Special Investment Zones 2018-07-19T20:14:43+03:00

Special Investment Zones

There are three types of special investment zones in Turkey which are Organised Industry Zones, Technological Development Zones and Free Zones.

Bursa has 18 Organised Industrial Zones, 1 Technological Development Zones and has one of 19 Free Zones in Turkey.

1- Free Zone

In spite of being located within the political boundaries of Turkey, Free Zones are special areas that are deemed to be at a place out of customs borders. These areas are designed to increase the number of investments focusing on export.

Legal and administrative regulations being applied in commercial, financial and economic sites in customs areas are either never applicable or partly applicable in Free Zones.

Advantages Provided By Free Zones

  • %100 exemption from customs taxes and taxes of same kind
  • %100 exemption from corporate tax for manufacturer firms
  • %100 exemption from value added tax (VAT) and private consumption taxes
  • Goods may be kept within Free Zones without any time limits and profits and incomes procured in Free Zones may freely be transferred to all of the countries including Turley without any prior compulsory authorization.
  • Goods in free circulation may be dispatched to Turkey or the EU countries from free zones without receiving any customs tax. Besides, no customs tax is applied for the entry of goods whose origin is of a third country into Free Zones or delivery of goods for these countries.
  • Companies may freely transfer the profits they obtained in Free Zones to abroad or Turkey without any restriction.


Bursa Free Zone was founded in Gemlik district neighbouring the ports, 35 km’s far from Bursa city centre.

Bursa Free Zone is providing tax advantage, infrastructure and easy accession to ports’ region to the companies that are manufacturing towards export.


2- Organised Industry Zones (OIZs)

Organized Industrial Zones are designed to enable corporate providers of goods and services conduct business activities by utilizing required infrastructure, techno-parks and social facilities within their permitted limits. The infrastructures provided in these regions include roads, water, natural gas, electricity, communication means, waste treatment and other services.

Bursa, which has the first OIZ of Turkey,  provides various OIZs for potential investors.

Organised Industry Zones (OIZs) of Bursa

Name of OIZ Status Type of OIZ Web
1 Bursa OIZ Active Mixed www.bosb.org.tr
2 Demirtaş OIZ Active Mixed www.dosab.org.tr
3 Nilüfer OIZ Active Mixed www.nosab.org.tr
4 İnegöl OIZ Active Mixed www.inegolosb.org.tr
5 Uludağ OIZ Active Mixed www.uludagosb.org.tr
6 Mustafakemalpaşa OIZ Active Mixed www.mkposb.org.tr
7 Kestel OIZ Active Mixed www.kosab.org.tr
8 Hasanağa OIZ Active Mixed www.hosab.org.tr
9 İnegöl Mobilya OIZ Active Specialised  —
10 Bursa İhtisas Deri OIZ Active Specialised www.bursaderiosb.com
11 Kayapa Islah OIZ Active Treated www.kayapaosb.org.tr
12 TOSAB Tekstil OIZ İnşaat Specialised www.tosab.org.tr
13 Yenişehir OIZ Under Legal Expropriation Mixed www.yosab.org
14 Mustafakemalpaşa Mermerciler OIZ Under Legal Expropriation Specialised  —
15 Yenice Islah OIZ Under Legal Expropriation Treated www.yeniceosb.org.tr
16 Bursa Teknoloji OIZ (TEKNOSAB) Under Legal Expropriation Mixed
17 Barakfaki OIZ Treated www.bosab.com.tr
18 Akçalar OIZ Treated

3- Technoparks

Technology Development Zones (TDZs) are areas designed to support R&D activities and attract investments in high technology fields.

Advantages of TDZs:

Revenues derived from software development and R&D activities are exempt from income and corporate taxes until December 31, 2023.

Sales of application software produced exclusively in TDZs are exempt from VAT until December 31, 2023. Examples include software for systems management, data management, business applications, different business sectors, the Internet, mobile phones and military command control.

Salaries of R&D and support personnel employed in the zone are exempt from all taxes until December 31, 2023. The number of the support personnel covered by the exemption shall not exceed 10 percent of the number of the R&D personnel.

Enterprises may make the investment, required for the production of the technological product obtained as a result of the R&D projects conducted in the zone, in the TDZ, if deemed suitable by the operator company and allowed by the Ministry.

ULUTEK TECHOPARK (ULUTEK Technology Development Region)

ULUTEK Technology Development Region is established on a 471.230,62 m2 area within the Görükle campus of Uludağ University.

It was founded as 20th Technopark of Turkey in 2005 with the partnership of Uludağ University, Bursa Chamber of Commerce and Industry (BTSO), Bursa Greater Municipality and Uludağ Union of Exporters.