Temporary 3 of the Free Zones Law No. 3218 In accordance with the second paragraph (a) of the article, the full membership of the European Union, the earnings in the sale of products manufactured in these regions of the taxpayers in the free zones are excluded from income or corporate tax.
However, the Law No. 7524 entered into force to be applied to the gains obtained from 1.1.2025. With the article, the “generated products” in the relevant arrangement of the Free Zones Law was modified in the form of “the products they used abroad”.
With this change, the producers operating in free zones during 2025 and later in the period of the account are limited to the winnings they have obtained from these activities, only the winnings they have obtained from the outside of the goods they produce are assessed under the exception. Earnings from goods sent to the country are excluded. These limitations are not subject to 2024 earnings.
The Ministry is expected to carry out an arrangement of earnings from manufacturing to how to calculate domestic and overseas parts.
In addition, the Law No. 7524 will be held in the account of the minimum corporate tax on earnings obtained in the period of 2025 and following taxation, the manufacturer companies operating in free zones will not be taken from domestic sales and will not be taken into account the exceptional earnings from the corporate tax, so these winnings will not be subject to minimum corporate tax.