In the case where taxpayers who started a new operation as of April 1, 2005, recruit a minimum of 30 employees, and also where taxpayers who started operations before the said date decide to increase the number of employees by 20% to reach a minimum of 30, there shall be an income tax exemption of 100%. This will apply to organized Industrial Zones and Industry Zones. There will be an income tax exemption of 80% for enterprises in other zones.

Source: www.investinturkey.gov.tr