However, the Royal Decree-law 3/2009 suppressed the temporary limit on the deductibility of R&D investments from tax income, and the R&D tax remains in force. It aims to increase the scale of R&D carried out even in large firms so that it is at a favourable level with the top global competitors. It is thus an additional incentive to promote large R&D centres in Turkey. In particular, under this law, several incentives are provided, without any sectoral or regional distinction, including: R&D allowances (100% on volume, and for large R&D centres with at least 500 FTE researchers, 50% on incremental R&D from the previous year), incentives on income tax withholding (90% of RE PhD researchers and 80% of other R&D workers), insurance premiums, stamp duties, and 100% depreciation of the capitalised R&D expenditures for R&D centres with at least 50 RE researchers.