Free Zones, are places where legal and administrative regulations are not applied or partially applied in commercial, financial and economic areas in the country, where wider incentives for industrial and commercial activities are available and places which are physically separated from other parts of the country.
Opportunity To Benefit From The Tax Advantages For Manufacturer Users 
Income earned from the sale of products produced by users operating under the coverage of operation license with production subjects, are exempt from Income or Corporate Tax until the end of taxation period of the year when the European Union membership will take place.
The wages paid to workers employed by the users who export 85% of the FOB value of products produced in free zones are exempt from income tax. This rate can be reduced to 50 percent by the Council of Ministers.
Transactions made in relation to activities undertaken in free zones and papers held by free zone users in manufacturing activity, are exempt from stamp duty and fees.
Free Profit Transfer
Free Zone user companies can transfer the gain from their activities to abroad or to Turkey without any permission.
Customs Duty and VAT Exemption
Since sales made from the domestic market to the zone are accepted as export, the zone users can buy VAT-free and export price of goods and services.
Customs duty and VAT are not paid for goods sold from abroad to the zone. As these taxes are to paid gradually and made by the buyer of the good, a comfort of funding is provided.
Realistic Possibility of Inflation Accounting
Any payments related with operations in the free zone are made in foreign currency.
Commercial Activity Opportunity to Be Determined Freely By Market Needs And Requirements
Except for the legislation on customs and foreign exchange obligations and manufacturers’ claims, competences given to public institutions relevant to price, quality and standards, do not apply in free zones.
Absence of Time Limitation
The goods may remain in the free zone without time limitation.
Trade Facility Opportunity
For trade made between Free zones and other areas in Turkey, foreign trade regime provisions are applied. In other words, exports of goods from Turkey to the Free Zone are subject to export regime and goods sold from Free Zone to Turkey are subject to the import regime. On the other hand, foreign trade regime provisions shall not apply between the Free Zone and other Free Zones or other countries.
Consumables Supply
In order to ensure to provide the consumables in the zones, Turkey originated goods valid not exceeding $ 5,000 or its equivalent in New Turkish Lira, may optionally not be subject to export transactions.
Trade Activity Opportunity free from Customs duty procedures.
For the Turkey or EU origin of goods or that are in free circulation around and delivered to free zone, duty fees are not paid on entry to Turkey or the EU member states since there is no change in the status of free circulation. In addition, the entry of goods originating in third countries to the free zones and when those goods are sent to third countries outside Turkey or the EU member states, no customs duty is paid either. But third country origin of goods that aren't in free circulation and sent from Free Zone to Turkey or EU member states, customs duty at the rate specified in the Common Customs Tariff will be paid.