Encouragements in the Free Zones
Gaziantep Free Zone
Activity Topics and Terms
Types of licence
Licence Application Procedure


  • Companies (real or statued person) obtained operating licence before 06.02.2004 within the freezone are  

- exempted from income and corporate taxes, limited with the duration of their licence,

- exempted from income taxes subject to labour salaries up to 2009,

- also exempted from all kinds of taxes and duties up to 2009.

Companies (real or statued person) obtaining operating licence after 06.02.2004 will only;

-Be exempted from income and corporate taxes for the revenues from the sale of their production until the end of the taxation term of the year when European Union membership will be realised. Other companies will operate being subjected to income and corporate taxes.  

  • Transfer of revenues and income to both Turkey and other countries are allowed.
  • There is modern infrastructure, telecom munication and transport facilities within the zone.
  • The zone is deemed to be outside of the customs border, so there is no custom tax, fees, etc.
  • Trading by bartering is allowed; there is no restriction on barter trade.
  • All purchases made by those operating in the free zone, from other areas of Turkey, are accepted as export and users should there for purchase good at export prices without value added tax.
  • Sales of goods, either produced in the zone or those brought into the free zone,are permitted for resale into domestic markets.
  • Due to the important geographical location of the zone, it is acting as a central hub. It is close to Russia, the Turkic Republics, Middle Eastearn Countries, Mediterranean and North African Countries, as well as its links with all world countries.
  • Companies operating in the zone may be 100% foreign instestment companies, joint-Ventures, or 100% Turkish companies.
  • Bureaucracy in the zone is minimized and the operation of the zone is performed by a private company.
  • After obtaining permission form the General Directorate Of Free Zones, users may transfer their rights (including their superstructure)to another user.
  • In the free zone, all convertible foreign currencies that are accepted by the Central Bank of Turkey are in use.
  • Strikes and lock-outs are prohibited for a period of 10 years form the opening of the zone.
  • The proximity of the zone to cultural, tourism, recreation and entertainment centers, as well as to all ports and international land, sea, air and railroad routes, are incentives.
    The maximum period of an operating licence is up to 99 years.
  • Land lease fees are very competitive.
  • All personnel requirements for free zone companies can be satisfied within the province of Gaziantep. Investors will find a highly qualified and diverse workforce at relatively low cost.



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