With the Decree Amending the Decree on State Aids in Investments No. 7108 (“Presidential Decree No. 7108“) published in the Official Gazette dated 20 April 2023 and numbered 32169, the “Digital Transformation Support Program”, which was first included in the first paragraph of Article 2 of the Decree on State Aids in Investments No. 2012/3305 (“Council of Ministers Decree No. 2012/3305“), was defined as a program to support investments aiming to achieve results such as cost reduction, productivity and quality increase, employee and customer satisfaction by integrating technological products and solutions into business processes. “Green Transformation Support Program” was included as well and defined as a program for supporting investments that are compatible with the circular economy approach, that protect natural resources, that contribute to climate and sustainability targets, and that aim to achieve resource-efficient and low-carbon production.
With the amendment made to Article 5 of the Council of Ministers Decree No. 2012/3305 titled “Fixed Investment Amount and Minimum Capacity”, it has been regulated that the condition that the ratio of intangible fixed assets (brand, license, know-how, etc.) accepted as investment expenditure shall not exceed 25% of the total fixed investment amount registered in the incentive certificate shall not be sought for the investments within the scope of these two programs. In addition, with the addition made to Article 17 titled “Priority Investment Topics”, it has been regulated that the digital transformation support program and green transformation support program can benefit from the regional supports applied in the 5th region, and if these investments are located in the 6th region, they will be subject to the regional supports.
You can access the Turkish text of Presidential Decision Numbered 7108, which entered into force and published in the Official Gazette dated 20.04.2023 and numbered 32169 through this link