Turkey Free Zones Regulation Amendment 2026 – Licensing, Accounting Separation and Superstructure Rules

Why This Matters for Foreign Exporters / Importers to Türkiye:

Foreign exporters and importers frequently operate in Türkiye through free zones, either by leasing space from operators/B.K.İ.’s, using warehousing and distribution services, or structuring regional logistics hubs. This amendment directly affects the legal certainty, cost structure, and continuity of those operations.

The Regulation makes it explicit that leasing, warehousing, and service activities may only be performed under properly defined licenses with fully segregated accounting. For foreign companies, this means that services received from free zone operators must now be assessed against clearly identifiable licenses, reducing grey areas but increasing the importance of compliance checks.

More critically, in free zones established on Treasury-owned land, superstructures linked to certain licenses will automatically transfer to the Treasury upon license expiry, regardless of extension assumptions. Any disruption in the operator’s licensing or asset position may directly impact storage capacity, lease continuity, pricing, and operational stability for foreign users.

In practice, foreign exporters and importers should expect greater scrutiny of service contracts, revised pricing models reflecting Special Account obligations, and stricter alignment between contractual terms and the operator’s licensing framework. Choosing operators with properly structured licenses and transparent accounting becomes a risk-management issue, not merely a commercial preference.

Executive Summary

The Regulation amending the Free Zones Implementation Regulation, published in the Official Gazette dated 6 February 2026 (No. 33160), introduces binding clarifications on operator and Zone Founder & Operator (B.K.İ.) licensing, mandatory accounting separation, and the legal treatment of superstructures on Treasury-owned land. The amendment removes long-standing ambiguities in practice and establishes clear compliance thresholds for free zone operators and counterparties operating through Turkish free zones.

Scope

The amendment applies to operators and B.K.İ.’s operating in Turkish free zones and covers:

Primary activity licenses and additional licenses
Accounting segregation at license level
License extensions and transitional arrangements
Superstructures located on Treasury-owned free zone land

Licensing Framework – What Changed

Following the execution of the Operating Agreement or Establishment & Operating Agreement, the operator or B.K.İ. must obtain a primary activity license.
Workplace leasing and warehouse operation activities must be carried out under additional licenses issued alongside the primary license.
Service activities inherent to the operator/B.K.İ. function may be conducted under the primary license or under additional licenses.

This removes earlier practices where multiple activities were informally consolidated under a single license.

Mandatory Accounting Separation

A strict and non-discretionary rule is introduced:

Accounting records of the primary activity license and additional licenses may not be merged under any circumstances.
Unless otherwise stipulated in the Operating Agreement, additional licenses remain subject to the same Special Account obligations applicable to the primary license.

This affects invoicing, cost allocation, transfer pricing assumptions, and audit exposure.

Transitional Regime and Repeal

Paragraph 14 of Article 27/A has been repealed.
Previously granted license extensions remain valid until the end of their extension period.
Any new extension applications must fully comply with Article 27/A.

Superstructures on Treasury-Owned Land

Key rule:

Superstructures linked to licenses other than the primary B.K.İ. activity license will transfer to the Treasury upon license expiry in Treasury-owned free zones.
Extending a license does not postpone the Treasury transfer date.

Limited exception:Where the Establishment & Operating Agreement is extended solely to reach a total term of 49 years, and subject to Ministry approval, the B.K.İ. may continue operating such superstructures for leasing to third parties until the end of the extension period, provided that:

Open-area rent is paid based on user tariff rates,
At least 20% of gross rental income is transferred to the Special Account (without deductions),
All maintenance and repair costs are borne by the B.K.İ., and
These obligations are explicitly included in the agreement.

Enforcement and Compliance Risk

The amendment eliminates interpretative flexibility:

Consolidated accounting across licenses constitutes a direct regulatory breach.
Incorrect assumptions on license extensions may result in irreversible loss of superstructure ownership.
Special Account obligations tied to additional licenses require precise contractual and financial alignment.

Professional Compliance Assessment

Foreign exporters and importers should:

Verify that free zone operators’ services are backed by properly issued licenses,
Ensure lease and service contracts reflect the operator’s licensing scope,
Assess continuity risks linked to Treasury transfer of superstructures, and
Factor revised cost structures into long-term logistics and supply-chain planning.

Repealed Regulation and Entry into Force

The Regulation entered into force on 6 February 2026, upon publication in the Official Gazette, and repealed the former transitional wording under Article 27/A(14).

Türkiye – Amendment to the Free Zones Implementation Regulation: Licensing, Accounting Separation and Superstructure Regime