Although free zones are located within the political borders of the country, they are places that are considered outside the customs line, where the legal and administrative regulations of the countries in which they are located are not applied or partially applied, wider incentives are recognized and physically separated from other parts of the country. Free zones constitute more supported zones than other areas of the country in which they are located. Free Zones Law No. 3218 has been put into effect in our country for free zones located outside the customs zone in terms of customs practices, although they are within political borders. With the putting into force of the law, free zones were started to established and operated within the scope of this law and companies in free zones were also supported by the same law and their establishments and activities were encouraged. According to the Free Zones Law, among the establishment purposes of the free zones, the priority is to encourage export-oriented investment and production, to accelerate foreign direct investments and technology entry and to develop international trade by directing businesses to exports. Although the first period of the Law No. 3218 was published, "to increase the competitiveness of the domestic producers worldwide by providing them with inputs at the price in the world markets" was among the establishment purposes of the free zones, but after the amendment made at the end of 2018, this expression was removed from the objectives of the law. With this regulation, it is observed that investments for export-oriented production are placed at the top of the supports and incentives provided in the free zones. Especially after this change, which has been valid since 2009, until the end of the taxation period of the year, which includes the date of our country's full membership to the European Union, it is seen that various tax advantages are granted to companies engaged in production activities with the Law No. 3218. For those engaged in production-oriented activities in general, in these regions;

.Earnings from the sale of the products they manufacture are exempted from income or corporate tax,

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