T.R. The General Directorate of R&D Incentives of the Ministry of Industry and Technology is organized as a separate unit within the organizational structure of capital companies whose legal or business center is located in Turkey, including the workplaces of limited taxpayer institutions in Turkey, and R&D activities exclusively engaged in domestic R&D activities. Design Center carries out registration and monitoring processes in design activities centrally and exclusively domestically.
https://www.yatirimadestek.gov.tr/pdf/assets/upload/dosyalar/detay_arge_ve_tasarim_merkezsinde_yonelik_tesvikler.pdf