The Investment Incentive Certificate is issued by Türkiye's Ministry of Industry and Technology under Decision 9903. An agri-food project meeting the Annex 3 sector and capacity conditions can receive customs duty exemption, VAT exemption, tax reduction and, depending on region, interest and social security support. As a rule, it cannot be combined with other public support.
What is the Investment Incentive Certificate?
The certificate is the document that gives an investment access to state support. The current system was set up by Presidential Decision no. 9903 on State Aid for Investments, published in Official Gazette no. 32915 on 30 May 2025, with detail in Communiqué 2025/1. Applications made up to 31/12/2030 are assessed under the Decision.
It does not behave like a grant programme. The value mostly arrives through tax, customs, interest and social security items. The Ministry must also find the project suitable, so applying does not produce an automatic result.
How is the system structured?
- Türkiye Century Development Move: the Technology Move, Local Development Move and Strategic Move programmes, assessed project by project by committees.
- Sectoral Incentive System: Priority Investments and Target Investments.
- Regional incentives: social security support added by region to investments supported under the systems above.
For most agri-food projects, start with Target Investments: Annex 3 topics are supported there if their conditions are met. Priority Investments also include close neighbours of the sector: licensed warehousing, automated soilless greenhouses of 25 decares or more using domestic greenhouse technology, investments in Region 6, and investments subject to an environmental licence.
What capacity conditions apply to agri-food?
Annex 3 lists topics by NACE code. The table shows common questions, with capacities as stated in the Decision.
| Investment | Regions 1 and 2 | Region 3 | Regions 4 and 5 | Region 6 |
|---|---|---|---|---|
| Greenhouse (minimum decares) | 20 | 15 | 10 | 5 |
| Dairy or breeding cattle (head per period) | 500 | 500 | 300 | 150 |
| Beef cattle (head per period) | 500 | 500 | 500 | 150 |
| Sheep and goats (head per period) | 2,500 | 2,500 | 1,500 | 1,000 |
| Meat poultry, integrated with slaughterhouse (birds per period) | 200,000 | 200,000 | 200,000 | 100,000 |
| Laying poultry (birds per period) | 200,000 | 200,000 | 200,000 | 100,000 |
Points to note in food and storage:
- Dairy processing below 5 tonnes per day is not supported.
- Fruit and vegetable projects limited to degreening and waxing are not supported.
- Cold storage is supported only above 1,000 m².
- Grain storage is supported only as licensed warehousing.
- Kadayıf and yufka production is not supported.
The list works by code, and some sub-codes are excluded. Check your NACE code against Annex 3 line by line.
Which supports are available?
| Support | Target Investments | Priority Investments |
|---|---|---|
| Customs duty exemption | Yes | Yes |
| VAT exemption | Yes | Yes |
| Tax reduction, contribution rate | 20% (not Istanbul), tax reduced by 60% | 30%, tax reduced by 60% |
| Interest or profit share support | Regions 4, 5 and 6 only | Yes |
| Interest support rate | 25% of the CBRT one-week repo rate, up to 12.5 points | 25% of the CBRT one-week repo rate, up to 12.5 points |
| Interest support ceiling | 10% of fixed investment, and TRY 12 million in the Decision | 10% of fixed investment, and TRY 24 million in the Decision |
| Site allocation | Possible | Possible |
Interest support covers Turkish lira investment loans up to 70% of the fixed investment on the certificate, for up to five years, subject to Ministry approval. The Türkiye Century Development Move offers higher rates and a 25% machinery support for machines priced at TRY 2 million or more per unit, but that cannot be combined with interest support.
How does regional support differ?
Provinces are grouped into six regions by development level. Ankara is in Region 1, Konya and Mersin in Region 2, Gaziantep and Samsun in Region 3, Çorum in Region 4, Yozgat and Tokat in Region 5, and Şanlıurfa in Region 6. Employer social security premium support covers the employer's share on the minimum wage for additional jobs: all of it in Region 6 and 50% elsewhere.
| Region | 1 | 2 | 3 | 4 | 5 | 6 |
|---|---|---|---|---|---|---|
| Employer premium support period | None | 1 year | 2 years | 4 years | 8 years | 12 years |
Region 6 can also receive employee premium support for 10 years. Because location changes the package directly, the site decision and the incentive plan belong together. Our site selection and permitting service covers that side.
How do you apply and what is the minimum investment?
Unless stated otherwise, the Decision sets a minimum fixed investment of TRY 12 million in Regions 1 and 2 and TRY 6 million elsewhere. Lira amounts in the Decision are updated every year by the revaluation rate and published on the Ministry's website, so check the current figure before applying.
- Apply electronically through E-TUYS. Applications for a legal entity still being formed are not assessed.
- Attach the social security debt document, the EIA decision where required and other permits the legislation calls for. A feasibility report is required at TRY 1 billion and above.
- Spending before the application date is not covered. The investment start date is the application date.
- The investor proposes the period, and the Ministry may reduce anything above 3 years to 3 years. An extension of up to half the original period may be granted.
- Apply for the completion visa within three months of the end of the period.
Besides individuals and companies, Turkish branches of foreign companies may apply. A foreign investor must therefore have the entity in place first, since a company still being formed cannot file. Our foreign investor guide sets out the sequence.
Can the certificate be combined with grants?
As a rule, no. Under Article 33 of the Decision, investments using these supports cannot use support from other public bodies, and supports are reclaimed if this is breached. There is a limited exception for subsidised credit, provided that loan receives no interest or machinery support under the Decision. The KKYDP Communiqué contains a similar bar. Compare the certificate with grants before the investment starts. The Grant Path tool, the KKYDP and IPARD III guides, and our grants, incentives and projects service can help.
Frequently asked questions
Does the certificate pay cash?
The core supports are customs duty exemption, VAT exemption, tax reduction and premium support. Interest or profit share support and the machinery support under the Türkiye Century Development Move are paid from the Ministry budget, with conditions and ceilings.
Can a small dairy get a certificate?
Under Annex 3, dairy processing below 5 tonnes per day is not supported. The minimum fixed investment must also be met.
What if I buy machinery before applying?
Investment spending made before the application date is not covered by the certificate.
Is cold storage eligible?
Annex 3 supports cold storage investments above 1,000 m². Smaller projects are not supported under this code.
Can I get a certificate for a project with an IPARD or KKYDP grant?
As a rule, no. Article 33 of Decision 9903 bars applications for investments using other public support, with only a limited exception for subsidised credit.
Official sources
- Yatırımlarda Devlet Yardımları Hakkında Karar, Karar Sayısı 9903, Resmî Gazete 32915 (30.05.2025)
- Karar 9903 metni, Sanayi ve Teknoloji Bakanlığı Yatırıma Destek portalı
- Tebliğ 2025/1, Resmî Gazete 32933 (21.06.2025)
This guide is general information, not legal or financial advice. Programme terms can change, so check the current official text before applying.
We prepare grant and credit projects, and run their implementation after approval.