For international companies entering the Turkish market, finding a location that offers both logistical convenience and major tax incentives is critical. ISBI (Istanbul Specialized Free Zone / İstanbul İhtisas Serbest Bölgesi), located right next to the former Ataturk Airport in Bakirkoy, represents one of the most accessible and strategic commercial hubs in Istanbul.
Whether you are in software, high-tech manufacturing, services, or international trade, operating within ISBI allows foreign businesses to optimize costs while maintaining an advantageous central presence.
1. Key Tax Advantages of ISBI
Companies operating under an Operating License in ISBI enjoy significant tax exemptions that directly reduce operational overhead:
- 100% Corporate Tax Exemption: Profits generated from eligible production and export activities are exempt from corporate taxes.
- Income Tax Exemption on Salaries: For companies exporting at least 85% of their products/services, employee salaries enjoy full income tax withholding exemption—reducing payroll costs substantially.
- Customs & VAT Exemptions: Goods, equipment, and services imported into the zone are exempt from Value Added Tax (VAT) and customs duties.
- Capital & Profit Transfers: Earnings and capital can be transferred freely abroad or into Turkey without restriction or foreign exchange friction.
2. Strategic Central Location in Istanbul
Unlike many distant industrial parks, ISBI’s central location (Bakirkoy / Ataturk Airport site) offers unmatched connectivity:
- Logistical Access: Direct proximity to major highway networks, ports, and public transit links across Istanbul.
- Talent Attraction: Being in central Istanbul makes it significantly easier to recruit top-tier local talent, managers, and technical specialists who prefer central commute options.
- Ready Infrastructure: ISBI Plaza and modern office units provide plug-and-play workspace options with full digital and telecommunications infrastructure.
3. How to Establish Presence in ISBI
Establishing a branch or entity in ISBI requires applying for a Free Zone Operating License (Faaliyet Ruhsatı) through the General Directorate of Free Zones. The process involves submitting a structured business plan, project details, and obtaining space allocation.
Partnering with a knowledgeable local operations specialist ensures that your application logistics, local authority coordination, and physical office setup are handled smoothly without unnecessary bureaucratic delays.


