Teknokent (Technology Development Zone) Employee Exemption in Turkey (2026)
Software developers, R&D engineers, and designers employed by companies operating within Turkish Teknokent zones (university-linked technology parks) are fully exempt from income tax and social security contributions on salaries derived from software and R&D activities.
Turkey · Special Tax Regime · 2026
Last reviewed:
Flat Rate
0%
How it works
Software developers, R&D engineers, and designers employed by companies operating within Turkish Teknokent zones (university-linked technology parks) are fully exempt from income tax and social security contributions on salaries derived from software and R&D activities. The exemption applies regardless of salary level. There are over 80 active Teknokent zones across Turkey including ODTÜ, ITÜ, and Bilkent. The exemption is extended through 2028 under Law 4691 and is widely used by tech companies to attract talent at substantially lower all-in cost.
Who qualifies?
Software developers, R&D engineers, and designers employed by companies physically located and registered within an approved Teknokent zone; salary must derive from qualifying R&D or software activities.
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Turkey top rate | 40% |
| Teknokent (Technology Development Zone) Employee Exemption rate | 0% |
| Potential saving vs. standard (at $100k) | Up to 34% lower |
Calculate your take-home under Teknokent (Technology Development Zone) Employee Exemption
Enter your salary and select Turkey + the teknokent-employee regime in our calculator.
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Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.