| TAX CIRCULAR: 2026-107 | DATE: 31.08.2026 |
SCOPE OF THE EMPLOYMENT PROTECTION SUPPORT PROGRAM
The scope of the support program provided on the condition that enterprises operating in certain sectors protect their employment has been expanded. The procedures and principles regarding this support have been announced on the KOSGEB website. The details of the previous support program were explained in our circular number 47 dated 25.02.2026.
In order to benefit from the expanded support program;
The Enterprise Declaration must be up-to-date,
It must have real or legal person status as defined in the Turkish Commercial Code,
It must be among the SMEs and large enterprises operating in the sectors supported by KOSGEB and whose main or sub-activity NACE code of the headquarters or branch is under the heading “Section C – Manufacturing”,
It must have maintained the average premium day count for the months of November and December 2025 in 2026.
SMEs meeting the above conditions will be able to use loans from banks. With the new regulation, while large enterprises as well as SMEs are enabled to receive financing support, the financing support provided by KOSGEB has been increased from 10 points to 12 points. Enterprises that use loans and maintain their average monthly premium days for the January-June 2026 period in the July-December 2026 period will be able to benefit from the financing support.
The financing support provided by KOSGEB will be increased from 10 points to 12 points. The support amount that can be provided per enterprise will be limited to the amount corresponding to 12 support points for the loan used after the application date.
The maximum rate that can be applied by banks in fixed interest or profit share loans will be 37 percent, and in variable interest or profit share loans, it will be TLREF+1. The total commission that can be applied by the banks, including loan allocation and utilization fees, cannot exceed 1 percent of the utilized loan.
The loan amount that can be utilized per enterprise will be up to the monthly average of the total premium-based earnings declared for the workplaces within the scope of the support in the withholding and premium service declarations of the enterprise for the January-June 2026 period. For enterprises with financial competence and R&D competence, the loan amount will be applied with a one-fold increase.
Within the scope of the program;
The upper loan limit for SMEs will be 50 million TL,
The upper loan limit for large enterprises will be 150 million TL.
With the new regulation, the upper loan limit for large enterprises, which was previously determined as 50 million TL, was increased to 150 million TL. Loans can be utilized with a maximum 6-month grace period for the principal and a maximum maturity of 36 months.
Loan utilization within the scope of the program will be carried out through the following banks:
T.C. Ziraat Bankasi, Turkiye Vakiflar Bankasi, Turkiye Halk Bankasi, Turk Ekonomi Bankasi, Turkiye Is Bankasi, Turkiye Garanti Bankasi, Akbank, Yapi ve Kredi Bankasi, DenizBank, QNB Bank, Ziraat Katilim Bankasi, Kuveyt Turk Katilim Bankasi, Turkiye Emlak Katılım Bankasi, Turkiye Finans Katılım Bankasi, and Vakif Katilim Bankasi.
Guarantees can be provided to SMEs that will use loans within the scope of the program through KGF, KFK, and IGE.
Applications for the expanded financing support of the Employment Protection Support Program will be received between September 1 and October 31, 2026.
