TEKMER NEDİR, NASIL YARARLANILIR? TEKMER DESTEKLERİ VE BAŞVURU REHBERİ

WHAT IS A TEKMER, HOW CAN YOU BENEFIT FROM IT? TEKMER SUPPORTS AND APPLICATION GUIDE

What is a TEKMER?

TEKMER, an acronym for Technology Development Centers, refers to structures established to support the growth of technology-based startups and enterprises. The establishment criteria and core qualifications of these centers are determined by KOSGEB. TEKMERs provide innovation- and technology-focused entrepreneurs with services such as business development, management support, training, mentoring, and consultancy during the pre-incubation, incubation, and post-incubation stages. In addition, they may facilitate access to financing opportunities, provide office and co-working spaces, and support entrepreneurs in accessing networks that bring together various stakeholders.

TEKMERs contribute to projects involving product or service innovation in R&D processes through support and incentive mechanisms. The right to use the name "TEKMER" is protected by KOSGEB under the Industrial Property Law No. 6769. Therefore, the TEKMER designation is granted, within certain standards, only to centers deemed eligible following an evaluation conducted by the board responsible for reviewing and deciding on applications under the support program. Examples of suitable themes for TEKMERs include:

• Energy and Renewable Energy
• Aviation
• Defense
• Pharmaceuticals
• Medical Devices and Healthcare Technologies
• Biotechnology
• Nanotechnology
• Genetics
• Robotics
• Machinery
• Electrical and Electronics
• Chemistry
• Digitalization
• Information and Communication Technologies (ICT) and Software
• Artificial Intelligence
• Other Similar Technology and Innovation-Oriented Fields

Generally operating in coordination with universities, technology development zones, or other research institutions, TEKMERs provide entrepreneurs not only with financial support opportunities but also with market access advantages that help business ideas mature and become commercially viable. The primary goal of these structures is to enable entrepreneurs to validate their ideas more quickly, establish the right business model, and gain easier access to the guidance and infrastructure needed for commercialization.

What Are the Advantages of TEKMERs?

TEKMERs are support mechanisms that help innovation-driven and technology-based startups grow more rapidly and sustainably. These centers do more than simply provide access to funding opportunities. They also offer structured guidance in critical areas such as product development, team building, market entry, and investment readiness. The key advantages of TEKMERs can be summarized as follows:

• Consultancy and Mentorship Support: Entrepreneurs operating within the themes supported by TEKMERs can benefit from guidance and consultancy provided by experienced mentors and industry experts. This support helps startups identify priorities, refine their business models, and create actionable roadmaps.
• Office Facilities and Networking Opportunities: Access to well-equipped physical workspaces can reduce initial operating costs for startups. In addition, the TEKMER ecosystem enables entrepreneurs to connect with investors, academic institutions, and industry stakeholders, creating opportunities for collaboration and business development.
• Promotion and Market Access Support: TEKMERs may enhance the visibility of startups through demo days, networking events, and industry gatherings. This allows entrepreneurs to engage with potential customers more effectively and execute market entry strategies in a structured manner.
• Access to Incentives and Financial Support: Startups developing innovative projects may receive guidance in accessing grants, incentives, and various financing sources. Support in preparing applications, documentation, and project proposals can increase the likelihood of securing funding.
• Tax Benefits and Exemptions: Businesses operating within the TEKMER framework may benefit from various tax exemptions and incentives to the extent permitted by applicable legislation.

In summary, TEKMERs bring together the technical, financial, and managerial support that startups need under a single umbrella, creating a more sustainable foundation for growth. The structured assistance provided, particularly in R&D and product development processes, helps entrepreneurs progress more efficiently and successfully.

What is the TEKMER Support Program?

The TEKMER Support Program, implemented by KOSGEB, aims to support the establishment and operation of Technology Development Centers (TEKMERs) that provide assistance to technology-oriented startups during their development stages. While contributing to the strengthening of the entrepreneurship and innovation ecosystem, the program seeks to create the infrastructure and services necessary for entrepreneurs to effectively carry out activities such as prototype development, testing, product validation, and marketing.

In this context, the TEKMER Support Program provides a framework designed to enhance collaboration among stakeholders in the entrepreneurship ecosystem, encourage the establishment of R&D-, technology-, and innovation-focused enterprises, and support their sustainable growth. The support is structured around the planning and delivery of services provided during the pre-incubation, incubation, and post-incubation stages.

The processes supported within TEKMERs can generally be summarized as follows:

• Pre-Incubation: Entrepreneurs who have not yet established a business can receive training, consultancy, mentoring, project idea validation, and business development services either individually or as a team.
• Incubation: Support is provided for startup development, commercialization of business ideas, and market-entry preparation through training, consultancy, and networking opportunities. This stage may also include investor matchmaking, workspace allocation, and access to shared-use facilities. Promotional activities and accelerator programs can also be organized.
• Post-Incubation: Businesses that have completed or are close to completing the incubation process may receive support in areas such as market strategy development, management, fundraising, and network access.

The scope, duration, and conditions of the program are further detailed in the TEKMER Support Program Implementation Principles published by KOSGEB. According to these principles, the program duration is determined as five years from the official start date. The start date is defined as the date on which the undertaking submitted by the operating organization is approved through the KBS (SME Information System) and officially registered.

Under the program, support is provided to operating organizations for furniture and equipment, shared-use machinery and equipment, software, and personnel expenses. In addition, support is available for training, consultancy, organizational activities, and promotional expenditures. The general support rate is set at 75%. The main support items and their upper limits are summarized below:

• The total support upper limit available to applicants is TRY 6,000,000.
• An additional support package with an upper limit of TRY 4,000,000 may be granted for capacity development of the operating organization. To qualify, the existing TEKMER must have an occupancy rate exceeding 70% and at least 200 m² of additional indoor space. Eligible expenses include furniture and equipment, shared-use machinery and software, personnel, training, consultancy, organization, and promotion costs.
• A non-repayable grant with an upper limit of TRY 2,000,000 is available for furniture and equipment purchased during the program period.
• The upper limit for support related to shared-use machinery, equipment, and software is TRY 2,000,000. This support may also be provided as repayable support up to TRY 2,000,000. If the machinery, equipment, or software has a Domestic Goods Certificate, an additional 15% is added to the support rate, regardless of whether the support is repayable or non-repayable.
• The upper limit for support covering TEKMER managers, technical personnel, expert personnel, cleaning staff, and security personnel is TRY 3,000,000. Personnel must work full-time at the TEKMER. Technical personnel must hold at least an associate degree, while expert personnel must hold at least a bachelor's degree.
• Support of up to TRY 1,000,000 is available for training, consultancy, organizational activities, and promotional expenses.

Who Can Benefit from the TEKMER Support Program?

The operating organization established to benefit from the TEKMER Support Program may utilize the program only once. Eligible institutions may apply individually or jointly. Organizations that may apply include:

• Universities
• Technology Development Zone (TGB) Management Companies
• Technology Transfer Offices (TTOs)
• Organized Industrial Zone (OIZ) Administrations
• Public institutions and organizations
• The Union of Chambers and Commodity Exchanges of Türkiye (TOBB) and its affiliated chambers and commodity exchanges
• The Turkish Exporters Assembly (TİM) and its affiliated exporters' associations
• Research and Development Institutes and Centers
• Organizations operating in areas such as entrepreneurship, innovation, technology development, scientific research, commercialization, business idea development, economic development, and regional development
• Foundations, cooperatives, associations, unions, angel investors, and companies related to the TEKMER theme(s)

Applicants other than universities and TGB management companies are required to submit their application in collaboration with at least one university and/or TGB management company. In such cases, a cooperation agreement covering the entire duration of the support program must be signed.

The agreement is expected to include at least the following elements:

• Names and addresses of the founders
• Name and address of the collaborating university and/or TGB management company
• Duties and responsibilities of the parties
• In-kind and financial contributions of the parties
• Dispute resolution procedures
• Effective date, implementation provisions, and duration
• Signatures of the authorized representatives of the parties

These requirements are of critical importance during the evaluation process, as they ensure that the roles and responsibilities of all parties are clearly defined from the outset.

How to Benefit from the TEKMER Support Program?

Applications for the TEKMER Support Program are accepted throughout the year. This allows eligible institutions and organizations to apply whenever they need support. Applications are submitted to KOSGEB, and applicants are expected to meet several fundamental requirements during the process.

Basic Requirements for Application

• Right to Use the TEKMER Name: The operating organization must be granted the right to use the TEKMER name by KOSGEB. Within this scope, a TEKMER Name Usage Agreement must be signed, and the required Letter of Commitment must be approved.
• Company Status and KBS Registration: The operating organization must be established as a Limited Liability Company (Ltd.) or a Joint Stock Company (A.Ş.) in accordance with the Turkish Commercial Code. It must also be registered and active in the KBS (SME Information System).
• Physical Infrastructure Requirement: The organization must possess a physical facility capable of carrying out the activities specified in the application. As a general rule, a minimum of 1,000 m² of indoor usable space is expected. This area should include management offices, co-working spaces for entrepreneurs and businesses, workshops, event areas, and meeting rooms. However, if a smaller indoor area is deemed sufficient for the TEKMER’s thematic focus and approved by KOSGEB, this requirement may be waived.
• Allocation or Leasing of Premises: The physical facility designated for TEKMER operations must be allocated free of charge or leased for a minimum period of 5 years from the application date. If leased, the rental terms should not negatively affect the financial sustainability of the TEKMER.
• Location Outside Technology Development Zones (TGB): The TEKMER facility must not be located within a Technology Development Zone established under Law No. 4691 on Technology Development Zones. However, this condition does not apply if the location is designated as a TGB after the TEKMER has been established.
• Occupancy Rate and Anchor Company Limitation: The occupancy rate of TEKMER workspaces must reach at least 50% by the end of the second year of the program. The workspace area allocated to anchor companies may not exceed 30% of the total workspace area. Occupancy calculations are based on the total number of workspaces.
• Profit Distribution Restriction: The operating organization must undertake not to distribute its retained earnings during the support period. This commitment must be included in the company’s articles of association or reflected in a general assembly resolution.

Evaluation Process

Applications are subject to review and examination. Eligible applications are submitted to the evaluation committee. If approved following the committee's assessment, the operating organization becomes entitled to benefit from the TEKMER Support Program.

TEKMER Tax Incentives and Exemptions

Businesses operating under the TEKMER framework may benefit from various tax incentives and exemptions depending on the nature of their projects and activities. A significant portion of these incentives is regulated under Law No. 5746 on the Support of Research, Development and Design Activities and Law No. 4691 on Technology Development Zones.

The most common incentives and exemptions available to entrepreneurs are summarized below:

• R&D and Design Deduction: R&D and design expenditures may be deducted from the tax base within the framework of applicable legislation.
• Personnel Income Tax Incentive: Income tax reductions or exemptions may be applied to wages paid to R&D, design, and support personnel.
• VAT Exemption: Value Added Tax (VAT) exemptions may apply to certain software products, technology products, and related services.
• Customs Duty Exemption: Certain imported goods used in R&D and innovation activities may be exempt from customs duties and related fees.
• Withholding Tax Incentive: Tax withholding incentives may be applied to wages paid to R&D and support personnel, depending on the employee’s educational qualifications.
• Stamp Duty Exemption: Documents issued in connection with R&D, innovation, and design activities may be exempt from stamp duty.
• Social Security Premium Support: Support may be provided for the employer’s share of social security premiums related to R&D and support personnel.

To benefit from these incentives, activities and personnel qualifications must be properly documented in accordance with the relevant legislation. In addition, all application and reporting procedures must be managed accurately and in a timely manner.

R&D and Design Tax Deduction

Article 3 of the Law No. 5746 on Supporting Research, Development and Design Activities states that the entire amount of R&D, innovation, or design expenditures may be deducted when determining corporate income. To benefit from this deduction, businesses must submit the documents listed in Article 9 of the relevant regulation to their affiliated tax office together with their annual income or corporate tax return.

Under Article 3 of the Law, the application form prepared for an R&D project may be submitted electronically or in writing in accordance with the format specified by the Ministry. The form must be submitted by the deadline for filing the provisional tax return for the period in which the R&D tax deduction will begin to be utilized. Even if an application is not submitted within this period, project activities may still commence and expenditures may be incurred.

If an application is submitted at any stage of the project and the project is deemed eligible, R&D expenditures incurred from the beginning of the provisional taxation period in which the application date falls may also be included within the scope of the deduction. However, applications submitted after the completion of the R&D project will not be evaluated.

For better clarity: You may add a brief “How does it work?” summary immediately after this section:

• Prepare the project application form.
• Submit the form before the relevant provisional tax return deadline.
• Once eligibility is approved, include qualifying expenditures incurred from the beginning of the relevant period within the deduction scope.
• Note that applications submitted after project completion are not accepted.

Personnel Income Tax Incentive

According to Provisional Article 2 of Law No. 4691 on Technology Development Zones, 50% of the employer’s share of the social security premium calculated on the tax-exempt wages of R&D, design, and support personnel working within the zone is covered through an appropriation allocated in the Ministry of Finance budget. This incentive is applicable until 31 December 2028.

For better clarity: You may add the following brief summary:

• Who is eligible? R&D, design, and support personnel working in Technology Development Zones (TDZs).
• What is provided? 50% support for the employer's share of social security premiums.
• Until when? Until 31 December 2028.

VAT Exemption

Under Provisional Article 20 of the Value Added Tax Law No. 3065, entrepreneurs operating within Technology Development Zones established under Law No. 4691 may benefit from VAT exemptions for certain software and technology products. Accordingly, during the period in which their earnings are exempt from income or corporate tax, VAT exemption may apply to products and services developed within these zones, including system management, data management, business applications, industry-specific software, internet software, gaming software, mobile applications, and military command-and-control software.

In summary:

• Scope: Certain software products and services developed within a Technology Development Zone.
• Condition: The income must be within the period covered by the income/corporate tax exemption.
• Result: VAT exemption on eligible supplies and services.

Customs Duty Exemption

Goods imported for use in research activities related to R&D, innovation, and design projects may be exempt from customs duties and related fees under Law No. 5746.

For better clarity: You may add the following brief summary:

• Scope: Imported goods to be used in R&D, innovation, and design project research activities.
• Benefit: Exemption from customs duties and related charges.
• Important: The project scope and intended use of the imported goods must be properly documented.

Income Tax Withholding Incentive

Except for public sector employees, income tax reductions are applied to the wages earned by R&D, design, and support personnel working in TEKMERs after the application of the minimum living allowance, based on the employee’s educational qualifications.

The applicable incentive rates are as follows:

• 95% for individuals holding a doctoral degree, or at least a master’s degree in one of the supported program fields.
• 90% for individuals holding a master’s degree, or a bachelor’s degree in one of the supported program fields.
• 80% for all other eligible personnel.

For better clarity: You may enhance this section by briefly referencing the relevant legal provision and specifying any applicable implementation conditions or duration requirements.

Stamp Duty Exemption

According to Article 3 of the Law No. 5746 on the Supporting of Research, Development and Design Activities, stamp duty is not collected on documents issued regarding R&D, innovation, and design activities falling within the scope of the law.

In brief:

• Scope: Documents issued regarding R&D, innovation, and design activities.
• Result: Stamp duty exemption is applied.
• Attention: In order to benefit from the exemption, the activities and issued documents must comply with the scope of the law.

Personnel Insurance Premium Support

50% of the employer's share of the insurance premium calculated over the wages earned by R&D and support personnel working in technology centers in return for their work is covered by the Ministry of Finance.

Suggestion for fluency: You can add a brief summary to make this section more understandable:

• Who is it for? R&D and support personnel working at TEKMER.
• What is provided? 50% support for the employer's share of the SGK premium.
• How is it applied? The basis and conditions of the implementation (such as duration, scope, notification method) can be clarified with a short reference to the relevant legislation article.

To summarize;

• TEKMERs provide incubation, mentoring, and network access to technology-oriented startups,
• The KOSGEB TEKMER Support Program lasts for 5 years and includes certain upper support limits and a 75% support rate,
• Requirements such as company status and physical infrastructure, along with tax incentives/exemptions, play a critical role in the application process.

  From Company Formation to Daily Operations: Manage the Process from a Single Place with İfasTürk

Support mechanisms like TEKMER provide a strong foundation in the growth journey of technology-oriented startups. To carry out this journey faster and in a more controlled manner, correctly structuring the formation and operational processes is of critical importance.

At this exact point, İfasTürk speeds up your process and simplifies its management by offering many services you may need from a single point, from company formation to online accounting, trademark registration to virtual offices.

With İfasTürk:

• Company formation: You can advance your process (with document preparation, application, and follow-up steps) in a more organized manner.
• Online accounting: You can track your financial processes from a single place and manage your notifications and periodic transactions in a more planned way.
• Trademark registration: You can start the process of securing your brand by proceeding with correct classification and application steps.
• Virtual office solutions: You can establish your business independently of location and manage your operational costs more efficiently.

If you want to move forward without losing time and getting lost in processes while establishing your startup, you can consider İfasTürk for solutions suitable for your needs.

Mesut SENEL | Ifasturk CEO

Independent Accountant Financial Advisor