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Free Zones in Turkey: Where They Are, Licences, Customs

What a Turkish free zone is, which 19 zones operate, who may work there and how goods cross the fence.

ByAbdullah Habib
29 min read Updated: October 26, 2026
Summarize with:
The red entrance building of the Aegean Free Zone in İzmir, with the Ministry of Trade's name and «Ege Serbest Bölgesi, Aegean Free Zone» on its front, a barrier, a car at the booth and a lorry beyond
Photo: Canerbeyy0, 18.09.2021, Wikimedia Commons; CC BY-SA 4.0, file page. The entrance gate of the Aegean Free Zone in Gaziemir, İzmir.

A free zone (serbest bölge) is a fenced area of Türkiye that is treated as outside the Turkish customs territory for customs purposes. Nineteen operate, each under a directorate of the Ministry of Trade and, except Rize, with its own operating company. To work in one, a company needs an operating licence, and every movement of goods is entered in a record.

In short · checked 25.10.2026

Nineteen zones, one licence, and set rules at the fence.

  • 19 zones operate. Their founding years run from 1985 (Mersin and Antalya) to 2021 (Western Anatolia).
  • Outside for customs, inside for origin. For customs purposes a zone is treated as outside the Turkish customs territory; for the rules that decide origin (menşe, the country where goods were made) it is treated as inside.
  • No trading without a licence. The operating licence (faaliyet ruhsatı) runs 15 to 45 years by kind of user and subject. The application fee is USD 5,000, refunded if the licence is refused.
  • Exemptions have conditions. Earnings from goods made in the zone are exempt from income and corporate tax when the goods are sold abroad, to the same zone or to other zones, and the licence is for production. Wage withholding is exempt only if exports reach at least 85 % of the FOB value (the price before freight and insurance) of what is made in the zone.
  • A fee on the way through. Production-licence users pay a special account fee: 0.1 % of the CIF value (the price including freight and insurance) on goods coming in from abroad, and 0.9 % of the FOB value on goods going out to Türkiye.

Tool · rules checked 25.10.2026

What happens at the gate?

Pick where the goods start and where they end up. The crate drives through the gates it has to pass, and the card names the customs regime, the duty and the fees that apply, with the Turkish questions to put to a customs broker or the zone office.

TürkiyeFree zoneAbroadAnother zone

From Türkiye into a zone

Goods go from Türkiye into the zone under the export regime.

Regime
Export. Goods sent from Türkiye to a zone are under the export regime.
VAT
A zone user buys goods and services from Türkiye without VAT (KDV).
Customs status
Goods of Turkish or EU origin, or already in free circulation, keep that status inside the zone.
Record
The movement is entered on the zone transaction form (Serbest Bölge İşlem Formu) in SBBUP, the zones’ computer programme.
Flow in 2025
From Türkiye into all zones: 3,269,456 thousand US dollars, 11.5 % of the zones’ trade volume.

Checked 25.10.2026 · Ministry of Trade

Three questions to ask a customs broker or the zone office

Malı Türkiye’den serbest bölgeye göndereceğim. İhracat rejimi için hangi belgeler gerekiyor?

I will send goods from Türkiye to the free zone. Which documents does the export regime need?

Bu satış için KDV istisnası nasıl uygulanıyor?

How is the VAT exemption applied to this sale?

Serbest Bölge İşlem Formu bu sevkiyat için nasıl düzenleniyor?

How is the Serbest Bölge İşlem Formu (zone transaction form) prepared for this shipment?

From a zone into Türkiye

Goods go from the zone into Türkiye under the import regime, as release for free circulation.

Regime
Release for free circulation (serbest dolaşıma giriş), the import regime.
Customs duty
None on goods of Turkish or EU origin, or in free circulation. Third-country goods that are not in free circulation pay duty at the rate in the Common Customs Tariff (Ortak Gümrük Tarifesi).
Special account fee (özel hesap ücreti)
0.9 % of the FOB value, for production-licence users.
Limit
No restriction on sales from a zone into Türkiye, except for consumer goods and risky goods.
Record
The movement is entered on the zone transaction form (Serbest Bölge İşlem Formu) in SBBUP, the zones’ computer programme.
Flow in 2025
From all zones into Türkiye: 4,043,587 thousand US dollars, 14.2 %.

Checked 25.10.2026 · Ministry of Trade

Three questions to ask a customs broker or the zone office

Mal serbest bölgeden Türkiye’ye girecek. Serbest dolaşıma giriş için hangi belgeler gerekiyor?

The goods will go from the free zone into Türkiye. Which documents does release for free circulation need?

Bu mal serbest dolaşımda mı, yoksa üçüncü ülke menşeli mi?

Are these goods in free circulation, or of third-country origin?

Bu sevkiyatta özel hesap ücreti ne kadar tutuyor?

How much is the special account fee on this shipment?

From abroad into a zone

Third-country goods enter the zone with no customs duty.

Customs duty
None on third-country goods entering a zone.
Special account fee (özel hesap ücreti)
0.1 % of the CIF value, for production-licence users.
Banned goods
Firearms and their ammunition (except ammunition for the zone’s own production or research), radioactive materials, all waste, and other goods the Ministry names. Flammable and explosive goods only with special structures.
Foreign-trade regime
Not applied between a zone and other countries.
Record
The movement is entered on the zone transaction form (Serbest Bölge İşlem Formu) in SBBUP, the zones’ computer programme.
Flow in 2025
From abroad into all zones: 8,778,754 thousand US dollars, 30.7 %.

Checked 25.10.2026 · Ministry of Trade

Three questions to ask a customs broker or the zone office

Mal yurt dışından serbest bölgeye gelecek. Giriş için hangi belgeler gerekiyor?

The goods will come from abroad into the free zone. Which documents does entry need?

Bu malın serbest bölgeye getirilmesi yasak mı?

Is it forbidden to bring these goods into the free zone?

Özel hesap ücreti CIF bedeli üzerinden mi hesaplanıyor?

Is the special account fee worked out on the CIF value?

From a zone to another country

Goods leave the zone for another country outside the foreign-trade regime.

Customs duty
None on third-country goods sent on to other countries.
To the EU
Goods of Turkish or EU origin, and goods in free circulation, go with an A.TR certificate. Third-country goods first enter free circulation at the rate in the Common Customs Tariff (Ortak Gümrük Tarifesi), then go with an A.TR.
Tax
A production-licence user’s earnings from goods made in the zone and sold abroad are exempt from income and corporate tax: conditions in the tax chapter.
Foreign-trade regime
Not applied between a zone and other countries.
Record
The movement is entered on the zone transaction form (Serbest Bölge İşlem Formu) in SBBUP, the zones’ computer programme.
Flow in 2025
From all zones to abroad: 12,461,526 thousand US dollars, 43.6 %.

Checked 25.10.2026 · Ministry of Trade

Three questions to ask a customs broker or the zone office

Mal serbest bölgeden yurt dışına gidecek. Çıkış için hangi belgeler gerekiyor?

The goods will go from the free zone abroad. Which documents does exit need?

Bu sevkiyat AB’ye gidiyor. A.TR belgesi gerekiyor mu?

This shipment goes to the EU. Is an A.TR certificate needed?

Mal üçüncü ülke menşeli. Önce serbest dolaşıma girmesi gerekir mi?

The goods are of third-country origin. Must they enter free circulation first?

Between users of one zone

Goods change hands between users of the same zone.

Who trades
Users trade with other users in the same zone.
Record
The movement is entered on the zone transaction form (Serbest Bölge İşlem Formu) in SBBUP, the zones’ computer programme.
Tax
A production-licence user’s earnings from goods made in the zone and sold to the same zone are exempt from income and corporate tax: conditions in the tax chapter.
Time
Goods may stay in a zone with no time limit.

Checked 25.10.2026 · Ministry of Trade

Three questions to ask a customs broker or the zone office

Bölge içindeki başka bir kullanıcıya mal satacağım. Bu hareket İşlem Formu’na nasıl yazılıyor?

I will sell goods to another user inside the zone. How is this movement written on the transaction form?

Bu satış için hangi vergi istisnası geçerli?

Which tax exemption applies to this sale?

Mal bölgede ne kadar süre kalabilir?

How long may the goods stay in the zone?

From one zone to another

Goods move between two zones.

Foreign-trade regime
Not applied between zones.
Who trades
Users trade with users in other zones.
Record
The movement is entered on the zone transaction form (Serbest Bölge İşlem Formu) in SBBUP, the zones’ computer programme.
Tax
A production-licence user’s earnings from goods made in a zone and sold to other zones are exempt from income and corporate tax: conditions in the tax chapter.

Checked 25.10.2026 · Ministry of Trade

Three questions to ask a customs broker or the zone office

Mal bu bölgeden başka bir serbest bölgeye gidecek. Hangi form gerekiyor?

The goods will go from this zone to another free zone. Which form is needed?

İki serbest bölge arasındaki sevkiyata dış ticaret rejimi uygulanıyor mu?

Does the foreign-trade regime apply to a shipment between two free zones?

Bu satıştan elde edilen kazanç için gelir veya kurumlar vergisi istisnası var mı?

Is there an income or corporate tax exemption on the earnings from this sale?

Plan view, not to scale. A zone has a fence, gates where goods and vehicles pass, and a customs office; the drawing is a sketch of the idea, not a real site. Nothing you pick leaves your device.

What a free zone is: the fence and who stands behind it

Türkiye’s free-zone system rests on Law 3218, the Free Zones Law (Serbest Bölgeler Kanunu) of 6 June 1985. Its stated aims are to encourage investment and production for export, speed up direct foreign investment and the arrival of technology, move firms toward exports and develop international trade. The Ministry of Trade dates the zones’ operation to 1987, and its founding list puts Mersin and Antalya at 1985.

Customs territory (gümrük bölgesi)
The area in which a country’s customs rules apply: duties, import and export procedures.
Outside it, for customs
For customs purposes a free zone is treated as outside the Turkish customs territory, until Türkiye becomes a full member of the EU.
Inside it, for origin
Origin (menşe) is the country where goods were made. For the rules that decide origin, a free zone is treated as inside Türkiye.
Free circulation (serbest dolaşım)
The customs status of goods that may move on inside Türkiye and the EU without further customs duty.
Result
Goods sent from Türkiye to a zone are under the export regime. Goods sent from a zone to Türkiye are released for free circulation, which is the import regime. Zone users buy goods from abroad free of customs duty, and goods and services from Türkiye free of VAT.
Decides

The President

Only the President decides where a zone lies and where its fence runs. The President also authorises the companies that build or run a zone.

Checked 25.10.2026 · Ministry of Trade

Runs

The operating company

A founder-operator company, Bölge Kurucu ve İşleticisi (BKİ), invests in a new zone or renews an old one and runs it. Turkish or foreign persons, or public bodies, may hold the authority.

Checked 25.10.2026 · Ministry of Trade

Licenses

The Ministry of Trade

The General Directorate of Free Zones (Serbest Bölgeler Genel Müdürlüğü) in Ankara decides on licences. Each zone has a directorate (Serbest Bölge Müdürlüğü) that takes licence applications.

Checked 25.10.2026 · Ministry of Trade

The entrance building of the Aegean Free Zone seen over a fence and a road, with a long red roof carrying the Ministry of Trade's name and the words «Ege Serbest Bölgesi, Aegean Free Zone», a car on the road and hills behind
Photo: Satirdan kahraman, 24.05.2025, Wikimedia Commons; CC BY-SA 4.0, file page. The Aegean Free Zone seen from the road in Gaziemir, İzmir.

A company that ships goods to Türkiye from abroad by post follows other customs rules.

Where the 19 zones are: operators, places, years and numbers

Nineteen zones operate, in six regions as the Ministry groups them. Names are as the Ministry spells them. A.Ş. (anonim şirket) means a joint-stock company.

Mediterranean coast (3)
Mersin, Antalya, Adana-Yumurtalık
Aegean region (4)
Ege, Denizli, İzmir, Batı Anadolu
Marmara region (7)
İstanbul İhtisas, İstanbul Endüstri ve Ticaret, İstanbul Trakya, Avrupa, Kocaeli, TÜBİTAK-MAM Teknoloji, Bursa
Black Sea coast (3)
Trabzon, Rize, Samsun
South-East Anatolia (1)
Gaziantep
Central Anatolia (1)
Kayseri

Each card carries the operating company, the founding year, the place, the e-mail of the zone directorate and two figures from the Ministry’s tables for 2025: trade volume (goods in and out, in thousand US dollars) and staff.

Twelve zones outside Marmara

Outline map of Türkiye with twelve numbered dots: Mersin, Antalya and Adana-Yumurtalık on the Mediterranean coast; Ege, Denizli, İzmir and Batı Anadolu in the west; Trabzon, Rize and Samsun on the Black Sea coast; Gaziantep in the south-east; Kayseri in the centre
Outline of Türkiye, no names. Each dot has the number of its card; a line joins a dot to its place where two places are close. The dashed box is Marmara, enlarged in the next map. Pins are approximate.
  1. Mersin Free ZoneMediterranean · Mersin Serbest Bölgesi
    Operator
    MESBAŞ (Mersin Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    1985
    Place
    Akdeniz district (Karaduvar quarter), Mersin
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    3,549,500 thousand US dollars
    Staff, 2025
    7,858

    Checked 25.10.2026 · Ministry of Trade

  2. Antalya Free ZoneMediterranean · Antalya Serbest Bölgesi
    Operator
    ASBAŞ (Antalya Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    1985
    Place
    Yeniliman, Antalya
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    1,165,094 thousand US dollars
    Staff, 2025
    7,463

    Checked 25.10.2026 · Ministry of Trade

  3. Adana-Yumurtalık Free ZoneMediterranean · Adana-Yumurtalık Serbest Bölgesi
    Operator
    TAYSEB (Adana Yumurtalık Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    1992
    Place
    Ceyhan, Adana
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    2,389,438 thousand US dollars
    Staff, 2025
    2,286

    Checked 25.10.2026 · Ministry of Trade

  4. Aegean Free ZoneAegean · Ege Serbest Bölgesi
    Operator
    ESBAŞ (Ege Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    1987
    Place
    Gaziemir, İzmir
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    6,329,702 thousand US dollars
    Staff, 2025
    23,610

    Checked 25.10.2026 · Ministry of Trade

  5. Denizli Free ZoneAegean · Denizli Serbest Bölgesi
    Operator
    DENSEB (Denizli Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    2000
    Place
    Çardak, Denizli
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    92,641 thousand US dollars
    Staff, 2025
    197

    Checked 25.10.2026 · Ministry of Trade

  6. İzmir Free ZoneAegean · İzmir Serbest Bölgesi
    Operator
    İZBAŞ (İzmir Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    1997
    Place
    Menemen, İzmir
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    606,689 thousand US dollars
    Staff, 2025
    4,493

    Checked 25.10.2026 · Ministry of Trade

  7. Western Anatolia Free ZoneAegean · Batı Anadolu Serbest Bölgesi
    Operator
    BASBAŞ (Batı Anadolu Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    2021
    Place
    Bergama, İzmir
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    12,844 thousand US dollars
    Staff, 2025
    439

    Checked 25.10.2026 · Ministry of Trade

  8. Trabzon Free ZoneBlack Sea · Trabzon Serbest Bölgesi
    Operator
    TRANSBAŞ (Trabzon Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    1990
    Place
    Ortahisar, Trabzon
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    39,972 thousand US dollars
    Staff, 2025
    21

    Checked 25.10.2026 · Ministry of Trade

  9. Rize Free ZoneBlack Sea · Rize Serbest Bölgesi
    Operator
    No separate operating company is named; the zone directorate is the contact.
    Founded
    1997
    Place
    Engindere quarter, Rize
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    0 thousand US dollars
    Staff, 2025
    0

    Checked 25.10.2026 · Ministry of Trade

  10. Samsun Free ZoneBlack Sea · Samsun Serbest Bölgesi
    Operator
    SASBAŞ (Samsun Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    1995
    Place
    İlkadım, Samsun
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    206,003 thousand US dollars
    Staff, 2025
    273

    Checked 25.10.2026 · Ministry of Trade

  11. Gaziantep Free ZoneSouth-East Anatolia · Gaziantep Serbest Bölgesi
    Operator
    GASBAŞ (Gaziantep Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    1998
    Place
    Şehitkamil, Gaziantep
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    248,206 thousand US dollars
    Staff, 2025
    423

    Checked 25.10.2026 · Ministry of Trade

  12. Kayseri Free ZoneCentral Anatolia · Kayseri Serbest Bölgesi
    Operator
    KAYSER (Kayseri Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    1997
    Place
    Ankara Yolu 15th km, Kayseri
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    1,387,508 thousand US dollars
    Staff, 2025
    6,186

    Checked 25.10.2026 · Ministry of Trade

Seven zones in Marmara

Enlarged outline map of the Marmara region around the Sea of Marmara and the Bosphorus with seven numbered dots: İstanbul İhtisas, İstanbul Endüstri ve Ticaret, İstanbul Trakya, Avrupa, Kocaeli, TÜBİTAK-MAM Teknoloji and Bursa
The Marmara region enlarged, with the Sea of Marmara in the middle. A line joins a dot to its place where two places are close. Pins are approximate.
  1. İstanbul İhtisas Free ZoneMarmara · İstanbul İhtisas Serbest Bölgesi
    Operator
    İSBİ (İstanbul AHL Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    1990
    Place
    Bakırköy (Yeşilköy quarter), İstanbul
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    778,914 thousand US dollars
    Staff, 2025
    3,381

    Checked 25.10.2026 · Ministry of Trade

  2. İstanbul Industry and Trade Free ZoneMarmara · İstanbul Endüstri ve Ticaret Serbest Bölgesi
    Operator
    DESBAŞ (İstanbul Endüstri ve Ticaret Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    1992
    Place
    Tuzla, İstanbul
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    2,332,088 thousand US dollars
    Staff, 2025
    5,560

    Checked 25.10.2026 · Ministry of Trade

  3. İstanbul Thrace Free ZoneMarmara · İstanbul Trakya Serbest Bölgesi
    Operator
    İSBAŞ (İstanbul Trakya Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    1990
    Place
    Çatalca, İstanbul
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    1,065,993 thousand US dollars
    Staff, 2025
    3,771

    Checked 25.10.2026 · Ministry of Trade

  4. Avrupa Free ZoneMarmara · Avrupa Serbest Bölgesi
    Operator
    Avrupa Serbest Bölge Kurucu ve İşleticisi A.Ş.
    Founded
    1996
    Place
    Çorlu, Tekirdağ
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    2,897,062 thousand US dollars
    Staff, 2025
    7,231

    Checked 25.10.2026 · Ministry of Trade

  5. Kocaeli Free ZoneMarmara · Kocaeli Serbest Bölgesi
    Operator
    KOSBAŞ (Kocaeli Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    2000
    Place
    Başiskele, Kocaeli
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    2,077,895 thousand US dollars
    Staff, 2025
    4,072

    Checked 25.10.2026 · Ministry of Trade

  6. TÜBİTAK-MAM Technology Free ZoneMarmara · TÜBİTAK-MAM Teknoloji Serbest Bölgesi
    Operator
    MARTEK (Marmara Teknokent A.Ş.)
    Founded
    1999
    Place
    Gebze, Kocaeli
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    174,249 thousand US dollars
    Staff, 2025
    2,155

    Checked 25.10.2026 · Ministry of Trade

  7. Bursa Free ZoneMarmara · Bursa Serbest Bölgesi
    Operator
    BUSEB (Bursa Serbest Bölge Kurucu ve İşleticisi A.Ş.)
    Founded
    2000
    Place
    Gemlik, Bursa
    Directorate e-mail
    [email protected]
    Trade volume, 2025
    3,199,524 thousand US dollars
    Staff, 2025
    12,967

    Checked 25.10.2026 · Ministry of Trade

The founding years, as the Ministry’s list of November 2023 has them:

  1. 1985Antalya, Mersin
  2. 1987Ege
  3. 1990Trabzon, İstanbul Trakya, İstanbul İhtisas
  4. 1992Adana-Yumurtalık, İstanbul Endüstri ve Ticaret
  5. 1995Samsun
  6. 1996Avrupa
  7. 1997Kayseri, Rize, İzmir
  8. 1998Gaziantep
  9. 1999TÜBİTAK-MAM Teknoloji
  10. 2000Bursa, Denizli, Kocaeli
  11. 2021Batı Anadolu

Who may work there: the operating licence

Nobody starts trading in a zone without an operating licence (faaliyet ruhsatı) from the General Directorate of Free Zones. Turkish or foreign persons and companies may apply. A licence holder with a workplace in the zone is a user (kullanıcı). A licence names one subject of activity; a second subject needs a second licence.

Subject 1

Production

Meaning

Buying the raw materials and intermediate goods used in making, and selling, branding, packing, labelling and exhibiting the goods made. Surplus raw materials are sold only if the zone directorate approves. Licence: 45 years for an investor, 20 for a tenant.

Subject 2

Buying and selling

Meaning

Buying and selling goods that are traded, and storing, labelling, packing and exhibiting them.

Subject 3

Running a warehouse

Meaning

Storing goods that belong to other users or to people who are not users.

Subject 4

Renting offices

Meaning

Renting ready workplaces to users. A licence for it runs at most 5 years.

Subject 5

Assembly and disassembly

Meaning

Putting together or taking apart the goods named in the application.

Subject 6

Repair and maintenance

Meaning

Servicing and repairing the goods named in the application, without taking ownership of them.

Subject 7

Banking

Meaning

Banks and financial-leasing firms attach a permit from BDDK, the Banking Regulation and Supervision Agency.

Subject 8

Other

Meaning

Any activity not named in the other seven.

The eight subjects of the 2026 application form, dated 29.09.2026. Checked 25.10.2026 · Ministry of Trade

Investor user

Builds or takes over

Yatırımcı kullanıcı: a person or company that builds its own building in the zone or takes over an existing one. Licence: 45 years for production, 30 for other subjects.

Checked 25.10.2026 · Ministry of Trade

Tenant user

Rents space

Kiracı kullanıcı: a person or company that rents a closed office or production space from the operating company, or from a user with an office-renting licence. Licence: 20 years for production, 15 for other subjects.

Checked 25.10.2026 · Ministry of Trade

  1. The formTake the application form (Faaliyet Ruhsatı Müracaat Formu) from ticaret.gov.tr, a zone directorate or the operating company, and fill it in.
  2. The feePay USD 5,000, or the lira equivalent, into the central bank’s accounts. It is refunded if the licence is refused.
  3. The fileHand the form, its annexes, copies and the bank receipt, with a petition, to the zone directorate.
  4. The reviewThe General Directorate weighs production and export focus, technology level, investment and export commitments, jobs, fit with the aims of free zones and clustering.
  5. The leaseIf approved, there are 30 days to sign a lease with the operating company or a licensed user (on private land, a sale or lease contract).
  6. The licenceThe General Directorate issues the licence. An investor then gets a construction permit (inşaat ruhsatı), builds, gets an occupancy permit (iskân ruhsatı) and starts trading.
Low yellow-and-grey industrial buildings and bare plots with heaps of earth on a hillside, with a wide valley and mountains in the haze behind
Photo: Andre Rolle, 10.09.2006, Wikimedia Commons; CC BY-SA 3.0, file page. Industrial buildings and open plots in the Aegean Free Zone; the file is titled «ESBAŞ – The Aegean Free Zone».

The file

  • Papers on the firm: its introduction and the planned activity, signatory papers, the trade registry’s published notice (Ticaret Sicil Gazetesi) with the last capital and partners, and the chamber record. A foreign firm sends its home-country certificate approved by Türkiye’s representation there.
  • Accounts: balance sheets and profit-and-loss statements of the last three years.
  • Foreign currency: if any, a document showing the amount brought into Türkiye in the last three years.

Checked 25.10.2026 · Ministry of Trade

Company rules

  • A zone company or a branch. To trade, a company is founded with its centre in the zone, or a branch is set up there. A company settled in Türkiye must work in the zone through a branch, and the branch needs capital and a planned operating budget.
  • No double name. A company with its centre in a zone cannot trade under the same name elsewhere in Türkiye or open a branch there.
  • Approval for changes. Changes to the company’s name, purpose and subject, head office or term need the General Directorate’s approval first.
  • Other permits. Every permit from other public bodies is still needed.
  • Foreign staff. Foreign staff must be managers or experts hard to find in Türkiye.

Checked 25.10.2026 · Ministry of Trade

Treasury land

The building returns

On Treasury land, a building put up by an investor passes to the Treasury when the right of use ends. During it, it may be passed to a person the General Directorate approves.

Checked 25.10.2026 · Ministry of Trade

Private land

Sale or rent

On private land, an investor’s property may be sold or rented to persons the General Directorate approves.

Checked 25.10.2026 · Ministry of Trade

How goods cross the fence: directions, fees and limits

Trade in a zone runs in four directions: from the zone abroad, from abroad into the zone, from the zone to Türkiye and from Türkiye into the zone. Users also trade with users in the same zone and in other zones. Every movement of goods is entered on the zone transaction form (Serbest Bölge İşlem Formu) in SBBUP (Serbest Bölgeler Bilgisayar Uygulama Programı, the zones’ computer programme).

Special account fee · production-licence users

0.1 % in, 0.9 % out.

0.1 % (binde 1) of the CIF value on goods coming in from abroad; 0.9 % (binde 9) of the FOB value on goods going from the zone to Türkiye. The fee is called özel hesap ücreti.

CIF (cost, insurance, freight) is the price of goods delivered to the port of arrival, freight and insurance included. FOB (free on board) is the price of goods loaded on the ship at the port of departure, before sea freight and insurance.

A cargo ship moored at a quay under a red harbour crane marked «Port of Mersin», with a small orange vessel and stacks of containers across the water
Photo: Niels Johannes, 03.08.2006, Wikimedia Commons; CC BY-SA 4.0, file page. A container berth in the port of Mersin, 3 August 2006. A picture of a port, not of a free zone.

Not allowed in a zone

Firearms and their ammunition (except ammunition for the zone’s own production or research), radioactive materials, all waste including dangerous and toxic waste, and other goods the Ministry names. Flammable, explosive and similar goods may enter only with special structures. Products that international conventions monitor need the approval of the public bodies for their production and transfer.

Checked 25.10.2026 · Ministry of Trade

A.TR
The A.TR belgesi certificate goes with goods sent to the EU under the Türkiye-EU Customs Union. A zone is treated as part of that union for this purpose.
Turkish or EU goods
Goods of Turkish or EU origin, and goods in free circulation, go to the EU with an A.TR.
Third-country goods
Goods made elsewhere first enter free circulation at the rate in the Common Customs Tariff (Ortak Gümrük Tarifesi), paid at the customs office of the zone (Serbest Bölge Gümrük Müdürlüğü), and then go with an A.TR.
Sales into Türkiye
No restriction on sales from a zone into Türkiye, except for consumer goods and risky goods.
Time
Goods may stay in a zone with no time limit.
Payments
Any payment tied to zone activity may be made in foreign currency or in Turkish lira (decision 2017/10718 of 15.08.2017).
Profit
Earnings from zone activity may be sent abroad or to Türkiye without any permit.

Checked 25.10.2026 · Ministry of Trade

Taxes: what the law exempts, and on what condition

Each exemption has a condition. First the words: corporate tax (kurumlar vergisi) is the tax on a company’s profit; income tax (gelir vergisi) is the tax on a person’s income; withholding (stopaj) is the income tax an employer keeps from wages and pays to the state; VAT (KDV) is the sales tax; stamp duty (damga vergisi) is a tax on signed papers; property tax (emlak vergisi) is a tax on buildings.

Exempt fromFor whomOn what conditionUntil
Income tax or corporate taxUsers with a production licenceEarnings from goods made in the zone and sold abroad, to the same zone or to other zonesThe end of the tax year in which Türkiye becomes an EU member
Income tax withheld from wages (stopaj)Users with a production licenceAt least 85 % of the FOB value of what they make in the zone is exportedNo end printed
Income tax and corporate taxService firms: maintenance, repair, assembly, disassembly, handling, separating, packaging, labelling, testing, storageThe whole service goes abroadNo end printed
Stamp duty and feesAll users, or production users onlyPapers and transactions tied to zone activityNo end printed
VATServices supplied to zones; freight carried for exportNone namedNo end printed
Property taxUsers who own the building they work inThe building is not rented outNo end printed
Income tax or corporate taxThe operating company of a newly set up zoneEarnings from running the zone30 years
Income tax or corporate taxHolders of licences for subjects other than productionLicence issued before 06.02.2004: the exemption continues. From 06.02.2004: noneThe end of the licence

Checked 25.10.2026 · general information note, May 2026 and advantages text. The two texts differ on wages (withholding in the note, income tax in the advantages text), on stamp duty (all users in the note, production users in the advantages text) and on service firms (exempt in the note; the advantages text ends the exemption for non-production licences from 06.02.2004).

The 85 % condition

At least 85 % of the FOB value exported.

A production-licence user whose exports reach 85 % of the FOB value of what it makes in the zone is exempt from withholding on its employees’ wages.

Under that share the exemption does not apply.

Zones set up as specialised free zones (ihtisas serbest bölgesi) add support from decision 2635 (8 June 2020, published 9 June 2020). The decision provides the following; the criteria for users come from a circular, and no support is paid where another programme covers the same activity.

The decision provides

Staff pay

50 % of the gross monthly pay of up to 10 qualified staff per user: up to USD 1,250 a month and USD 15,000 a year for each person.

Checked 25.10.2026 · Ministry of Trade

The decision provides

Rent

50 % of the rent for land and buildings, up to USD 75,000 a year. Support to a user runs for at most 5 years.

Checked 25.10.2026 · Ministry of Trade

The decision provides

Operator loans

50 % of the interest on an investment loan of up to USD 10 million with a term of up to 10 years. The loan may be at most 50 % of the fixed investment the operator committed.

Checked 25.10.2026 · Ministry of Trade

One zone carries the word in its name: İstanbul İhtisas (ihtisas means specialised). Checked 25.10.2026 · Ministry of Trade

Trade and jobs: the Ministry’s tables

Trade volume here means goods going in and out of the zones, in thousand US dollars. All figures are the Ministry’s tables of January 2026; the job table’s newest column is 2025.

Trade volume of all 19 zones by year

  • 202022,058,066
  • 202124,618,099
  • 202232,822,887
  • 202330,687,832
  • 202427,691,433
  • 202528,553,322

Thousand US dollars · checked 25.10.2026 · Ministry of Trade

The four directions in 2025

  • Türkiye to the zones3,269,456 · 11.5 %
  • Zones to abroad12,461,526 · 43.6 %
  • Abroad to the zones8,778,754 · 30.7 %
  • Zones to Türkiye4,043,587 · 14.2 %

Thousand US dollars and share of the total · checked 25.10.2026 · Ministry of Trade

Licences in 2025

2,832 operating licences

Production 1,251 (44.2 %), merchantry 939 (33.2 %), other 642 (22.7 %). By origin of the holder: 2,114 local and 718 foreign. Earlier years: 2,980 (2023) and 2,970 (2024).

Checked 25.10.2026 · Ministry of Trade

Sectors in 2025

Industry 93.07 %

Industry 26,573,491 (93.07 %), of which industrial products 23,520,583, processed agriculture 2,459,212 and processed petroleum 593,696. Agriculture 1,879,431 (6.58 %). Mining and quarrying 100,322 (0.35 %).

Thousand US dollars · checked 25.10.2026 · Ministry of Trade

Staff in 2025

92,386 people

Workers 70,918, office staff 12,977 and others 8,491. The total was 99,023 in 2023 and 96,436 in 2024.

Checked 25.10.2026 · Ministry of Trade

Staff of all zones by year

  • 202399,023
  • 202496,436
  • 202592,386

People · checked 25.10.2026 · Ministry of Trade

Trade volume of the zones in 2025 by country group

  • European Union (27)Into the zones 3,546,781 · out of the zones 5,685,2779,232,058 · 32.3 %
  • Other Asian countriesInto the zones 2,028,960 · out of the zones 578,7702,607,730 · 9.1 %
  • North American countriesInto the zones 746,558 · out of the zones 1,823,3302,569,888 · 9.0 %
  • Near and Middle Eastern Asian countriesInto the zones 1,046,500 · out of the zones 1,444,3002,490,799 · 8.7 %
  • Other European countries (not in the EU)Into the zones 912,737 · out of the zones 1,341,3352,254,073 · 7.9 %
  • North African countriesInto the zones 113,450 · out of the zones 596,198709,648 · 2.5 %
  • Central American countries and the CaribbeanInto the zones 246,040 · out of the zones 404,508650,548 · 2.3 %
  • Other African countriesInto the zones 14,697 · out of the zones 234,342249,039 · 0.9 %
  • South American countriesInto the zones 42,985 · out of the zones 163,194206,179 · 0.7 %
  • Oceania and polar countries (other)Into the zones 875 · out of the zones 65,69566,570 · 0.2 %
  • Australia and New ZealandInto the zones 8,202 · out of the zones 38,92747,130 · 0.2 %
  • OthersInto the zones 70,970 · out of the zones 85,649156,619 · 0.5 %
  • TürkiyeInto the zones 3,269,456 · out of the zones 4,043,5877,313,043 · 25.6 %

Thousand US dollars and share of the total; the groups are the Ministry’s · checked 25.10.2026 · Ministry of Trade

A wide view of a container port: tall stacks of coloured containers in rows, red harbour cranes along the quay, ships and the sea behind, and a tree-lined road at the right
Photo: SeyfettinGündoğdu, 09.10.2023, Wikimedia Commons; CC BY-SA 4.0, file page. Mersin Port, a container yard and cranes. A picture of a port, not of a free zone.
A harbour seen from a hill: a park with an open-air theatre and palms in front, a quay with cranes and moored ships across the water, and a wide blue sky
Photo: Nedim Ardoğa, 24.03.2014, Wikimedia Commons; CC BY-SA 3.0, file page. Mersin harbour from the west with Atatürk Park in front. A picture of a port, not of a free zone.

Words on documents and signs: what they mean

Serbest bölge (free zone)

A fenced area treated as outside the customs territory for customs purposes. Law 3218 governs it.

Serbest Bölge Müdürlüğü (zone directorate)

The Ministry of Trade’s directorate in each zone. It takes licence applications.

Bölge Kurucu ve İşleticisi (BKİ)

The founder-operator company authorised to build or renew and run a zone.

Kullanıcı (user)

A person or company that holds an operating licence and has a workplace in a zone.

Faaliyet ruhsatı (operating licence)

The licence from the General Directorate of Free Zones that lets a user trade in a zone. It names one subject.

Serbest Bölge İşlem Formu (zone transaction form)

The form on which every movement of goods in a zone is entered, through SBBUP.

Özel hesap ücreti (special account fee)

0.1 % of the CIF value in, 0.9 % of the FOB value out to Türkiye, for production-licence users.

A.TR (movement certificate)

The certificate that goes with goods sent to the EU under the Türkiye-EU Customs Union.

Serbest dolaşım (free circulation)

The customs status of goods that may move on inside Türkiye and the EU without further customs duty.

Menşe (origin)

The country where goods were made.

İhracat and ithalat (export and import)

Goods sent from Türkiye to a zone are under the export regime; goods sent from a zone to Türkiye are released for free circulation, the import regime.

Serbest ticaret anlaşması (free trade agreement)

Not the same thing: an agreement between states that lowers duties between them.

Sources and limits

Show the pages checked
  1. Serbest Bölgeler: Genel Tanıtım (29.09.2026) — Ministry of Trade, checked 25.10.2026
  2. Serbest Bölgeler Genel Bilgi Notu (May 2026) — Ministry of Trade, checked 25.10.2026
  3. Serbest Bölge Müdürlüklerinin ve Bölge İşletici/Kurucu-İşletici Şirketlerin İletişim Bilgileri (23.10.2026) — Ministry of Trade, checked 25.10.2026
  4. Serbest Bölgeler Kuruluş Tarihleri (November 2023) — Ministry of Trade, checked 25.10.2026
  5. Faaliyet Ruhsatı Başvuru İşlemleri (November 2023) — Ministry of Trade, checked 25.10.2026
  6. Faaliyet Ruhsatı Müracaat Formu (2026) — Ministry of Trade, checked 25.10.2026
  7. Serbest Bölgelerimizin Sunduğu Avantajlar — Ministry of Trade, checked 25.10.2026
  8. Serbest Bölgelerde Türk Lirası ile Yapılacak Ödemelere İlişkin Karar (2017/10718) — Ministry of Trade, checked 25.10.2026
  9. İhtisas Serbest Bölgelerinde Sağlanacak Destekler Hakkında Karar (2635) — Ministry of Trade, checked 25.10.2026
  10. İhtisas Serbest Bölgelerinde Sağlanacak Destekler (page of 24.01.2022) — Ministry of Trade, checked 25.10.2026
  11. Serbest Bölgeler Mevzuatı — Ministry of Trade, checked 25.10.2026
  12. Serbest Bölgeler İstatistikleri (30.01.2026) — Ministry of Trade, checked 25.10.2026
  13. Tablo 1: Faaliyet ruhsatlarının konularına göre dağılımı — Ministry of Trade, checked 25.10.2026
  14. Tablo 2: Ticaret hacimlerinin yıllara göre değişimi — Ministry of Trade, checked 25.10.2026
  15. Tablo 3: Yönü itibarıyla ticari akışlar — Ministry of Trade, checked 25.10.2026
  16. Tablo 4: Ticaret hacminin ülke gruplarına göre dağılımı — Ministry of Trade, checked 25.10.2026
  17. Tablo 5: Ticaret hacminin sektörlere göre dağılımı — Ministry of Trade, checked 25.10.2026
  18. Tablo 6: Serbest bölgelerde istihdam — Ministry of Trade, checked 25.10.2026
  19. Serbest Ticaret Anlaşmalarına İlişkin Genel Bilgi (12.11.2025) — Ministry of Trade, checked 25.10.2026

Photos are from Wikimedia Commons, each with its author, date and file page in the caption. Three show the Aegean Free Zone; the others show the port of Mersin, which is not a free zone.

This guide is general information, not legal, tax or business advice. It does not recommend a zone. Rules change: before a move, ask the General Directorate of Free Zones (+90 312 204 93 00, [email protected]) or the zone directorate.

Article Information

Written by: Abdullah Habib
Published: December 15, 2021
Category: Economy

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