LAW ON RESEARCH AND DEVELOPMENT
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.
SOCIAL INSURANCES LAW:
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.
INCOME TAX LAW:
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