How many personnel does an R&D centre require in Turkey?

As of 2026, qualifying as an R&D centre requires employing at least 15 full-time-equivalent (FTE) R&D personnel. The measure is not payroll headcount but the working time personnel devote to R&D activity; an engineer working half-time counts as 0.5 FTE. So even a company with more than 15 people on the payroll may fall short if some of them work outside R&D.