- Until the end of the taxation year including the date Turkey becomes a full member of the European Union, the earnings of the manufacturer users, generated through the sales of the goods they produced in the free zones, are exempted from the income or corporate taxes.
- The wages of the workers employed by the users that export at least 85 percent of the FOB value of the goods they produce in the free zones are exempted from income tax. The Council of Ministers can reduce this rate to 50 percent.
- The transactions and arranged documents related to the activities carried out in the zones by the manufacturer users are exempt from stamp duties and fees.
The free zone users that obtained “operating license” other than “production” before 06/02/2004, the income or corporate tax exemption continues during the validity period of the Operating License.
The free zone users that obtained operating license other than production after 06/02/2004 do not enjoy income or corporate tax exemption.