TÜBİTAK DESTEKLERİNDE HANGİ GİDERLER KARŞILANIR? DESTEKLENEN VE DESTEKLENMEYEN KALEMLER

WHICH EXPENSES ARE COVERED BY TÜBİTAK GRANTS? SUPPORTED AND NON-SUPPORTED ITEMS

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What are TÜBİTAK Startup Supports?

TÜBİTAK offers various supports to startups, industrial organizations, and business idea owners based in Turkey to encourage R&D and innovation. The primary goal of these supports is to encourage the realization of innovative business ideas, accelerate the development of technology-oriented projects, and strengthen the commercialization journey of startups. The support mechanisms offered include programs providing financing for R&D and innovation-oriented projects, mentorship and infrastructure support, calls catering to entrepreneurs at different stages from the idea phase to incorporation, and special supports developed within the scope of Turkey's "National Technology Initiative."

It is critical for entrepreneurs and business idea owners to know which program responds to which stage of needs; selecting the appropriate program and managing the application process in a planned manner is vital for the sustainability of the project.

TÜBİTAK's prominent supports for entrepreneurs are as follows:

• TÜBİTAK 1812 (Investment-Based Entrepreneurship Support – BİGG INVESTMENT)
• TÜBİTAK 1501, 1507, and 1707 supports
• Tax exemptions and incentives for TÜBİTAK-supported startups

What is TÜBİTAK BİGG 1512? New Investment-Based Support Model

The TÜBİTAK 1812 Investment-Based Entrepreneurship Support Program (BİGG INVESTMENT) is a public support mechanism aimed at accelerating the commercialization of R&D and innovation-oriented business ideas. The program's goal is to strengthen the product development, market entry, and investment preparation processes of early-stage startups, while also contributing to the creation of new employment.

The program offers financial support along with mentorship and training opportunities to entrepreneur candidates who have validated their business idea to a certain extent but cannot access sufficient financing. Thus, it is aimed to bring qualified and domestic startups into the Turkish entrepreneurship ecosystem and help them reach a sustainable structure.

Individuals applying under TÜBİTAK 1812 first determine their TRL (Technology Readiness Level) level by answering the question set on the "TRL Determination" page on the TÜBİTAK website. To apply for the program, the TRL must be at least 3. The most suitable TRL range is between 3 and 6.

After the TRL result is verified, the "Implementing Agency List" is downloaded from TÜBİTAK's "1812 Investment-Based Entrepreneurship Support Program (BİGG INVESTMENT)" page, and an implementing agency to apply to is selected. Since TÜBİTAK accepts BİGG INVESTMENT applications not directly but through authorized implementing agencies, it is mandatory to conduct the application process through these organizations.

After selecting the implementing agency, startups create a registration via [eteydeb.tubitak.gov.tr](http://eteydeb.tubitak.gov.tr) (PRODİS) and apply for the Phase 1 Acceleration Program opened by the selected organization. Following the application, the implementing agency evaluates the business idea with a jury panel according to criteria such as innovativeness, technology level, team structure, and R&D dimension, and notifies the applicant of the result via e-mail.

Startups whose applications are unsuccessful can continue the process by applying to different implementing agencies, provided it complies with the call calendar. Startups that receive a positive result are included in the Phase 1 BİGG INVESTMENT Acceleration Program. In this phase, training and mentorship support are received on topics such as business model development, product-market fit analysis, team structure, and cost table creation. The goal is to bring the business idea to a level that will carry it to the second phase with a strong business plan.

Startups that complete the acceleration process are taken to a pre-evaluation jury by the implementing agency. At the end of this evaluation, which is usually conducted online and includes a presentation, the entrepreneur is notified via e-mail whether the startup will be directed to the official application to TÜBİTAK.

Startups whose applications are sent to TÜBİTAK and found positive are entitled to proceed to the 2nd phase. In this phase, startups upload their business plans via PRODİS. The implementing agency provides training and mentorship on the use of PRODİS and forwards the business plans to TÜBİTAK. It also coordinates the process of preparing and submitting undertakings to be presented to TÜBİTAK and documents such as student certificates or graduation certificates belonging to team members.

TÜBİTAK reviews the submitted business plans and shares the online presentation date and link for the "TÜBİTAK Panel," consisting of TÜBİTAK referees, with the business idea owners. The panel usually proceeds in a format of a 5-minute presentation and a 5-minute Q&A. Following the panel, the startups entitled to receive support are announced with an announcement published on the TÜBİTAK website, and the process is completed. The entire process takes an average of 6 months.

What are the TÜBİTAK BİGG INVESTMENT Application Requirements?

The program focuses on candidates who have not yet incorporated or have not moved to the commercialization stage of their business idea. Therefore, who is accepted as an "entrepreneur" and who can apply are defined with clear criteria. These criteria are announced in the call document published on TÜBİTAK's website in each call period. It is important for candidates considering applying for BİGG INVESTMENT to review the current call document and carefully evaluate the eligibility conditions before starting the application.

TÜBİTAK BİGG INVESTMENT application requirements and business idea owner criteria are summarized as follows:

• The applicant must have a technology and innovation-oriented business idea. The business idea is expected to be in a structure aimed at developing products, processes, software, or services with commercialization potential.
• The applicant must be over 18 years old.
• As of the pre-application date, it is required to be a student enrolled in associate, undergraduate, graduate, or doctoral programs of universities or to be a graduate of these programs. In this context, both active students and graduates are accepted as entrepreneur candidates.
• The candidate must not have previously received support from the Ministry of Industry and Technology's Techno-Entrepreneurship Capital Support or from the second phase of the TÜBİTAK 1512 or 1812 programs. Persons who have benefited from public supports of the same nature cannot apply to the program again.
• As of the pre-application date, it is required not to have a partnership share in any enterprise. Not being a company partner at the time of application is among the basic eligibility conditions of the program.
• Each candidate can apply with only one business idea. Applying with more than one idea or through more than one implementing agency in the same call period is not allowed.
• The application is expected to comply with the thematic areas and special conditions specified in the call text.

TÜBİTAK may prioritize certain technology areas in some periods. Entrepreneur candidates who meet these conditions obtain the opportunity to mature their business ideas, start the incorporation process, and prepare for the investment journey within the scope of the TÜBİTAK BİGG INVESTMENT program.

Is There a Graduation Requirement for TÜBİTAK BİGG? Can Company Owners Benefit from BİGG Support?

One of the most curious topics for candidates considering applying for TÜBİTAK BİGG INVESTMENT 1812 (Investment-Based Entrepreneurship Support Program) is the graduation requirement and the eligibility of existing company partners. Since the program focuses on entrepreneurs at the business idea stage, these two issues are defined with net criteria in the current documents published in each call period.

There is no graduation requirement in the program. To apply, it is not mandatory to have graduated from associate, undergraduate, graduate, or doctoral programs of universities. Persons who are active students in these programs can also apply as entrepreneur candidates within the scope of BİGG INVESTMENT, provided they meet other conditions.

On the other hand, persons who are company partners cannot benefit from BİGG INVESTMENT support. Applications of candidates who have a partnership share in any business as of the pre-application date are not accepted. The main reason for this is that the program is designed for entrepreneurs who have not yet incorporated and will take their business idea on the commercialization journey for the first time. Therefore, there should be no active company partnership at the time of application.

However, persons who have left their company partnership before the application date can apply to the program if they meet all other application requirements. Since the date taken as a basis in the evaluation is the pre-application date, the candidate is expected not to be a partner of any company on this date. The incorporation process is started after the application result is positive.

TÜBİTAK BİGG 2026 Support Amount and Investment Rates

TÜBİTAK BİGG INVESTMENT 2026 supports are built on an investment-oriented model aimed at moving innovative and technology-based business ideas to the incorporation stage. The support provided in this program is not a grant in the classical sense. Instead, a direct capital investment is made into the company established by the entrepreneur. In this respect, BİGG INVESTMENT provides both financing to early-stage startups and offers the opportunity to transition to the institutionalization process with a more solid structure.

As of 2026, the upper limit of the investment support provided in the TÜBİTAK BİGG INVESTMENT program is 1,350,000.00 TL. This amount is transferred to the capital company established by the entrepreneur whose business plan is accepted, through the TÜBİTAK BİGG INVESTMENT Fund. The resource is planned for product development, prototype creation, software development, testing processes, market entry preparations, and similar commercialization activities. The support amount is transferred to the company account in cash, and expenditures are carried out in line with the approved business plan.

In exchange for the investment, TÜBİTAK becomes a shareholder in the entrepreneur's company. When the structure applied in the 2026 calls is examined, it is seen that the share rate received in exchange for the investment is generally determined at the level of 3%. In other words, TÜBİTAK becomes a partner in a small minority stake of the company in exchange for the 1,350,000.00 TL investment it provides. The control and daily management of the company remain with the entrepreneur.

In addition, if the business idea is included in areas such as energy efficiency, renewable energy, waste enrichment, water efficiency, eco-friendly buildings, smart transportation, advanced materials, or chemicals, an additional investment mechanism may come into play. In this context, it is stated that 2,250,000.00 TL can be invested by the TÜBİTAK BİGG INVESTMENT Fund in 3 startups selected by TÜBİTAK among the companies to be established, in exchange for a 5% share. In this structure, the 900,000.00 TL investment to be made in exchange for the 2% share taken in addition to the 3% share will be covered from the Global Cleantech Innovation Programme resources.

An important advantage of the BİGG INVESTMENT model is that the entrepreneur is not personally indebted. The support provided is not a repayable loan. In case of failure, no cash refund is requested from the entrepreneur. The return on investment is structured only through company shares. Therefore, the program offers a safer financing alternative, especially for entrepreneurs who do not want to take high financial risks in the early stages.

Finally, the 2026 BİGG INVESTMENT program is not limited to financial support only. Throughout the process, startups enter into an intensive support mechanism in areas such as business model development, financial planning, intellectual property, commercialization, and preparation for investors.

TÜBİTAK Supported and Non-Supported Expenses

Here are the expenses supported by TÜBİTAK:

• Although travel expenses incurred within the scope of the project are supported, they are not supported unless essential within the scope of the business idea.
• Purchases of instruments, equipment, software, and publications necessary for the project, excluding computers and phones.
• Salaries and related personnel expenses of the personnel involved in the project.
• Domestic and international consultancy and service procurements received within the scope of the project, and supports such as accounting and legal consultancy.
• Material and consumable expenses used in the product or prototype development process.

Expenses not supported by TÜBİTAK are as follows:

• Accommodation expenses.
• Value Added Tax (VAT).
• Construction and installation expenditures.
• Office, warehouse, and stand rental fees.
• Electricity, water, heating, and energy expenses.
• Intra-city transportation, cargo, and postage expenses.
• Distribution, marketing, and advertising expenditures.
• Individual insurance premiums belonging to company partners.
• Car rental and fuel expenses during travels.
• Telephone, internet, and other communication expenses.
• Expenses not accepted according to tax legislation.
• Profit, opportunity cost, and expenses related to capital use.
• Office machines, office furniture, and stationery materials.
• Personnel's food, shuttle, transportation, and social aid expenses.
• Attendance fees, manager shares, and additional payments such as bonuses and incentives.
• CE certificate and quality certification expenses (excluding test expenses).
• Administrative expenses such as project document preparation, accounting, and secretarial work.
• Depreciation, deposit payments, advances, and contract costs.
• Registration expenses for patents, trademarks, useful models, industrial designs, and similar.
• Infrastructure and production investments not directly related to technological validation.
• Personnel expenses related to the insured work of the founding partners outside the firm.

Step-by-Step TÜBİTAK BİGG Process: Phases and Implementing Agencies

The TÜBİTAK 1812 Investment-Based Entrepreneurship Support Program (BİGG INVESTMENT) is a three-phase process following each other, aiming for technology and innovation-oriented business ideas to turn into a commercial product or service. Entrepreneurs progress to the next phase by completing specific outputs at each phase.

In the 2023-2025 period, the number of implementing agencies serving within the scope of the program has been increased to 35. Universities, Technology Transfer Offices, technoparks, research centers, TEKMERs, venture capital funds, and capital companies are among the important stakeholders of this ecosystem. This multi-stakeholder structure contributes to entrepreneurs developing their business ideas with a stronger infrastructure and accessing the right mentorship and networks.

You can find the phases of the TÜBİTAK BİGG program below.

1. Phase 1: Implementing Agency Selection and Business Plan Preparation: Entrepreneurs present their business ideas to implementing agencies authorized by TÜBİTAK. Implementing agencies conduct technical and commercial evaluations to ensure the maturation, validation, and transformation of the business idea into a business plan. Mentorship, training, access to cooperation networks, and accelerator services are provided throughout the process. Phase 1 is completed with the business plan submission date specified in the call.
2. Phase 2: Seal of Excellence and Incorporation Process: In this phase, the entrepreneur is asked to establish a company for the business plans found suitable. Following the signing of the contract with TÜBİTAK, entrepreneurship project support is provided without receiving collateral. In this process, conceptual design, feasibility studies, prototype development, software development, and technological validation activities are carried out. If needed, TÜBİTAK may also provide business guide support.
3. Phase 3: Growth with 1507 SME R&D Start-up Support Program: The last phase aims to develop the outputs obtained in Phase 2 with R&D studies and increase the commercialization potential. Startups apply to the TÜBİTAK SME R&D Start-up Support Program in this phase. Detailed design, performance improvement, testing, and field applications are carried out within this scope.

TÜBİTAK TEYDEB Supports: Industry-Oriented R&D and Innovation Programs

Within the scope of [TÜBİTAK TEYDEB](https://tubitak.gov.tr/sites/default/files/teydeb_kitapcik.pdf), there are many programs supporting industry-oriented R&D and innovation projects. Below you can find a short summary of the most frequently used programs for startups and businesses.

• 1501 – Industrial R&D Projects Support Program: Supports R&D and innovation projects of industrial organizations. New product development, improvement of existing products, and technology-oriented solutions in production processes are evaluated within this program. SMEs and large-scale enterprises can apply.
• 1507 – SME R&D Start-up Support Program: Aimed at SMEs newly starting R&D activities. It aims for businesses conducting an R&D project for the first time or having limited experience to start technology development processes in a faster and more controlled manner.
• 1707 – SME Support Call for Order-Based R&D Projects: Supports R&D projects that can quickly turn into products and have high commercialization potential. The program is carried out with the cooperation of a Customer Organization and at least one Supplier Organization at the SME level. While the Supplier SME carries out R&D studies, the Customer Organization provides co-financing and follows the implementation of the project. The project budget can be at most 10,000,000 TL, and the project duration can be at most 24 months.
• 1812 – TÜBİTAK BİGG INVESTMENT Investment Support Program: Supports the incorporation and access to early-stage financing for entrepreneurs with technology and innovation-oriented business ideas. The program covers the steps of validating the business idea, establishing a company, and preparing for the investment process.

What are the Differences Between 1501 and 1507 Supports?

The main difference between the 1501 and 1507 programs is that 1501 is designed for firms with higher R&D experience and more comprehensive projects, while 1507 is for SMEs newly starting R&D. This distinction manifests itself in many titles from the support rate to the project scope:

• Support structure: In 1501, the support rate is relatively lower. In 1507, the support rate is higher and aims to encourage SMEs to conduct R&D.
• Right to apply: SMEs and large-scale enterprises can apply to 1501. Only SMEs can apply to 1507.
• Project scope: 1501 covers projects with larger budgets and higher technical levels. 1507 focuses on more limited scope and entry-level R&D projects.
• Intended use: 1501 is suitable for firms that have established R&D processes to a certain extent for further development and improvement needs. 1507 is a more suitable starting program for SMEs wanting to start their first R&D project or develop their R&D muscle.
• Expectation of R&D experience: A certain R&D infrastructure and experience are expected from the firm in 1501. In 1507, this condition is more flexible and is structured to facilitate firms taking the first step into R&D.

Tax Exemptions and Incentives for TÜBİTAK-Supported Startups

TÜBİTAK-supported startups can benefit from various tax exemptions and financial incentives to encourage R&D and innovation activities. These advantages reduce the total costs of startups and allow them to allocate more resources to R&D studies.

Grant and support amounts received from TÜBİTAK are generally not considered taxable income and are not included in the corporate tax base. Thus, the provided resource can be used directly in project activities. Additionally, the income tax withholding incentive applied for R&D and design personnel significantly reduces personnel costs.

In addition to these, SSI employer premium support can also be provided for R&D personnel. TÜBİTAK-supported startups operating in technology development zones can obtain additional advantages such as corporate tax exemption on R&D and software gains and income tax exemption on personnel wages by benefiting from technopark incentives. It may also be possible to apply VAT and customs duty exemptions for machinery, equipment, and software purchases used in R&D projects.

To summarize;

• 1501 vs 1507 difference: 1501 is for more experienced and comprehensive projects; 1507 is a more suitable starting program for SMEs newly starting R&D.
• TÜBİTAK-supported startups can benefit from tax advantages such as the tax status of grants/incentives and withholding/SSI incentives for R&D personnel; technopark incentives can also provide additional benefits.
• The number of implementing agencies was increased to 35 in 2023–2025; different actors such as universities, TTOs, technoparks, TEKMERs, and funds take part in the process.

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• TÜBİTAK 1512 SUPPORT PROGRAM
• R&D LEGISLATION NO. 5746
• TÜBİTAK SUPPORTS