Does an R&D centre have to be inside a zone?

No. An R&D centre under Law No. 5746 can be established at the company's own premises; there is no requirement to be located in a technology development zone. In exchange it is subject to quantitative conditions: as of 2026, qualifying as an R&D centre requires employing at least 15 full-time-equivalent (FTE) R&D personnel. A technopark imposes no such headcount floor.