As the Scientific and Technological Research Council of Türkiye (TÜBİTAK), in alignment with our country's goals and needs, we have significantly increased the indirect cost allocation to our universities to boost their R&D potential. From now on, for every project executed under the support programs run by TÜBİTAK ARDEB, an indirect cost up to 50% of the project budget will be allocated to our universities in addition to the project budget itself.
The allocation of our indirect cost will vary from one university to another. The highest amount will be allocated to the university that achieves the most development and produces the most output. Accordingly, our universities will be evaluated annually based on objective criteria, and indirect costs will be allocated based on their performance. Performance evaluations of our universities will be conducted in four primary dimensions: "Scientific and Technological Research Competence", "Intellectual Property Pool", "Collaboration and Interaction", and "Economic Contribution".
Regarding the innovations associated with the determination and expenditure of the indirect cost:
• For newly established higher education institutions not listed in the Indirect Cost performance score, the indirect cost is calculated at 10% of the project budget (excluding the Project Incentive Bonus [PTİ]).
• The indirect cost, upon the request of the official where the project is conducted, is utilized for R&D activities in accordance with the relevant legislation.
• The institution bears the responsibility of ensuring expenses fall within the scope of R&D.
• For indirect cost expenses, both the expenditure authority and the implementation officer are designated by the institutional official.
• The distribution ratios between the conducting unit and institution, as well as the rules for utilizing the indirect cost, are set by TÜBİTAK.
• Provisions related to the expenditure of the indirect cost upon request by the relevant unit officials are stipulated in the project support agreement.
• It's possible to collectively utilize the indirect costs of projects conducted within the same institution.
• Expenditures can be made from the indirect cost allocation during the project duration and within three months following the end date specified in the project agreement. The indirect cost cannot be transferred to any account other than the designated project account.
• PTİ and scholarship payments cannot be made from the indirect cost.
For more detailed information on the indirect cost:
- Administrative and Financial Principles to be Applied in Research Projects,
- Principles and Procedures related to the Expenditure of Amounts to be Transferred in Return for Projects from TÜBİTAK Resources to Public Administrations within the General Budget and to Special Budgeted Administrations and the Implementation of Expenses of Externally Supported Projects Conducted by TÜBİTAK
- Principles on the Transfer, Expenditure, Accounting, and Audit of the Amounts to be Transferred by TÜBİTAK to Private Organizations and Foundation Universities in Return for Projects
- Project Support Agreements