Regulation Amending the Free Zones Implementation Regulation
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This regulation introduces significant changes to Turkey's Free Zones Implementation Regulation effective 6 February 2026. It adds a new paragraph to Article 25 clarifying that operators or BKIs (Free Zone Operators) must obtain an operating license after signing the Operating or Establishment and Operating Agreement. It distinguishes between activities covered under the main operating license and those requiring additional licenses, particularly for workplace rental and warehouse operations. Crucially, accounting records for the main operating license and supplementary licenses cannot be combined in any way. The amendment repeals the 14th paragraph of Article 27/A. A new Temporary Article 6 provides transitional provisions for existing license extensions and introduces special rules for Treasury-owned land in free zones, allowing operators to continue managing certain superstructures under specific conditions including payment of open area rent, transfer of at least 20% of gross rental income to a special account without deductions, and maintenance responsibilities.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- New paragraph added to Article 25 requiring operating license after signing Operating/Establishment Agreement
- Accounting records of main operating license and supplementary licenses cannot be combined under any circumstances
- Repeal of the 14th paragraph of Article 27/A
+ 3 more changes with Pro
Obligations
What this law requires
Free Zone Operators (BKIs) and operators must obtain an operating license after signing the Operating or Establishment and Operating Agreement
Workplace rental and warehouse operations activities must be conducted under supplementary licenses in addition to the main operating license
Accounting records for the main operating license and supplementary licenses cannot be combined in any form or manner
For Treasury-owned free zones, BKIs must pay open area rent calculated at the tariff rate applied to other users for the open area where superstructures are located
For Treasury-owned free zones, BKIs must transfer at least 20% of gross rental income from superstructures to a special account without any deductions or offsets