Incentive certificate is a document issued for investments to be realized in line with the purposes of the Decision, which includes the characteristic values of the investment and provides the opportunity to benefit from the support elements registered on it if the investment is realized in accordance with these values and the determined conditions. Investment incentive certificate is slightly different from other government supports. There is no grant in the investment incentive certificate. There is an exemption. This also differs from region to region.

Exemptions are as follows:

• VAT Exemption (It is applied in the form of non-payment of value added tax for investment goods, machinery and equipment to be procured from within the scope of Investment Incentive Certificate.)
• Customs Duty Exemption (It is applied in the form of non-payment of customs duty for investment goods machinery and equipment to be procured from abroad within the scope of Investment Incentive Certificate.)