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Beginning by 1987, Turkey established a number of Free Zones. Free zones are defined as fenced-in areas in which special regulatory treatment exists for the operating users in order to promote exports of goods and services. Free Zones offer more convenient and flexible business climate in order to increase trade volume and export for some industrial and commercial activities as compared to the other parts of the country. Basic objectives of the Foundation and Operation of Free Zones are promoting export oriented investment and production, accelerating foreign direct investment and technology access, directing enterprises towards export, developing international trade. Currently, the list of zones is as follows:

Below is the list of free zones in Turkey [1]

Free zones in TurkeyEdit

SN Name Province Foundation date
1 Mersin Free Zone Mersin 1987
2 Antalya Free Zone Antalya 1987
3 Aegean Free Zone [1] İzmir 1990
4 İstanbul Atatürk Airport Free Zone İstanbul 1990
5 Trabzon Free Zone Trabzon 1992
6 İstanbul Leather Industry Free Zone [2] İstanbul 1995
7 East Anatolia Free Zone Erzurum 1995
8 Mardin Free Zone Mardin 1995
9 İstanbul Stock Exchange Free Zone (İMKB) İstanbul 1997
10 İzmir Menemen Leather Free Zone İzmir (Menemen) 1998
11 Rize Free Zone Rize 1998
12 Samsun Free Zone Samsun 1998
13 İstanbul Tracia Free Zone İstanbul 1998
14 Kayseri Free Zone Kayseri 1998
15 Adana Yumurtalık Free Zone Adana (Yumurtalık) 1998
16 European Free Zone [3] Tekirdağ (Çorlu) 1999
17 Gaziantep Free Zone Gaziantep 1999
18 Bursa Free Zone Bursa 2001
19 Kocaeli Free Zone Kocaeli 2001
20 Denizli Free Zone Denizli 2002
21 Tubitak Free Zone Kocaeli (Gebze) 2002

The European Free Trade Zone (EFZ) (, İstanbul-Leather and Industrial Free Zone ( and Aegean Free Zone ( are among the largest Free Zones in Turkey. Free Zones offer ready offices, warehouses, open stock areas, production facilities for rent or sale and lands with ready infrastructure. All kinds of infrastructure services (electricity, water, gas, waste water, purification, communication) are provided in these technocities. In addition to these facilitations, Free Zones such as the European Free Zone (EFZ) also offers construction – undertaking services, catering, IT Services, Maintenance Services, Insurance, Loading/Unloading, Warehousing, Consulting Services, 24-hour Private Security and Conference Halls.

Incentives and advantages of Free Trade ZonesEdit

  • Companies are %100 exempt from Corporate Tax (%20) and Income Tax (%15-%35).
  • Free Zones are considered to be outside of the customs border, no Customs Duty, Value Added Tax (VAT) or KKDF (%6 over the credit payments) is applied on the goods that enter the zone.
  • Companies that sell at least %85 of their products abroad are %100 exempt from the income tax payable over salaries of employees.
  • Due to the Custom Union Agreement between Turkey & EU, Turkish origin goods are in free circulation in EU Market (No Tax between TR & EU)
  • Companies can freely transfer their profits and earnings to Turkey or any other country.
  • As Free Zones are outside of the customs border, companies can purchase good from Turkey for export prices. (No VAT)
  • Infrastructure services are provided exempt from VAT (Electricity, water, Gas, telecommunication)
  • Companies are free to bring second hand (used) machinery to the Free Zones and there is no age limitations for the importation of second hand (used) machinery.
  • As the transactions within performed with convertible foreign currencies, domestic inflation rate will not influence purchasing and selling activities, inventory control and accounting procedures in general.
  • The faulty goods can easily be returned to their origin by just issuing an invoice.
  • Companies can keep their stock duty-free for an unlimited period of time.