer-exporters on pre-
shipment basis.   
 
 2.  Medium-Term Export Credits (Project Credits) 
 
 Medium-term export credits are specific cred it programmes, available for export transactions 
that cannot be covered under the standa rd credit and guarantee programmes.   
 
 Overseas Chain Stores Investment Credit Programme ;  Turk Eximbank supports the overseas 
investments of Turkish entrepreneurs for the est ablishment of shopping malls and chain stores in 
which various consumer goods may be offered for sal e.  The programme aims to support direct sales 
of Turkish brand consum er goods in international markets a nd establish Turkish brand names and 
promote Turkish designed goods abroad.   
 
 Ship-Building Finance and Guarantee Programme ;  Turkish companies involved in 
shipbuilding and/or exporting of ships are provided dir ect loans and/or letters of guarantee so that they 
may obtain pre-financing either in advance or in instalments from the buyer or they can buy supplies 
& materials with payments having a fixed term.  The programme aims to support Turkish dockyards 
in order to increase their shares and comp etitiveness in international markets.   
 G/SCM/N/186/TUR 
Page 120  
 
   Letter of Guarantee Programme for Overseas Contractors' Services ;  Turk Eximbank 
supports Turkish contractors by providing them lette r of guarantee which bear s the counter-guarantee 
of Turkish commercial banks, for their overseas proj ects.  The programme aims to enable Turkish 
contractors to sustain their current share in intern ational markets and encourage them to enter into 
new markets.    
 Specific Export Credit Programme ;  is used to evaluate credit demands that cannot be met 
within the Bank's existing standard credit programmes.   It is a medium-term pre-shipment financing 
facility provided to manufacturers/exporters and overseas contractors for projects that generate foreign currency.  It aims to meet the specifi c requirements of Turkish manufacturers/exporters 
through medium-term financing and thus encourage the export of new products to new markets.   
 
 3.  Credits for Foreign Currency Earning Services 
  Tourism Marketing Credit Programme ;  a short-term financing facility provided to Turkish 
travel agencies and airline companies for their pr omotion and marketing activities abroad and thus 
contribute to Turkey's balance of payments via increasing tourism revenues.   
 
 International Transportation Marketing Credit Programme ;  a short-term financing facility 
provided to international transportation companie s to increase their compe titiveness and at the same 
time to reduce the cost of exporter companies.  The programme aims to  contribute to Turkey's foreign 
exchange earnings.   
  Credit Programme for Foreign Currency Earning Services ;  a financing facility provided to 
companies residing in Turkey for both their fore ign currency earning services abroad and export of 
services like software projects, consultancy services, etc.  The programme aims to contribute to 
Turkey's foreign exchange earnings.   
 
 4.  Islamic Development Bank (IDB) Backed Credits 
  IDB Export Financing Scheme (EFS) ;  Turk Eximbank acts as an intermediary agency for the 
Export Financing Scheme of the IDB, in accordance  with the agreement signed in 1988 between the 
two parties.  This programme entails financing on buyer credit basis.  The ultimate aim is to increase 
the competitiveness of Turkish exporters in curre nt and new markets by enabling them to sell on 
deferred payment conditions.   
 
 EFS Line ;  EFS also entails a limit amounting to USD 20 million provided by the IDB.  Under 
this credit line allocated to Turk Eximbank by  IDB, Turk Eximbank has the credit approval 
authorization and bears the buyer's risk.   
 
 IDB Import Trade Financing Operations (ITFO Line) ;  another limit provided by the IDB's 
ITFO Line financing scheme to Turk Eximbank, whic h is a medium-term financing facility.  It aims 
to provide finance for the imports of raw materi als, semi-capital and capital goods from member and 
non-member countries of Organization of Islamic C ountries, which are used in the production of 
export goods.     5.  Export Finance Intermediation Loan Agreement (EFIL-IV)  
 
 An Export Finance Intermediation Loan Ag reement (EFIL-IV) worth USD 300 million was 
signed with the World Bank on 28 May 2008.  This credit line has a maturity of 30 years with a 5,5 year grace period.  Within the framework of  this credit program the export transactions and 
medium/long-term working and fixed capital invest ments of the ship/yacht and dock building, and 
machinery manufacturing sectors are aimed to be financed.    G/SCM/N/186/TUR 
 Page 121 
 
 
   6.  Buyers' Credit and Guarantee Programme 
  This is a medium- and long-term financia l support programme, which has been mainly 
developed for the export of capital goods and turn-k ey investment projects to be undertaken by 
Turkish contractors.  The programme aims to st rengthen the competitiveness of Turkish exporters and 
contractors in international markets and to prov ide these companies a risk-free environment for their 
activities in markets pertaining high political and co mmercial risk.  Through this programme, Turk 
Eximbank enables foreign buyers to purchase Turkish goods and services on deferred payment 
conditions.  Within the framework of this progra mme, financing facilities are allocated for project 
finance and may take the form of direct lending or guarantee.  Sovereign transactions have priority in 
the evaluation.  Also, taking the strength of the bank ing sector of the buyer country into consideration, 
Türk Eximbank may conclude transactions with creditw orthy banks as either borrowers or guarantors.  
Furthermore, in some project finance situations , other security mechanisms such as escrow account 
arrangements may also be required.  The borrowers /guarantors should be leading banks acceptable to 
Türk Eximbank or the official entities/institutions in the buyer country.   
 
 7.  Short-term Export Credit Insurance Programme   The programme cover is provided on the w hole-turnover basis for commercial and political 
risks.  Shipments up to 360 days to be effe cted on all payment terms from open-account to 
documentary credits are covered in accordance wi th the country cover condition and credit limit 
approval.  This is a post-shipment facility, but si nce 2004 pre-shipment cover has also been provided 
for the insured firms within the framework of th e Short-Term Export Credit Insurance Programme.   
  8.  Medium and Long-term Insurance Facilities 
 
 This is a single contract (single buyer) mu lti-transaction export credit insurance programme 
providing cover against commercial and/or political risks for the export of capital or semi-capital 
goods with credit terms up to five years, in princi ple.  Extended credit terms may be covered in line 
with the specific conditions and/or the require ments of the export transaction upon the Board's 
approval.    
 Specific Export Credit Insurance Programme ;  provides insurance cover for the export of 
capital and semi-capital goods sold with credit terms up to  5 years.  It aims to provide insurance cover 
against commercial and political risks for both pre- and post shipment stages.     Specific Export Credit Insurance Po st-shipment Political Risk Programme ;  provides 
insurance cover for receivables with credit terms of up to 5 years relating to the export of capital and 
semi-capital goods.  It aims to provide insuran ce cover against political risks only for the post-
shipment stage.     Specific Export Credit Insurance Post -shipment Comprehensive Risk Programme ;  Same as 
Post-Shipment Political Risk Programme, except that bot h commercial and political risks are covered.   
 
 9.  Insurance Programme for Unfair Calling of Bond   With this insurance programme, cover provided ag ainst the risk of unfair calling of bonds (bid 
bonds, advance payment and performance bonds) which are issued by a bank in favour of the public 
buyer based in the borrowing countries for projects undertaken by Turkish contractors or Turkish 
subcontractors.  Turk Eximbank is responsible to indemnify the Turkish contractor/subcontractor, due 
to a call being made under the bond by reason of ev ents or circumstances beyond the contractor's 
control.    G/SCM/N/186/TUR 
Page 122  
 
  4. Background and authority for the subsidy 
 
 Turk Eximbank regularly presents her annua l programmes to the Supreme Advisory and 
Credit Guidance Committee chaired by the State Minist er in charge of the Bank's activities.  The 
Committee approves Turk Eximbank's annual progra mmes, including country limit ceilings for the 
credit, insurance and guarantee programmes as well as Turk Eximbank's general strategy, targeted 
annual volumes and key objectives of Turk Eximbank' s short and medium term  credit programmes for 
the year.  The Committee meets at least once a year and the Board of Directors of Turk Eximbank is 
obliged to observe the limits set.  Th e Committee also includes as members:   
 
 1. Undersecretary of the State Planning Organisation 
 2. Undersecretary of the Treasury  3. Undersecretary of Foreign Trade  4. Undersecretary of the Ministry of Industry and Commerce  5. Undersecretary of the Ministry of Finance 
 6. Governor of the Central Bank of the Republic of Turkey 
  The Chairman and Deputy Chairman of the Board of Directors and the Chief Executive 
Officer (CEO) of the Bank are also members of the Committee.    
5. Form of the subsidy 
 
 Short-term export credits 
 
 In the form of loan.   Buyers' Credit and Guarantee Programme 
 
 It may be in the form of direct lending or guarantee.  
 
 Other medium and long term export credits 
 
 In the form of loan or guarantee 
 
 Short, Medium and Long Term Insurance Facilities 
 
 In the form of export credit insurance.  
6. To whom and how the subsidy is provided  
 
 1.  Short-term Export Credits  
  (i)  Credits Extended via Commercial Banks 
 
 Pre-shipment Export Credit Programme ;  extended to Sectoral Foreign Trade 
Companies (SFTC), manufacturers, manufacturer-expor ters and exporters for a maximum of 360 days 
for TL credits and 540 days for FX credits.  Th e credit is extended via intermediary Turkish 
commercial banks, which are allocated credit lines following an evaluation process.  These 
commercial banks are responsible for the default ri sk of the borrowers.  Turk Eximbank therefore 
assumes bank risk rather than that of the exporter or  manufacturer.  The interest rate is determined by 
Turk Eximbank according to money market rates, lo an repayment periods a nd cost of funding.   
  G/SCM/N/186/TUR 
 Page 123 
 
 
   PSEC-Priority Development Areas Export Credit Programme ;  extended to companies 
located in Turkey's priority development areas.  Intermediary banks are required to extend at least 
5 per cent and at most 25 per cent of their credit limit to firms in these regions.  Interest rate is slightly lower than the interest rate of PSEC TL.    
 (ii)  Credits Extended Directly by Turk Eximbank 
  Foreign Trade Companies Short-term Export Credit Programme ;  extended to Foreign Trade 
Corporate Companies (FTCC) and Sectoral Fore ign Trade Companies (SFTC) with a repayment 
period of up to 180 days.  Applicants must be entitled to FTCC and SFTC status by the 
Undersecretariat of Foreign Trade.  The interest ra te is determined by Turk Eximbank according to 
money market rates, loan repaymen t periods and cost of funding.   
 
 Pre-export Credit Programme ;  extended to manufacturer-e xporters, exporte rs and export 
oriented manufacturers except FTCC and SFTC for a maximum of 360 days for TL credits and 
540 days for FX credits, and allocated on the basi s of previous year's export performance.  The 
interest rate for FX option is the same as that of PSEC FX and the rate for TL option is the same as 
that of PSEC TL.   
 
 Pre-export Credit Programme for SMEs ;  extended to only small and medium scale 
enterprises directly by Turk Eximbank for 540 days.  The interest rate is lower than other short-term 
credits.   
  (iii)  Credits provided using the s ources of the Central Bank of Turkey 
  Short-term Export Credit Discount Programme ;  export receivables of Turkish exporters, 
manufacturer-exporters and manufacturers are discounted.  Export receivables with a maturity of up 
to 180 days are discounted on LIBOR+spread, using the funds allocated by the Central Bank of Turkey.  In some cases, Turk Eximbank may use its own resources after evaluation.     Short-term Pre-shipment Rediscount Programme ;  a pre-shipment financing facility provided 
for Turkish manufacturers, exporters and manufac turer-exporters.  Promissory notes issued by 
exporters on behalf of Turk Exim bank, which have the aval of banks possessing a short-term letter of 
guarantee limit with Turk Eximbank and which have a maximum maturity of 360 days, are discounted 
under this limit.  This programme covers expor t transactions based on cash against documents and 
irrevocable letters of credit.  Such transactions  including those based on cash against goods may also 
be discounted from Turk Eximbank's own resources after evaluation.  Rediscount rate is 
LIBOR+spread, where spread is de termined by Turk Eximbank.   
  2.  Medium-Term Export Credits (Project Credits) 
  Overseas Chain Stores Investment Credit Programme ;  extended to Turkish entrepreneurs 
who invest abroad for the establishment of shopping  malls and chain stores in foreign countries and to 
those who invest abroad for the establishment of st ores to sell their own brand.  Entrepreneurs who 
benefit from this programme may also benefit from short-term export credit programmes for the 
export of Turkish goods to be sold  in these stores.  Credits under this programme are granted for up to 
seven years.  Interest rates are determined according to the length of credit, the cost of funding and the 
credibility of the project exporter.  The maximum cred it limit is 85 per cent of the investment value.   
 
 Ship-Building and Exporting Financing Programme ;  Turkish firms involved in ship-building 
and/or the export of ships are eligible for this cr edit.  The terms and conditions of the loan and/or 
letter of guarantee are determined by Turk Eximba nk for each transaction, considering the contract G/SCM/N/186/TUR 
Page 124  
 
  signed between the buyer and the exporter.  The amo unt of direct loan/ letter of credit should not be 
more than the 85 per cent of the total contract price.   
 
 Letter of Guarantee Programme for Overseas Contractors' Services ;  Turkish contractors 
who participate in tenders abroad are provided letters of guarantee by Turk Eximbank under the 
counter-guarantee of Turkish commercial banks.  Un der this programme, Turk Eximbank issues a bid-
bond, performance-bond and advance guarantee letter th rough a bank or directly to cover Turkish 
contractors responsibilities for the possible projects agai nst the employer or the employer's bank.  The 
commission rate and the payment term is determ ined by Turk Eximbank for each transaction.   
 
 Specific Export Credit Programme ;  companies that engage in factory construction and 
manufacturer/exporters that produce high-value-added industrial export goods are eligible for this 
programme.  It is provided with th e terms determined on project basis.  Interest rates are determined 
by Turk Eximbank on project basis.   
 
 3.  Credits for Foreign Currency Earning Services 
  Tourism Marketing Credit Programme ;  travel agencies selected by the Ministry of Tourism 
and private airlines that have obtained a working license from the Ministry of Transportation, and those that attract more than USD 500,000 worth of foreign currency to Turkey annually are eligible for this credit.  The ma ximum repayment period is 12 months.  The amount of credit is limited to a 
maximum of 10 per cent of the foreign currency a ttracted by firms and 80 per cent of the total 
expenditures of the proposed project, but it cannot exceed USD 2 million.  On the other hand, for the 
tour organizing travel agencies and airline compan ies selected by the Ministry of Tourism, the 
maximum repayment period can exceed 1 year and the amount of credit is limited to a maximum amount of 15 per cent of the foreign currency earni ngs, but in any case cannot exceed USD 4 million.  
The interest rate is determined by Turk Eximbank.   
 
 International Transportation Marketing Credit Programme ;  international transportation 
companies resident in Turkey with a freight revenue of more than USD 500,000 in the previous year are eligible for this credit.  The maximum payment term is 360 days.  The credit amount is 100 per 
cent of the freight to be realized in the credit period, but cannot exceed the company limit.  The 
interest rate is determined by Turk Eximbank.   
 
 Credit Programme for Foreign Currency Earning Services ;  companies resident in Turkey 
which engage in foreign currency earning services abro ad or export of services like software projects, 
consultancy services are eligible for this credit.  The terms are determined on project basis.   
 
 4.  Islamic Development Bank (IDB) Backed Credits 
  IDB Export Financing Scheme (EFS) ;  provides credit facilities to importers residing not only 
in member countries of the Organisation of Islamic Conference (OIC), but also all countries for their 
imports from Turkey.  The IDB has the credit appr oval authorisation and the buyer's risk for the 
transactions mediated by Turk Eximbank is borne by  the IDB.  The mark-up rate is LIBOR+spread 
per annum where spread is determined on case-by-case basis.   
 
 EFS Line ;  following changes made in 1998, Turk Eximbank provides export finance for 
exports directed to any country, whether an Islami c country or any country within this limit.  The 
credibility of the importer's country or the credibility  of the bank provided guarantee is taken into 
account in credit applications, which are evaluated on transaction basis.   
 
 IDB Import Trade Financing Operations (ITFO Line) ;  extended to Turkish 
manufacturer/exporters or export oriented manufacturer s to finance their import of inputs used in the  G/SCM/N/186/TUR 
 Page 125 
 
 
  production of export goods.  Export commitment is required and the amount of commitment is 
determined for each transaction by Turk Eximba nk.  The maximum repayment period is 30 months 
and the mark-up rate is LIBOR+spread.     IDB mandated all existing funds and facilities rela ted with the trade finance to an autonomous 
international trade finance entity within the IDB Group, namely "The International Islamic Trade 
Finance Corporation (ITFC)" which was establishe d for consolidating all IDB's trade finance 
transactions under a single umbrella.  ITFC co mmenced its activities in January 2008.  The 
cooperation for establishing the new trade finance programs within the framework of ITFC has 
continued.    
 5. Export Finance Intermediation Loan (EFIL-IV)  
  The aim of this credit program is to finan ce the medium/long-term working and fixed capital 
investments of the ship/yacht and dock building, and machinery manufacturing sectors.  The interest 
rate, maturity and terms of repayment (grace pe riod and instalment plan) determined by Turk 
Eximbank on project basis.   
 
 6.  Buyers' Credit and Guarantee Programme  
  Credit lines are extended under sovereign guara ntee to correspondent banks and financial 
institutions in various c ountries.  Turk Eximbank provides fina ncial support to the projects undertaken 
by Turkish contractors through its credit and/or guarantee programmes.  Project credit is provided 
through a correspondent bank, which will also be th e borrower of the loan, in the project buyer's 
country.  The total payment term cannot exceed 8 years including the grace period.  Interest rates are established between the parties concerned in  comply with the OECD Consensus.   
 
 7.  Short-term Export Credit Insurance 
  Short-term Export Credit Insurance Programme ;  all Turkish exporters, manufacturer-
exporters, FTCCs and SFTCs are eligible for this pr ogramme.  Cover is available up to 90 per cent of 
losses incurred as a result of commercial and political ri sks.  Premium is charged according to the risk 
classification of the buyer's country, credit length, payment term and the type of buyer (public or 
private).     8.  Medium and Long-term Insurance Facilities 
 
 Capital or semi-capital goods exported by Tu rkish companies may qualify for insurance under 
these programmes.  Cover is typically up to 95 per cent of 85 per cent (in principle 90 per cent or less) of the contract value with 15 per cent of the cont ract value having to be paid in advance.  The 
premium rates are determined by Turk Exim bank on transaction basis according to the risk 
classification of the buyer's country, credit length, te rms and conditions of payment, the type of the 
buyer (public/private) and additional guarantees (or collaterals) provided by the debtor.   
 
 9.  Insurance Programme for Unfair Calling of Bonds 
  Bonds are issued by a bank in favour of the public buyer based in the borrowing countries for 
projects undertaken by Turkish contractors or Turkis h subcontractor of an international consortium.  
Under this policy, Turk Eximbank is responsible to indemnify the Turkish contractor, due to a call 
being made under the bond by reason of events or circumstances beyond the contractor's control.  The 
premium rates are determined based on the terms of the letter of credit and the risk classification of the buyer's country.    G/SCM/N/186/TUR 
Page 126  
 
  7. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (indicating, if possible, the average subsidy per unit in 
the previous year).  Where provision of per unit subsidy information (for the year covered by the notification, for the previous  year, or both) is not possible, a full 
explanation 
 
 Not available to Turk Eximbank's programmes.     Regarding short-term credit and insurance programmes; Turk Eximbank complies with the 
Agreement on Subsidies and Countervailing Measures of  the WTO.  Interest rates of these credits are 
determined by Turk Eximbank in  accordance with the developments in money markets, loan 
repayment periods and cost of funding.  Short-term  TL credits are mostly funded by equity, profits, 
and general provisions, which are regarded as cost free items.  The rates charged by Turk Eximbank 
reflect the government's cost of funding and the Bank revises her rates accord ing to the changes in 
market rates to prevent erosion of her resources from inflation.  Interest rates of short-term foreign 
currency loans are defined by Turk Eximbank as "L IBOR+spread", where the spread is calculated by 
taking into account the credit length and cost of fund s.  In order to fund these loans, Turk Eximbank 
relies heavily on funds borrowed from Turkish commercial banks and al so on international 
borrowings.  The interest rates of these loans also reflect the cost of funds. 
  Regarding medium and long-term export cred it, guarantee and insurance facilities, Turk 
Eximbank fully complies with OECD Arrangement, wh ich determines the guidelines for the officially 
supported export credits for two years or more.     Regarding export credit insurance programmes,  Turk Eximbank follows all the disciplines 
and requirements furnished in the OECD Consensu s, Berne Union and the WTO.  The insurance 
activities of Turk Eximbank are similar with those of the traditional ECAs'.  Its basic insurance 
programmes are relatively well run and they fully m eet the underwriting requirements of international 
reinsurers.  For export insurance covering political and commercial risk, the exporter is charged a 
premium according to the risk classification of th e buyer's country, credit length, payment term and 
the type of buyer (public or private).  Like all other officially supported ECAs, only political risk is 
under the guarantee of the state; the losses incurred due to commercial risks are indemnified by Turk 
Eximbank from its own resources.  However, re -insurance treaties have been established with 
domestic and overseas re-insurance companies to ce de part of the commercial and political risks 
borne by Turk Eximbank under the short-term expo rt credit insurance programme (70 per cent of 
commercial and political risks under short-term insura nce activities are covered by a reinsurers panel 
on the basis of a quota-share treaty).  Premium ra tes and premiums collected have been fairly 
adequate to cover the long-term operating costs a nd losses of the programmes since commencement.   
 
8. Duration of the subsidy 
 
There is no time limit to Turk Eximbank pr ogrammes.  The programmes may be revised, 
eliminated or new programmes are introduced accordi ng to the requirements of Turkish exporters and 
international rules and regulations.    G/SCM/N/186/TUR 
 Page 127 
 
 
  Table 
 
Turk Eximbank's Programmes In  
the Three Most Recent Years  
 
  ($ million) 
 2006 2007 2008 
CREDIT/GUARANTEE 3,529.2 3,739.3 4,279.4 
1. SHORT TERM EXPORT CREDIT 
PROGRAMMES 3,483.8 3,700.1 4.247.3 
Pre-Shipment TL Export Credits 1,581.4 1,904.5 2,200.4 
Pre-Shipment FX Export Credit 757.5 680.3 845.3 
Foreign Trade Companies S-T TL Export Credit  635.6 659.9 666.9 
Foreign Trade Companies S-T FX Export Credit  167.0 119.2 120.2 
Pre-Export TL Export Credit 204.5 217.2 253.7 
Pre-Export FX Export Credit 119.9 109.1 154.5 
Pre-Export TL Credit Programme for SMEs 2.2 1.2 0.8 
Pre-Export FX Credit Programme for SMEs 1.3 0.3 0.4 
S-T Export Credit Discount Programme 6.1 7.8 5.1 
S-T Pre-Shipment Rediscount Programme 8.3 0.6 - 
2. MEDIUM TERM EXPORT 
CREDIT/GUARANTEE PROGRAMMES 14.6 14.4 23.1 
Overseas Chain Stores Investment Credit Programme  - - - 
Ship-Building Finance and Guarantee Programme 14.6 13.9 21.7 
Letter of Guarantee Pr ogramme For Overseas 
Contractors' Services - - - 
Specific Export Credit Programme - 0.5 1,4 
Bridge Financing Programme for Overseas Contractors' 
Services - - - 
3. CREDIT PROGRAMMES FOR FX EARNING 
SERVICES 9.3 7.4 6.8 
Tourism Marketing Credit Programme 6.1 2.2 2.5 
International Transportation Marketing Credit 
Programme 3.2 1.4 4.3 
Credit Programme For Foreign Currency Earning 
Services - 3.8 - 
4. IDB BACKED CREDITS - - - 
Export Financing Scheme-Line - - - 
IDB ITFO Line - -  
5. EXPORT FINANC E INTERMEDIATION 
LOAN (EFIL – IV) n.a n.a. - 
6. BUYERS' CREDIT & GUARANTEE 
PROGRAMMES 21.5 16.5 2.2 G/SCM/N/186/TUR 
Page 128  
 
   2006 2007 2008 
INSURANCE 4,252.8 4,682.7 5,079.6 
1. S-T EXPORT CREDIT INSURANCE 
PROGRAMME 4,252.8 4,682.7 5,078.8 
2. MEDIUM AND L-T EXPORT CREDIT 
INSURANCE PROGRAMMES - - 0.8 
3. INSURANCE PROGRAMME FOR UNFAIR 
CALLING OF BONDS - - - 
TOTAL 7,782.0 8,422.0 9,359.2 
 
     G/SCM/N/186/TUR 
 Page 129 
 
 
  EXPORT SUBSIDY PROGRAMME FOR 
AGRICULTURAL PRODUCTS 
 
DECREE 2009/1 OF THE MONEY-CREDIT 
AND COORDINATION COUNCIL 
 
 
1. Title of the subsidy programme  
 
 The title of the subsidy programme is "Expor t Subsidy Programme for Agricultural Products" 
(Decree No:2009/1).   
 
2. Period Covered By The Notification 
 
 The Decree 2009/1 of the Money-Credit and Coordination Council was announced in the 
Official Gazette dated 9 March 2009, which has been applied between 1 January and 
31 December 2009.  This programme came into force replacing the Decree 2008/1.   
 
3. Policy objective and/or purpose of the subsidy 
 
 The policy objective of this export subsidy pr ogramme is to develop Turkey's export potential 
in processed agricultural products.   
 
4. Background and authority of the subsidy 
 
 Authority for the subsidy is the Money-Cred it and Coordination Council, which is comprised 
of the Ministers of State, Minister of Finance, Minister of Agriculture and Rural Affairs, the 
Undersecretary of the Minister of Finance, the Un dersecretary for State Planning Organization, the 
Undersecretary for Foreign Trade, the Undersecretary for Treasury and the Head of the Central Bank.   
 
5. Form of the subsidy 
  The subsidies are provided in the form of deduc tion of debts to the public corporations (taxes, 
social insurance premium costs, energy costs, tel ecommunication costs) from the subsidy entitlement.   
 
6. To whom and how the subsidy is provided 
  The subsidies are provided to producer/exporters  or exporters in the form of deduction of 
their debts to the public corporations from their subs idy entitlement which is calculated on the basis of 
fixed amount per unit.    
7. Subsidy per unit 
  The subsidy per product is given below.   
 
PRODUCT RATE 
(US $/ton) Share of exported quantity  
eligible to receive  
the subsidy 
2009/1  
Cut flowers (fresh) 205 % 37 
Vegetables, frozen (exc. potatoes) 79 % 27 
Vegetables (dehydrated) 370 % 20 G/SCM/N/186/TUR 
Page 130  
 
  PRODUCT RATE 
(US $/ton) Share of exported quantity  
eligible to receive  
the subsidy 
Fruits (frozen) 78 % 41 
Preserves, pastes 75 % 51 
Honey 65 % 32 
Homogenized fruit preparations 63 % 35 
Fruit juices (concentrated) 150 % 15 
Olive oil 100 % 100 
Prepared or preserved fish 200 % 100 
Meat of poultry (excl. edible offals) 186 % 14 
Eggs 15$/1000 pieces % 78 
Preserved poultry meat products 250 % 40 
Chocolate and other food preparations containing chocolate 119 % 48 
Biscuits, waffles 119 % 18 
Macaroni vermicelli 66 % 32 
 
 The second column specifies that the subsidy will only be paid on determ ined percentage of 
the quantity exported.  This system has been used owing to the annual volume commitment of 
Turkey, originated in the WT O Agreement on Agriculture.   
 
8. Duration of the subsidy 
 
 The Decree 2009/1 of the Money-Credit and Coordination Council was announced in the 
Official Gazette dated 9 March 2009, which has been applied between 1 January and 
31 December 2009. 
 
9. Statistical data permitting an assessment of the trade effects of the subsidy 
 
 No statistical data permitting an assessment of the trade effects of this subsidy is available.   
 
  G/SCM/N/186/TUR 
 Page 131 
 
 
  DECREE 2008/1 OF THE MONEY-CREDIT 
AND COORDINATION COUNCIL 
 
1. Title of the subsidy programme  
  The title of the subsidy programme is "Expor t Subsidy Programme for Agricultural Products" 
(Decree No:2008/1).    
2. Period Covered By The Notification 
  The Decree 2008/1 of the Money-Credit and Coordination Council was announced in the 
Official Gazette dated 19 March 2008, which has been applied between 1 January and 
31 December 2008.  This programme came into force replacing the Decree 2007/1.   
 
3. Policy objective and/or purpose of the subsidy 
 
 The policy objective of this export subsidy pr ogramme is to develop Turkey's export potential 
in processed agricultural products.    
4. Background and authority of the subsidy 
  Authority for the subsidy is the Money-Cred it and Coordination Council, which is comprised 
of the Ministers of State, Minister of Finance, Minister of Agriculture and Rural Affairs, the Undersecretary of the Minister of Finance, the Un dersecretary for State Planning Organization, the 
Undersecretary for Foreign Trade, the Undersecretary for Treasury and the Head of the Central Bank.   
 5. Form of the subsidy 
 
 The subsidies are provided in the form of deduc tion of debts to the public corporations (taxes, 
social insurance premium costs, energy costs, tel ecommunication costs) from the subsidy entitlement.   
 
6. To whom and how the subsidy is provided 
 
 The subsidies are provided to producer/exporters  or exporters in the form of deduction of 
their debts to the public corporations from their subs idy entitlement which is calculated on the basis of 
fixed amount per unit.    7. Subsidy per unit 
 
 The subsidy per product is given below.    
PRODUCT RATE 
(US $/ton) Share of exported quantity 
eligible to receive  
the subsidy 
2008/1  
Cut flowers (fresh) 205 % 37 
Vegetables, frozen (exc. potatoes) 79 % 27 
Vegetables (dehydrated) 370 % 20 
Fruits (frozen) 78 % 41 
Preserves, pastes 75 % 51 
Honey 65 % 32 
Homogenized fruit preparations 63 % 35 G/SCM/N/186/TUR 
Page 132  
 
  PRODUCT RATE 
(US $/ton) Share of exported quantity 
eligible to receive  
the subsidy 
Fruit juices (concentrated) 150 % 15 
Olive oil 100 % 100 
Prepared or preserved fish 200 % 100 
Meat of poultry (excl. edible offals) 186 % 14 
Eggs 15$/1000 pieces % 78 
Preserved poultry meat products 250 % 40 
Chocolate and other food preparations containing chocolate 119 % 48 
Biscuits, waffles 119 % 18 
Macaroni vermicelli 66 % 32 
 
 The second column specifies that the subsidy will only be paid on determ ined percentage of 
the quantity exported.  This system has been used owing to the annual volume commitment of 
Turkey, originated in the WT O Agreement on Agriculture.   
 
8. Duration of the subsidy 
 
 The Decree 2008/1 of the Money-Credit and Coordination Council was announced in the 
Official Gazette dated 19 March 2008, which has been applied between 1 January and 
31 December 2008.    9. Statistical data permitting an assessment of the trade effects of the subsidy 
 
 No statistical data permitting an assessment of th e trade effects of this subsidy is avail.   
   
__________