SGK Concession And Exemption Practices

SGK Concession And Exemption Practices


No stamp duty is collected from the papers issued in relation with all kinds of R&D and innovation activities within the framework of such Law. Half of the employer share of the insurance premium calculated over the wages earned in remuneration for works within the framework of the law is met from the subsidy to be included in the Ministry of Finance budget for a period of five years for each employee. Ninety percent of the wages earned in return for these works within the framework of the law are exempt from income tax for ones with doctorate, and eighty percent for others.


  • In accordance with the Law numbered 5510 that took effect as of 01/10/2008, disability, old age, and decease insurances with regard to 4/a insured are met from premiums, and the amount corresponding to five point part of the employer’s share is met by the treasury.
  • People sent by and on behalf and account of any corporation established in a foreign country to Turkey for a job documenting to be subject to Social Insurance in a Foreign Country shall not be considered insured (Article Clause 6/1/e of Law numbered 5510, Article Clause 10/1/d of S.S.İ.Y., Circulars numbered 2013/11 and 2011/43).


To be valid for each insured recruited until 31/12/2015, the amount of the insurance premiums of those recruited and actually employed by private sector employers as of the effective date of this article, which premiums pertain to the employer shares calculated over the gross revenues listed in article 81 and determined under article 82 of the Law numbered 5510 shall be met from the Unemployment Insurance Fund starting from date of recruitment, provided that they are beyond registered insured in the premium and service documents submitted to the Social Security Organization with regard to the six months before their date of employment, that they are added to the average number of insured in the premium and service documents notified by the work place they are employed with regard to the same period, and that they meet other conditions specified in this article.


  • In accordance with the provisions of article 23/6 of the Income Tax Law, the wages of servants are exempt from income tax.
  • In accordance with clause 23/14 of the Income Tax Law, the wages paid by the employer in foreign currency over revenues earned outside Turkey to those employed in the liaison offices, to the employees working with employers subject to foreign-based taxpaying whose legal headquarters and center is not in Turkey are exempt from income tax.


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