R&D (Research and Development) refers to creative and systematic work conducted on a basis of increasing the stock of knowledge, including knowledge of culture, humanity, and society, and using this knowledge to design new processes, systems, and applications, including software.
R & D and Design Center
Consultancy
R&D and Design Center Consultancy
“R&D Center is a separate unit organized within the organizational structure of the company, exclusively engaged in research and development activities within the country and employing at least 15 full-time equivalent R&D personnel, possessing sufficient R&D accumulation and capability, and located in the same building or the same campus.
Design is the set of innovative activities aimed at increasing, developing, improving, and differentiating the functionality of products or goods that have the potential to create added value and competitive advantage in the industrial sector and other areas deemed appropriate by the Council of Ministers.
Design Center is a unit organized as a separate entity within the organizational structure of capital companies, including limited taxpayers’ workplaces in Turkey or companies whose legal or business center is located in Turkey, established to carry out design activities. They are units located domestically that engage in design activities, possess sufficient design accumulation and capability.
Purpose of the Program;
- Innovation in product and production processes
- Production of technological knowledge
- Encouraging the employment of R&D and design personnel and qualified workforce to be made
- The entry of foreign direct investment in R&D and design into the country accelerating
- Commercialization of technological knowledge
- Increasing product quality and standard
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WHAT ARE THE CONDITIONS FOR ESTABLISHING A R&D CENTER?
The presence of at least 15 (30) Full-Time Equivalent R&D personnel to work as researchers and technicians in the R&D Center.
The organization of R&D Centers as separate units and their location in a single campus or physical space.
The existence of R&D or design projects in the R&D Center.
The performance of R&D or design activities domestically.
The presence of mechanisms to physically control the R&D and support personnel working in the R&D Center.
WHAT ARE THE CONDITIONS FOR ESTABLISHING A DESIGN CENTER?
The performance of design activities domestically.
The presence of at least 10 Full-Time Equivalent design personnel to work as designers and technicians in the Design Center.
The presence of mechanisms to physically control the design and support personnel working in the Design Center.
The organization of Design Centers as a separate unit and their location in a single campus or physical space.
Availability of design projects at the Design Center
Who Can Benefit From the R&D Design Centers Support Program?
The institutions and organizations that want to apply must operate as producers in the industrial fields.
. Non-industrial areas;
. Motion Picture, Video and Television Program Production Activities
. Motion Picture, Video and Television Programs Post Shooting Activities
. Specialized Design Activities
. Activities Supporting Performing Arts
. Technology center businesses,
. R&D centers,
. Activity owners indicated in the R&D and innovation expenses incurred by those benefiting from techno-entrepreneurial capital support.
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R&D AND DESIGN CENTERS SUPPORT AND EXEMPTION ITEMS
Income Tax Withholding Support:
For those who have worked in R&D or design centers for at least one year, one and a half years for master’s degree holders and two years for doctoral degree holders;
Lab, analysis, test and experiment studies / Studies carried out in other R&D or Design Centers / Field Research / Scientific Events / Prototype Development Activities are 100% supported.
R&D and Design Discount:
100% of the expenditures made within the scope of project activities can be deducted from the Corporate Tax base.
PERFORMANCE CRITERIA;
. The share of R&D and Design expenditures in total turnover,
. Number of registered patents. Number of internationally supported projects
. Ratio of the number of postgraduate researchers to the total number of R&D personnel
. Ratio of the total number of researchers to the total number of R&D personnel
. Ratio of turnover from new products resulting from R&D to total turnover
. 20% increase over the previous year in any of them.
Stamp Duty Exemption:
No stamp duty is charged on documents related to any R&D and innovation activities as well as design activities under the Law for R&D and Design Centers.
Basic Science Support:
Research and development centers employing R&D personnel with at least a bachelor’s degree in basic sciences will be reimbursed from the budget of the Ministry of the amount equivalent to the gross monthly minimum wage for each personnel they employ for two years, excluding public personnel. The number of personnel eligible for support in the R&D center is up to 10% of the total personnel employed in the R&D center in that month. This support applies to the portion of the monthly salary paid to each R&D personnel.
Customs Duty Exemption:
The goods imported for use in research related to R&D, innovation, and design projects carried out within the scope of the Law are exempt from stamp duty and fees for customs duty and any kind of fund related to the papers and transactions carried out within this scope.
Insurance Premium Support:
In the employer’s share of social security premium support program, the ratio of time allocated by the personnel covered by this program for R&D, innovation, or design activities to the total working time is taken into account.
Discounts, Exceptions, Support and Incentives Regarding Order-Based R&D and Innovation Activities and Design Activities:
Only fifty percent of the expenses related to R&D or design activities carried out by R&D or design centers on an order-based basis can be considered as R&D and Design deduction, of which fifty percent of these expenses are covered by these centers, and the remaining fifty percent of these expenses are covered by income and corporate taxpayers who have placed the order.
If the ordering party does not have income and corporate tax liability, the entire R&D or design expense can be deducted by the R&D or design center.
| SİPARİŞ ALANI | ORANLAR | SİPARİŞ VEREN |
| Ar-Ge veya Tasarım Merkezi | %50 – %50 | Ar-Ge veya Tasarım Merkezi |
| Ar-Ge veya Tasarım Merkezi | %100 – %0 | Şahıs veya vergi mükellefi olmayan işletme |
| Ar-Ge veya Tasarım Merkezi | %100 – %0 | Uluslararası işletme(Türkiye’de vergi mükellefi olmayan) |
| Ar-Ge veya Tasarım Merkezi | %50 – %50 | Uluslararası işletme(Türkiye’de vergi mükellefi olan) |
SCOPE OF R&D AND INNOVATION ACTIVITIES AND DESIGN ACTIVITIES
Activities Not Counted as Design:
Marketing activities, market research, or sales promotion activities,
. Use of pre-existing or previously developed processes that have not been invented as part of a design project,
. Creating copies of prototypes for sample purposes and conducting consumer tests for advertising purposes,. Direct or embedded technology transfer that does not serve to create new processes, systems, or products,
Activities that do not contribute to the development of a new process, system, or product through design activities, excluding the acquisition of intellectual property rights related to the product or process developed through design activities.
Activities that are not considered as R&D and Innovation:
. activity of marketing, market scans, market research or sales promotion,
. Quality control,
. Research in the social sciences,
. Oil, natural gas, mineral reserves exploration and drilling activities,
. Use of invented or existing improved processes not part of an R&D project,
. Research expenses related to establishment and organization,
. Investment activities for production and production infrastructure, planning of commercial production and expenses related to mass production process, etc.
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WHAT WE DO AS SUN&SUN WITHIN THE SCOPE OF R&D AND DESIGN CENTER CONSULTING;
1-Preperation Process
At this stage, as SUN&SUN, we offer you the technical knowledge and skills provided by our 20 years of sectoral experience, and analyze your goals and objectives during your project preparation process. Then, we create a professional work by making strategy management and drawing a suitable roadmap, and transfer it to the relevant program owners in a proper manner.
2- Application
As the second step, we organize the application process on your behalf and carry out the necessary document preparation and project evaluation processes, completing your application based on the analysis, requests, and information we receive from you.
3- Executive
We organize the implementation process for your project to be launched with our R&D experts and professional team members providing engineering services.
WHY IS R&D AND DESIGN CENTER NECESSARY?
You can achieve short, medium, and long-term financial benefits and cost savings in areas such as income tax exemption provided by R&D and Design center supports, corporate tax base reduction, employer social security premium support, stamp duty exemption, withholding tax support, basic sciences personnel employment support, and customs duty exemption.
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