TÜBİTAK TEYDEB: The Primary Industrial R&D Grant Programme

TÜBİTAK's Technology and Innovation Funding Programmes Directorate (TEYDEB) is Turkey's primary source of direct R&D grants for manufacturing companies. Under 1507 (SME R&D Start-Up Support), 1511 (Priority Areas R&D and Innovation), and 1501 (Industrial R&D Projects) programmes, Turkish medical device manufacturers can receive grants covering 40–75% of project costs for qualifying R&D activities. Eligible costs include: personnel costs (engineers, regulatory affairs specialists, clinical coordinators), consumables, subcontractors (including clinical research organisations, testing laboratories), and limited equipment depreciation. Medical device product development — including biocompatibility testing, sterilisation validation, clinical studies, and software development for SaMD (Software as a Medical Device) — qualifies under TÜBİTAK's healthcare and biotechnology priority areas. Application process: project proposal submission → peer review → funding agreement → quarterly milestone reporting.

R&D Tax Credit (Ar-Ge İndirimi)

Turkey's R&D Tax Credit under Law 5746 allows companies operating in designated R&D Centres (Ar-Ge Merkezi) to deduct 100% of qualifying R&D expenses from corporate taxable income. Additional benefits include: income tax exemption for R&D personnel (50% of salaries of R&D engineers and technicians are exempt from income tax); social insurance premium support (50% of employer contributions for R&D personnel covered by the Treasury for five years); and customs duty exemption on R&D equipment and materials. To benefit, the company must be certified as an R&D Centre by the Ministry of Industry and Technology — requiring a minimum of 15 full-time equivalent R&D personnel. Medical device manufacturers with established R&D teams can apply for R&D Centre certification and access these benefits for ongoing product development activities.

Technology Development Zones (Teknokent / Technopark)

Turkey's 95 Technology Development Zones (Teknoparklar) — concentrated around major universities and industrial cities — offer additional incentives for companies that establish presence within the zone: corporate tax exemption (0% on Technopark revenues until 2028 with expected extensions); VAT exemption on services performed within the zone; technology transfer support; and proximity to university research infrastructure. Several major Turkish university Technoparks have medical device research clusters: ITÜ Arı Teknokent (Istanbul Technical University), ODTÜ Technopolis (Middle East Technical University, Ankara), and Hacettepe Teknokent (Ankara). Medical device companies co-locating in these Technoparks can access university expertise, graduate research talent, and shared laboratory infrastructure alongside the tax advantages.

KOSGEB: SME Support for Export and Innovation

KOSGEB (Small and Medium Enterprises Development Organisation) offers multiple programmes relevant to medical device SMEs: Advanced Technology Investment Support — up to TRY 2 million grant for technology upgrade investments; International Competitiveness Support — co-funding for international trade fair participation, foreign language certification, and export documentation; Digital Transformation Support — grants for ERP, QMS software, and digital manufacturing investment; and Entrepreneurship Support — for medical device start-ups developing novel products. KOSGEB support is specifically designed for SMEs (under 250 employees) — the majority of Turkish medical device manufacturers qualify. The application process is generally more accessible than TÜBİTAK's project-based approach.

IP Protection: Turkish Patent Institute (Türkpatent)

Medical device innovation creates patentable inventions — and Turkish manufacturers who do not protect their innovations through patent filings risk having them copied. Türkpatent (Turkish Patent and Trademark Office) provides: Turkish national patent filing (cost-efficient first filing establishing priority date); European Patent Office (EPO) filing through the EPC — a single EPO application covers 39 European countries; PCT (Patent Cooperation Treaty) application — a single PCT filing creates patent rights in 155 countries for 30 months before national phase entry. TÜBİTAK's 1702 programme provides grants for patent application costs. Turkish medical device manufacturers with novel device designs, manufacturing processes, or software algorithms should engage a patent attorney and initiate filings before commercial disclosure — once a product is publicly disclosed, patent rights can be lost.

EU Horizon Europe: International R&D Funding Access

Turkey is an associated country in EU Horizon Europe — the world's largest research funding programme (EUR 95.5 billion, 2021–2027). Turkish medical device companies and research institutions can participate in Horizon Europe collaborative research projects — either as consortium partners with EU universities and companies, or in some cases as sole applicants. Horizon Europe funding for medical device research falls primarily under Cluster 1 (Health) — covering digital health, AI in diagnostics, next-generation devices, and clinical validation. Turkish manufacturers with CE-marked products and academic research partnerships are positioned to participate. The Turkish Scientific and Technological Research Council (TÜBİTAK) manages Turkey's Horizon Europe national contact point network.

Conclusion

Turkey's R&D incentive ecosystem is genuinely comprehensive — TÜBİTAK grants, R&D tax credits, Technopark benefits, KOSGEB SME support, and EU Horizon Europe participation collectively provide Turkish medical device manufacturers with access to subsidised product innovation at every stage of development. Manufacturers who systematically engage these programmes will develop more products, faster, at lower net cost — building the CE-certified product portfolios that drive international market success.