List of free zones of Turkey
Beginning by 1987, Turkey established a number of Free Zones. Free zones are defined as fenced-in areas in which special regulatory treatment exists for the operating users in order to promote exports of goods and services. Free Zones offer more convenient and flexible business climate in order to increase trade volume and export for some industrial and commercial activities as compared to the other parts of the country. Basic objectives of the Foundation and Operation of Free Zones are promoting export oriented investment and production, accelerating foreign direct investment and technology access, directing enterprises towards export, developing international trade. Currently, the list of zones is as follows:
Below is the list of free zones in Turkey 
Free zones in Turkey
|1||Mersin Free Zone||Mersin||1987|
|2||Antalya Free Zone||Antalya||1987|
|3||Ege Free Zone ||İzmir||1990|
|4||İstanbul Atatürk Airport Free Zone||İstanbul||1990|
|5||Trabzon Free Zone||Trabzon||1992|
|6||İstanbul Leather Industry Free Zone ||İstanbul||1995|
|7||East Anatolia Free Zone||Erzurum||1995|
|8||Mardin Free Zone||Mardin||1995|
|9||İstanbul Stock Exchange Free Zone (İMKB)||İstanbul||1997|
|10||İzmir Menemen Leather Free Zone||İzmir (Menemen)||1998|
|11||Rize Free Zone||Rize||1998|
|12||Samsun Free Zone||Samsun||1998|
|13||İstanbul Tracia Free Zone||İstanbul||1998|
|14||Kayseri Free Zone||Kayseri||1998|
|15||Adana Yumurtalık Free Zone||Adana (Yumurtalık)||1998|
|16||European Free Zone ||Tekirdağ (Çorlu)||1999|
|17||Gaziantep Free Zone||Gaziantep||1999|
|18||Bursa Free Zone||Bursa||2001|
|19||Kocaeli Free Zone||Kocaeli||2001|
|20||Denizli Free Zone||Denizli||2002|
|21||Tubitak Free Zone||Kocaeli (Gebze)||2002|
The European Free Trade Zone (EFZ) (www.asb.com.tr), İstanbul-Leather and Industrial Free Zone (www.desbas.com.tr) and Ege Free Zone (www.esbas.com.tr) are among the largest Free Zones in Turkey. Free Zones offer ready offices, warehouses, open stock areas, production facilities for rent or sale and lands with ready infrastructure. All kinds of infrastructure services (electricity, water, gas, waste water, purification, communication) are provided in these technocities. In addition to these facilitations, Free Zone such as European Free Zone (EFZ) also offers construction – undertaking services, catering, IT Services, Maintenance Services, Insurance, Loading/Unloading, Warehousing, Consulting Services, 24-hour Private Security and Conference Halls.
Incentives and advantages of Free Trade Zones
- Companies are %100 exempt from Corporate Tax (%20) and Income Tax (%15-%35).
- Free Zones are considered to be outside of the customs border, no Customs Duty, Value Added Tax (VAT) or KKDF (%6 over the credit payments) is applied on the goods that enter the zone.
- Companies that sell at least %85 of their products abroad are %100 exempt from the income tax payable over salaries of employees.
- Due to the Custom Union Agreement between Turkey & EU, Turkish origin goods are in free circulation in EU Market (No Tax between TR & EU)
- Companies can freely transfer their profits and earninings to Turkey or any other country.
- As Free Zones are outside of the customs border, companies can purchase good from Turkey for export prices. (No VAT)
- Infrastructure services are provided exempt from VAT (Electricity, water, Gas, telecommunication)
- Companies are free to bring second hand (used) machinery to the Free Zones and there is no age limitations for the importation of second hand (used) machinery.
- As the transactions within performed with convertible foreign currencies, domestic inflation rate will not influence purchasing and selling activities, inventory control and accounting procedures in general.
- The faulty goods can easily be returned to their origin by just issuing an invoice.
- Companies can keep their stock duty-free for an unlimited period of time.