A technology development zone (Teknopark) is the most widely discussed and most frequently misunderstood instrument of Turkish tax planning.
What a technopark provides: a 0% corporate tax rate on income derived from R&D and software development through the end of 2028. For an e-commerce seller as such, this incentive does not apply; it covers software and R&D companies, not commercial trading activities.
Conditions: at least one employee must be physically present in the park for a minimum of 25% of working hours. Renting a workstation in a technopark coworking space costs 10,000–15,000 Turkish lira per month plus VAT.
Key caveat: the exact rate and applicability of the incentive depend on the type of technopark and the company's activity profile, requiring case-by-case verification for each specific project.
Economically, a technopark becomes justified starting at an annual turnover of approximately $300,000; below this threshold, a regular company without incentives is more cost-effective.