Company in a Turkish free zone (serbest bölge): licence, premises, customs, tax and money

Turkish free zones are fenced areas where goods sit outside the customs territory and payments are made in foreign currency. For a foreign entrepreneur they can suit production for export, regional trading or warehousing, but the tax advantage now depends on the licence date and the type of activity. This guide follows Free Zones Law No. 3218 and the Ministry of Trade’s current documents. Status checked on 12 November 2026.

What a free zone is under Law No. 3218

A Turkish free zone (serbest bölge) is a defined area whose location and borders are set by the President under Article 2 of Free Zones Law No. 3218. Each zone is run by an operator company authorised to found and operate it. Businesses working inside are called users: real or legal persons, Turkish or foreign, holding an operating licence and a workplace in the zone.

Article 6 is the core of the regime. Free zones are part of Turkish territory but are treated as outside the customs territory for customs, import duty, trade policy and foreign-exchange purposes, so customs and exchange-control legislation does not apply inside. For rules of origin they count as inside.

• Licence: Ministry of Trade, General Directorate of Free Zones.
• Local authority: the free zone directorate (Bölge Müdürlüğü).
• Premises: the operator company or a licensed user.
• Foreign Direct Investment Law No. 4875 does not apply (Article 12).

The operating licence: who issues it and what is allowed

No activity may start without an operating licence (faaliyet ruhsatı). The application goes to the directorate of the chosen zone, and the Ministry of Trade’s General Directorate of Free Zones evaluates it. Published criteria include production and export orientation, technology level, investment and export commitments, employment and fit with the zone’s profile.

The file usually holds the form, a company profile, signature authorities, trade registry publications and chamber registration; a foreign company adds its home-country incorporation certificate certified by the Turkish mission. An application fee is paid to a Central Bank account and refunded if the licence is refused; confirm the amount on the current form. Turkish entities work in the zone through a branch with allocated capital.

• Production, assembly and simple processing.
• Trading and warehousing.
• Leasing of premises.
• Repair, maintenance and banking.
• Other activities approved by the General Directorate.

Renting or building: the contract with the operator

Users fall into two groups. A tenant user (kiracı) rents closed office or production space from the operator company or from a user licensed to lease premises. An investor user (yatırımcı) builds its own superstructure or takes over an existing one. The type sets the maximum licence term, so decide it before applying.

When the General Directorate signals that the application is acceptable, the applicant has 30 days to sign an open- or closed-area lease with the operator or a licensed user; in privately owned zones land or premises may be bought instead. The licence is issued in the name of the party that signed. Builders need a construction permit and, before trading, an occupancy permit from the directorate.

Customs regime and selling into the Turkish market

Because the zone sits outside the customs territory for customs purposes, goods move in four directions: abroad to zone, zone to abroad, Türkiye to zone and zone to Türkiye. Users may also trade with each other in the same or another zone. Every movement is recorded on the Free Zone Transaction Form in the Ministry’s electronic system.

• From abroad into the zone: no customs duty.
• From Türkiye into the zone: export regime, goods bought without VAT.
• From the zone into Türkiye: free circulation regime, an import with duties and VAT at customs.
• Prohibited: firearms and ammunition (narrow exceptions), radioactive material, all waste.

Selling to the domestic market is allowed, but the Turkish buyer imports the goods, and under Article 8 zone–Türkiye trade follows foreign-trade rules. Since 2025 profit on domestic sales by later licence holders is taxable, as explained below. A special-account levy may apply to some movements; check it for your licence type.

Tax position and money after the 2004, 2025 and 2026 changes

Provisional Article 3 of Law No. 3218 divides users by licence date. Licences in force on 6 February 2004 keep the income or corporate tax exemption on zone income for the licence term. For later licences only manufacturers are exempt, on income from selling their products abroad and, since 1 January 2026 under Law No. 7577, within the zone or to other zones. Pure traders get no profit exemption.

• Domestic sales: taxable since 1 January 2025 (Law No. 7524).
• Wages: income tax exemption for producers exporting at least 85% of FOB value.
• Zone transactions: stamp duty and fee exemption.

Under Article 9, payments for zone activities are made in foreign currency unless the President decides on lira. The user opens a corporate account with a bank, which still applies its own identification and compliance checks. Transfers abroad run through the bank against documents; plan dividend withholding with your accountant (SMMM).

Sources

• lexpera.com.tr — consolidated text of Free Zones Law No. 3218, Articles 2, 3, 5, 6, 8, 9, 12 and Provisional Article 3 (mevzuat.gov.tr blocks automated access, so a consolidated copy was used)
• ticaret.gov.tr — Ministry of Trade: Free Zones general information note, May 2026 (licensing, user types and terms, trade regimes, incentives)
• ticaret.gov.tr — Ministry of Trade: operating licence (faaliyet ruhsatı) procedure, documents and contract deadline
• alomaliye.com — copy of Law No. 7577, Official Gazette 17 April 2026 No. 33227, Article 4 amending Provisional Article 3 of Law No. 3218

Questions