No any restriction for foreign companies in subject to capital. %100 foreign companies can be established in the free zone.

Profits earned from Free Zone activity can be freely transferred to Turkey and abroad.

Foreign Trade Regime is not applied between the free zones and foreign countries.

The revenues of Free Zone users that hold a valid Operating Licences for production obtained from the sale of the manufactured products are exempt from income or corporate taxes untill the end of the taxation period of the year when Turkey will join the European Union. This exemption is valid until the end of the license period for companies established before February 6, 2004. The company established after February 6, 2014 and renewed licences are exempt from income or corporate taxes untill the end of the taxation period of the year when Turkey will join the European Union.

Manufacturing Users are exempt from income tax over the salaries of their employees if the Manufacturer Users that export at least 85% of the FOB value of goods they produce in the Free Zones.

The companies operating in the free zone can purchase goods from Turkey at exports prices and they are also exempt from VAT.

The goods imported from abroad, they are exempt from import expenses such as Value Added Tax, Custom Duty, and Resource Utilization Support Fund.

A Special Account fee is collected in the amount of 0,1% of the CIF value of goods brought into the free zone from abroad and 0,9% of the FOB value of goods sent to Turkey. A Special Account Fee is collected from the Users holding an Operating License on production and Users holding an Operating License before the 6th of February, 2004

No Special Account fee is collected from goods bought from Turkey to free zone and sent from the free zone to abroad.

No Special Account fee is collected for these goods bought during the investment period from abroad and as well as those goods purchased free of charge from abroad for processing purposes.

Transactions and documents regarding the operations in free trade zones are exempted from stamp duty and charges.

Foreign adminastrator and qualified foreign personnel can be hired.

Goods can remain in the free zones for an unlimited period.

In case of the corporate tax paying users, who obtain licence to operate in the free zones, distribute their income or corporate taxes on the earnings generated through their activities in these, then a tax deduction should be made on the distrubuted profit share.

If the profit is transferred to the another country, provisions of double-tax agreement between the two countries must be observed.

All approvals and supervisory work during the construction periods are performed by the Free Zone Directorate .

Occupational Permit and Construction Permit are given by the Free Zone Directorate.

Operating Licence Fee is $ 5000 usd for each licence.

Goods that are sent to a free zone from Turkey are considered exported and exempted from VAT as per the VAT legislation.

All books required by the provisions of Turkish Code of Commerce shall be kept by free zone companies. In addition to these books, a separate inventory book listing the entrance and exit of goods shall also be kept.

As per the provisions of the Turkish Code of Commerce, all books shall be approved by the notary, whereas the inventory book listing the entrance and exit of goods shall be approved by the Regional Directorate and the Directorate of Customs.