# The earnings of Turkish service enterprises that provide maintenance, repair, assembly,
disassembly, packaging, labeling, storage, handling, and sorting services within the Free Zone
(MOH) or to foreign enterprises are exempted from income and corporate tax.

The personnel wages of the enterprises that export less than 85% of the FOB Value of the
products produced in the #SB abroad are excluded from the income tax exemption. Income taxes
that have been below the said rate and have not been paid to date will be collected without penalty
and with a late fee. (Obviously, this is going to cause a lot of controversy!)

# Even if they do not engage in commercial activities, real and legal persons who have privately
owned real estate in the SB will also pay participation fees such as dues.

Businesses that are #SB users and whose earnings are not exempted from income and corporate
tax will be able to benefit from tax and non-tax incentives that are not covered by the MoH Law,
according to the relevant legislation.

# The Council of Ministers has been authorized not to collect all kinds of deductions and
expenses, such as MoH operating permits and licenses or dues, from the enterprises subject to the
region, sector or fields of activity it wishes, or to collect them in different amounts.

The tax dimension of the machinery and equipment used in #SB will be simplified in cases where
they are taken out of the MoH for maintenance and repair needs.

The establishment of SBs outside the #Yurt will be encouraged by the Council of Ministers and
state aids will be applied to Turkish operators operating for this purpose.