Law No. 6735 Official Program Framework
Manufacturing & Export Track Minimum Capital Threshold: $500,000 USD Employment Target: 20+ Personel

Turquoise Card for Industrial Manufacturing & Export Facility Operators

⚑ TL;DR / Quick Summary

Foreign industrial leaders establishing manufacturing facilities, investing a minimum of $500,000 USD in fixed capital assets, or generating 20+ permanent jobs qualify for the highest-tier Turquoise Card status and substantial industrial tax incentives.

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Statutory Criteria Under Law No. 6735

Under the Investment Incentive Framework Decree and International Labour Force Law No. 6735, capital allocations enhancing national export capacity receive fast-track permanent residency.

πŸ’Ž Statutory Incentives & Corporate Tax Exemptions

βœ“ Benefit #1

Exemption from Value Added Tax (VAT) and Customs Duty on industrial machinery

βœ“ Benefit #2

Up to 80% Corporate Tax reduction based on Investment Contribution Rate

βœ“ Benefit #3

Employer Social Security contribution coverage for 2 to 10 years

βœ“ Benefit #4

Subsidized industrial land allocation within Organized Industrial Zones (OSB)

βœ“ Benefit #5

Access to competitive Eximbank export rediscount credit facilities

πŸ“Š Scoring Matrix & Multiplier Breakdown

Evaluation Dimension Awarded Points Threshold / Requirement
Fixed Capital Investment ($500k - $2M) 40 Points Procurement of machinery, tooling, and industrial infrastructure
Local Job Creation (20 to 50+ Full-Time) 35 Points Registered manufacturing workforce under Turkish Social Security (SGK)
Annual Export Turnover ($500k+) 25 Points Verified customs export declarations (GÇB)
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Required Evidence & Dossier Checklist

  • βœ“ Ministry of Industry & Technology Investment Incentive Certificate
  • βœ“ Industrial Capacity Report and Chamber of Industry Registry
  • βœ“ Organized Industrial Zone (OSB) land allotment deed or lease protocol
  • βœ“ Machinery import declarations, invoices, and customs release notes
  • βœ“ Certified company tax returns and SGK employee payroll verification

❓ Frequently Asked Questions

Must the employment target be active on the date of application?

No. Projected employment verified through an approved Investment Incentive Certificate allows conditional issuance, monitored during the 3-year transition cycle.

Are investments in Free Zones eligible?

Yes. Production plants operating within Turkish Free Zones benefit from both corporate tax exemption and the Turquoise Card framework.