Samsun Free Zone

Samsun Free Zone, with the decision of the Council of Ministers dated 14.12.1995, was determined as 73,150 m2, and its boundaries were determined and given to Sasbaş Samsun Free Zone founder and Operator A.Ş. for 30 years, according to the Build-Operate-Transfer model. On the other hand, the official opening of the zone was made after the construction of the border, wire fences, and entrance gate of the zone, and the Free Zone public unit personnel started to work on 20.03.1998.

The Free Zone public units administrative building and Sasbaş administrative building were completed in December 1998 and put into service in January 1999. There is a closed warehouse of 5,000 m2, 28 offices, a bank building of 850 m2 in total, a control and security building, a transformer building, weighbridge facility. The heat center building was completed and put into service.  In 2010, one more horizontal warehouse of 5,000 m2 and 5 steel grain silos of 5000 tons were put into service. Moreover; Again, as of the end of 2010, all of the roads in the region have been completed and concreted.

SASBAŞ was established to increase the competitiveness of exporting companies in the world market and to accelerate the entry of advanced technology and cheap raw materials into the Turkish industry. In addition, it is one of the biggest investments made by the private sector in Samsun, which is poor in terms of investments.




1. Opportunity to Benefit from Tax Advantages for Producer Users:

The earnings of free zone users operating under the Production Operating License from the sale of the products they manufacture, the European Union  It is exempt from Income or Corporate Tax until the end of the taxation period of the year in which its membership will take place.

The FOB price of the products produced in the free zones must be at least  The wages paid to the personnel they employ by users who export 85% of their products abroad are exempt from income tax. This rate is the Council of Ministers can be downloaded by up to 50 percent.


2. Opportunity to Plan the Future in the Medium and Long Term:

  • 10 years for tenant-user companies that rent a ready-made workplace,
  • 15 years for producer-tenant-user companies that rent ready-made workplaces,
  • 20 years for investor-user companies that build their own workplaces,
  • 30 years for producer-investor-user companies that build their own workplaces

A temporary operating license is issued. On the other hand, land, land, and buildings under the private ownership of the Treasury can be leased to investor users or an easement right can be established on them for up to 49 years.

3. Profit Transfer Opportunity: Earnings and revenues from free zone activities can be freely transferred abroad or to Turkey without any permission.

4. Trade Facilitation Opportunity: Foreign trade regime provisions are applied in trade between free zones and other parts of Turkey. In other words, goods sold from Turkey to the free zone are subject to the export regime, and goods sold from the free zone to Turkey are subject to the import regime, and free zone users can purchase goods and services from Turkey at the export price (without VAT). On the other hand, foreign trade regime provisions are not applied between the free zone and other countries and other free zones. In addition, in order to ensure the supply of consumables in the regions as soon as possible, goods originating in Turkey, whose price does not exceed 5000 USD or its equivalent New Turkish Lira, may not be subjected to the export process optionally.

5. Commercial Operation Opportunity Free from Customs Duty Procedure: Since the status of the free circulation of goods originating in Turkey or EU or in free circulation brought to the free zone does not change, no customs duty is paid when they enter Turkey or EU member states. In addition, customs duty is not paid when goods originating from third countries entering the free zone and in case these goods are sent to third countries other than Turkey or EU member countries. However, customs duty is paid at the rate specified in the Common Customs Tariff for goods originating in third countries that are not in free circulation and sent from the free zone to Turkey or EU member states.

6. Possibility of Obtaining Free Movement Documents Required by EU and Customs Union Criteria: Since free zones are considered as part of the "Turkey-EU Customs Union", A.TR Certificate is issued for products originating in Turkey or EU and products in free circulation in Turkey from the regions. It is possible to send to Third country origin products can be sent to the EU by issuing an A.TR Certificates after they are released for free circulation by paying customs duty to the Free Zone Customs Directorate at the rate specified in the Common Customs Tariff.

7. Principle of Equality: All domestic and foreign companies benefit equally from the incentives and advantages provided in the free zone. Operators and users can also benefit from non-tax incentives to be determined by the Council of Ministers during the investment and production phases.

8. No Time Limitation: Goods can stay in the free zone without time limitation.

9. Commercial Activity Opportunity to be Freely Determined According to Market Needs and Conditions: Except for the provisions of the legislation on customs and foreign exchange obligations and the demands of the producer enterprises, the authorizations given to the public institutions and organizations regarding price, quality, and standards are not implemented in the free zones.

10. A Realistic Inflation Accounting Opportunity: All payments related to the activities in the free zone are made in foreign currency.

11. Access to All Domestic and Foreign Markets: No restrictions are imposed on the sale of goods from the free zones to Turkey and the trade between the free zone and other countries. No restrictions were imposed on the domestic sale of goods from free zones, except for consumer goods and risky goods.

12. Reduced Bureaucratic Procedure and Dynamic Business Management: All kinds of bureaucracy have been minimized during the application and activity. Free zones are operated by private sector companies.

13. Strategic Advantage: Turkish free zones are located close to EU and Middle Eastern markets, close to major ports, international airports, road networks, and cultural, tourism, and entertainment centers in the Mediterranean, Aegean, and Black Seas.

14. Affordable and Inexpensive Infrastructure Opportunity for All Kinds of Commercial and Industrial Activities: The infrastructure of free zones is of the same standard as in developed countries.

15. Ease of Utilizing Supply Chain Opportunities: Free zones offer uninterrupted supply opportunities, especially for export-oriented companies, in the procurement of intermediate goods and raw materials, with world prices and conditions.


Photo and Information Source: Sasbaş