Incentives and Grants Guide: KOSGEB, TÜBİTAK, and R&D Center Support

September 07, 2026

There are three distinct support systems available to businesses in Türkiye: loans and grants (KOSGEB); funding that covers up to 75% of R&D project costs on a non-repayable basis (TÜBİTAK); and a permanent incentive that virtually eliminates taxes on researchers' salaries (Law No. 5746). This guide outlines—using concrete figures—which businesses should approach which of these avenues.

Incentive and Grant Guide: KOSGEB, TÜBİTAK, and R&D Center Support

Turkey's incentive and grant ecosystem for businesses consists of three main layers: KOSGEB's SME-focused loan and grant programs, TÜBİTAK's non-repayable support for R&D projects, and the R&D/design center tax and social security incentives under Law No. 5746. This guide covers all three layers with concrete amounts, rates, and application conditions.

When used correctly, incentive and grant programs can finance a significant portion of a business's growth, R&D, and digitalization investments. However, this ecosystem is complex and multi-layered. This guide simplifies the three most commonly applied-to mechanisms — KOSGEB, TÜBİTAK, and the Law No. 5746 incentives — based on official sources.

Layer 1: KOSGEB Support Programs

KOSGEB (the Small and Medium Enterprises Development Organization), a public institution affiliated with the Ministry of Industry and Technology, provides SMEs with financial support, training, consultancy, and technological development assistance.

Application Conditions

Holding SME status (fewer than 250 employees, annual turnover below 500 million TL)

Being registered in the KOSGEB database

Operating in a supported sector (per NACE code)

Being a citizen of the Republic of Turkey, at least 18 years of age, and having fulfilled tax and social security obligations

Featured Programs and Amounts

| Program | Target Audience | Support Amount/Rate |

|---|---|---|

| Entrepreneur Support Program | New business founders | 10,000-20,000 TL startup support; 80% repayable business development support (up to 1.5 million TL) |

| Capacity Development Support Program | Manufacturing, software, and IT SMEs | 1-20 million TL loan, 24-month support / 36-month maximum term |

| Global Competitiveness Support Program | SMEs structured as limited or joint-stock companies | Support for machinery/equipment, digital transformation, and export development |

| SME Digital Transformation Support Program | Manufacturing-sector SMEs | 1-20 million TL loan + ~20% interest/financing support |

| Technology Center (TEKMER) Support Program | Universities, technoparks, industrial zones | 6.5 million TL/year non-repayable support (3-10 years) |

| Sectoral Development Center (SEGEM) Support Program | Sectoral organizations | 5 million TL/year non-repayable support (10 years) |

| AI Credit Program | Technology startups holding the Techno-Entrepreneurship Badge | 500,000-5,000,000 TL loan, 12-month grace period + 12 installments |

The full list of these programs and their current announcements is published on KOSGEB's official "Supports" page; the number and scope of programs may be updated over time, so it is important to check the official page before applying.

Layer 2: TÜBİTAK R&D Support Programs (TEYDEB)

TÜBİTAK's Technology and Innovation Support Programs Directorate (TEYDEB) manages the most widely used non-repayable support mechanisms for industrial R&D projects.

1507 – SME R&D Start-Up Support Program

Who can apply: Capital companies of SME scale established in Turkey (SME Declaration required)

Support rate: 75% (non-repayable grant)

Maximum project budget: 3,000,000 TL (some sources also cite a limit of 2,400,000 TL; the current communiqué for the application period should be checked)

Duration limit: A maximum of 18 months per project

Special condition: Companies may receive support for their first 5 projects; at least two of these must be joint applications

Application system: PRODIS (Project Evaluation and Monitoring System) via eteydeb.tubitak.gov.tr

1501 – Industrial R&D Projects Support Program

Unlike 1507, this is a support program for larger-scale industrial R&D projects with no SME size restriction.

2026 Application Calendar (1st Call)

|---|---|---|---|

TÜBİTAK opens these programs to applications twice a year (typically in the January-March and July-August periods). Because exact dates and support rates can be updated with each application period, it is necessary to check TÜBİTAK's official announcement page before applying.

Evaluation Criteria

Applications are evaluated by reviewers along three dimensions: industrial R&D content and level of innovation, suitability of the project plan, and economic benefit potential. Successful projects are monitored through progress reports submitted every six months.

Layer 3: Law No. 5746 — R&D/Design Center Tax and Social Security Incentives

The main incentives offered under Law No. 5746, "the Law on Supporting Research, Development and Design Activities," for businesses that attain R&D or design center status are:

R&D and design deduction: R&D and innovation expenditures can be deducted from the corporate tax base; if expenditures increase by more than 20% in certain metrics compared to the previous year, an additional 50% deduction can be applied.

Income tax withholding incentive: 95% income tax withholding incentive for R&D personnel holding a doctorate or at least a master's degree in basic sciences; 90% for those holding a master's degree; 80% for other R&D personnel.

Stamp duty exemption: All documents related to R&D/design activities are exempt from stamp duty.

Customs duty exemption: Equipment imported for R&D projects is exempt from customs duty.

Social security employer premium support: Half of the employer's share of social security premiums payable for R&D personnel is covered by the Treasury.

Basic sciences graduate support: Researchers who graduated in basic sciences such as mathematics, physics, chemistry, and biology receive additional salary support equal to the minimum wage for two years.

To benefit from these incentives, a business must obtain official "R&D Center" or "Design Center" status and meet the minimum personnel and activity criteria set by the General Directorate of R&D Incentives under the Ministry of Industry and Technology.

Which Mechanism Should Be Chosen When?

| Need | Recommended Mechanism |

|---|---|

| A newly established SME financing its first R&D project | TÜBİTAK 1507 (75% grant) |

| A large-scale, ongoing industrial R&D project | TÜBİTAK 1501 |

| A manufacturing SME investing in ERP/automation/cloud | KOSGEB SME Digital Transformation Support Program |

| A technology startup investing in AI infrastructure (GPU/data center) | KOSGEB AI Credit Program |

| A mid-to-large company establishing a permanent R&D/design center | R&D Center status under Law No. 5746 |

Practical Steps for Implementation

Keep your KOSGEB database registration up to date: An up-to-date business declaration is a prerequisite for nearly all KOSGEB programs.

Plan around the TÜBİTAK call calendar in advance: 1501/1507 applications open twice a year; prepare your application file before the call opens so you don't miss the short window between pre-registration and application.

Assess the R&D Center threshold: Unlike one-off grants, Law No. 5746 incentives provide an ongoing tax/social security advantage; for growing R&D teams, crossing this threshold can yield higher returns in the long run.

Combine programs rather than limiting yourself to one option: An SME can benefit simultaneously from both TÜBİTAK 1507 and KOSGEB Digital Transformation support for different projects.

Check the current communiqués: Support rates, budget ceilings, and application dates can be updated every year; always check the current announcements on kosgeb.gov.tr and tubitak.gov.tr before applying.

Conclusion

Turkey's incentive and grant ecosystem covers a wide range, from SME scale to large industrial enterprises. KOSGEB supports short-to-medium-term loan and grant needs, TÜBİTAK supports project-based R&D financing, and Law No. 5746 supports permanent R&D/design center investments. Using the right mechanism at the right time makes it possible for businesses to finance a significant portion of their transformation and innovation investments with government support.

Sources

[KOSGEB T.C. Küçük ve Orta Ölçekli İşletmeleri Geliştirme ve Destekleme İdaresi Başkanlığı – Destekler Listesi](https://www.kosgeb.gov.tr/site/tr/genel/destekler/3/destekler)

[KOSGEB'den Teknoloji Girişimlerine Yapay Zekâ Kredi Programı – KOSGEB Resmi Duyuru](https://www.kosgeb.gov.tr/site/tr/genel/detay/9427/kosgebden-teknoloji-girisimlerine-yapay-zek-kredi-programi)

[1507 – TÜBİTAK KOBİ Ar-Ge Başlangıç Destek Programı – TÜBİTAK](https://tubitak.gov.tr/en/funds/industrial/national-support-programs/1507-tubitak-sme-rd-start-support-program)

[TÜBİTAK 1501 ve 1507 Ar-Ge Destek Programları 2026 Yılı 1. Çağrısı Açıldı – Kocaeli Ticaret Odası](https://koto.org.tr/tubitak-1501-ve-1507-ar-ge-destek-programlari-2026-yili-1-cagrisi-acildi-ad-695b549ad0d9a)

[Türkiye'de Ar-Ge ve Tasarım Teşvikleri (5746 Sayılı Kanun) – PwC Türkiye](https://www.pwc.com.tr/turkiye-de-arge-ve-tasarim-tesvikleri)

[KOSGEB Nedir? 2026 Destekleri, Başvuru Şartları ve Hibe Rehberi – Paraşüt](https://www.parasut.com/blog/kosgeb-nedir-basvuru-ve-destekler)