Turkey published Presidential Decision No. 6652 in the Official Gazette on 10 January 2023, which provides for an extension of the increased deduction for qualifying innovation and research and development (R&D) expenditure. In general, all qualifying innovation and R&D or design expenditures made in technology centers, R&D centers, design centers, and R&D and innovation or design projects supported by the government are allowed a 100% deduction. Further, an additional 50% deduction is allowed if there is at least a 20% increase in certain indicators in an R&D or design center. Presidential Decision No. 6652 amends these indicators including additional indicators...