# Company Formation in Turkey for Foreigners (2026) > Learn how foreigners can form a company in Turkey in 2026: capital, required documents, taxes, bank account, work permit and remote incorporation. - Language: English - Jurisdiction: Turkey - Canonical HTML: https://www.ozcankutlu.com/en/blog/company-formation-guide-for-foreigners-in-turkey - Published: 2026-01-20T00:00:00Z - Last reviewed/modified: 2026-08-29T00:00:00Z ## Content Under the equal-treatment rule in Law No. 4875 on Foreign Direct Investment, foreigners may form the same company types as Turkish investors. This guide covers limited şirket and anonim şirket formation—capital, documents, tax, bank accounts and work permits—against primary sources as of 29 August 2026. Forming a company does not grant residence, a work permit or citizenship. **In brief:** A Turkish partner is not required; the entire capital may be foreign-owned. Regulated or pre-authorised sectors are exceptions. Incorporation and actually working in Turkey are separate matters. ## Short answers **Can a foreigner form a company in Turkey?** Yes. Under Law No. 4875, foreign investors generally receive equal treatment. Pre-authorised or licensed sectors are exceptions. **Is a Turkish partner required?** No. A Turkish partner is not mandatory; the entire capital may be foreign-owned. **Is a residence permit required?** Not for incorporation. Living or working in Turkey follows a separate permit regime. **What are the minimum capital amounts?** On a new formation: 50.000 TL for a limited şirket and 250.000 TL share capital for an A.Ş. Opening capital in the non-public registered-capital system is 500.000 TL. **Does owning a company grant a work permit?** No. Share ownership alone does not grant a work permit. A foreign partner-manager or board member who will actually work in Turkey is subject to the permit rules. **Can incorporation be completed remotely?** It may be possible with a duly legalised power of attorney. The registry, notary or bank may still require an in-person step; the bank account is separate. - [Company Types in Turkey: Sole Proprietorship, LLC or JSC (2026)](https://www.ozcankutlu.com/en/blog/fundamental-differences-between-company-types) - [Company Formation in Turkey: 2026 Guide](https://www.ozcankutlu.com/en/blog/company-formation-guide-in-turkey-2026) - [Corporate Taxes in Turkey (2026)](https://www.ozcankutlu.com/en/blog/corporate-taxes-in-turkey) - [Company Formation Advisory](https://www.ozcankutlu.com/en/company-formation-services-in-turkey) - [Contact](https://www.ozcankutlu.com/en/contact) ## Can a foreigner form a company in Turkey? Yes. **Law No. 4875 on Foreign Direct Investment** grants equal treatment to foreign investors. Foreign individuals and foreign-owned companies may generally form the company types in the Turkish Commercial Code and acquire shares in existing companies without a prior permit. That does not mean every activity may be carried on without a licence. - A Turkish partner is not required; the entire capital may belong to the foreign investor. - The company types in the TCC (limited şirket, anonim şirket and others) may be formed. - Media, aviation, ports, education, healthcare and similar regulated or pre-authorised sectors may require extra conditions or permits. - Forming a company does not grant residence, a work permit or citizenship. Ownership and actually working or managing the company are separate. The right to incorporate must be assessed separately from residence, work and sector licences. See the company-types guide for a detailed comparison. ## Limited şirket or anonim şirket? In practice, foreign investors most often compare the **limited şirket (Ltd. Şti.)**, a Turkish limited company, and the **anonim şirket (A.Ş.)**, a Turkish joint-stock company. The choice depends on the number of partners, capital, share transfers, investor entry and governance. LLC, GmbH, SARL, SL, OOO and similar labels are only approximate aids; they are not legally identical to a Turkish Ltd. Şti. or A.Ş. ### Limited şirket (Ltd. Şti.), a Turkish limited company - **Number of partners:** 1–50 (TCC Art. 574). - **Minimum share capital (new formation):** 50.000 TL. - **Cash capital:** Subscribed cash capital may be paid within 24 months after registration. A limited şirket has no pre-registration 25% blocking rule of the kind that applies to an A.Ş. - **31.12.2026:** This date is not a 24-month capital-increase window for a newly formed limited şirket. It is the compliance deadline for existing limited şirket and A.Ş. companies formed before 1.1.2024 whose capital is below the new minimum. - **Competition Authority levy:** 0.04% of capital (Law No. 4054 Art. 39) is paid to the Competition Authority account. - Often chosen for small and medium investments; timing depends on the chamber, documents and registry. Market-share claims such as “88 percent” are not used here; no official formation statistic has been verified for that figure. ### Anonim şirket (A.Ş.), a Turkish joint-stock company - **Number of shareholders:** At least one. - **Minimum share capital (new formation):** 250.000 TL. - **Registered capital system (non-public A.Ş.):** Opening capital is at least 500.000 TL. - **Cash capital:** At least 25% of the cash subscription is paid before registration; the remainder within 24 months. - Share transfers and investor entry may be more flexible than in a limited şirket; the lawyer-engagement threshold is assessed separately. - The 31.12.2026 compliance date applies to existing A.Ş. companies formed before 1.1.2024 whose capital is below the new minimum. Do not confuse new-formation capital with the 31.12.2026 catch-up for existing companies. **Note:** A sole proprietorship may be theoretically possible for foreigners, but residence, work-permit and tax rules are separate from company formation. This article covers limited şirket and anonim şirket only. ## 2026 capital and formation expenses ### Capital versus variable formation costs | Item | Amount (TL) | Note | | --- | --- | --- | | Required capital (limited / A.Ş. share capital / registered-capital opening) | TRY 50.000 / 250.000 / 500.000 | This is company capital, not a formation expense. | | Competition Authority levy (0.04% of capital) | Example: 20 TL on 50.000 TL capital | Law No. 4054 Art. 39; the amount follows capital. | | Trade registry, announcement, chamber and book formalities | Varies by city, chamber and number of documents | Confirm the 2026 official tariff for the relevant city. | | Notary, power of attorney, translation, apostille or consular legalisation | Varies by document, language and country of legalisation | An apostille is not required in every country. | | Certified public accountant / advisory fees | Varies with the scope of the engagement | CPA work and legal representation are separate. | | Bank, financial seal, e-signature and other variable items | Varies by institution and bank practice | The A.Ş. pre-registration 25% payment is not a fee. | | Total formation expenses | No fixed package price | Add capital and variable expenses separately. | Unverified package prices are not shown in this table. - Unverified package ranges are omitted; a firm total depends on the current chamber, registry and notary tariffs. - Per-document apostille and translation amounts vary by country, language and page count; they are not fixed prices. - The 25% cash capital paid before A.Ş. registration is a capital payment, not a formation expense. A firm total can be set only from current chamber, registry and notary tariffs. ### Note on the anonim şirket - **Share capital:** At least 250.000 TL on a new formation. In the non-public registered-capital system the opening amount is at least 500.000 TL. - **Pre-registration payment:** At least 25% of the cash subscription is paid. That amount is capital, not an expense. - Registry, announcement, chamber, notary and legalisation costs vary as they do for a limited şirket; no fixed package price is stated. Capital is an asset of the company. Do not add the expense rows to capital. City, word/document counts and bank KYC do not produce a guaranteed price or timetable. ## Three points that are often mixed up in 2026 ### Capital compliance for existing companies (31.12.2026) 31 December 2026 is the compliance date for **companies formed before 1.1.2024** whose capital is below the new minimum (50.000 TL for a limited şirket, 250.000 TL for an A.Ş.). It is not a 24-month “increase period” for a newly formed limited şirket. On a new formation the minimum capital must be in place at registration; the payment deadline for subscribed cash capital is a separate rule. ### e-Fatura, e-Arşiv and e-Defter e-Fatura is issued to buyers registered in the e-Fatura system; e-Arşiv Fatura is issued to those who are not. For capital companies on the balance-sheet method, the 1.1.2026 e-Arşiv rules follow GİB group distinctions. Simplified and operating-account businesses have a separate 2026 threshold and a 1.1.2027 transition. An e-Arşiv invoice may be delivered to the buyer on paper or electronically. Paper documents remain available in outage, force majeure and other cases listed in the communiqué. GİB e-Defter is separate from the electronic share, managers’, board and general-assembly books under the commercial-books communiqué. From 1.1.2026, companies registered with the trade registry keep the share ledger and the general-assembly minute book on ETDS. Keeping the board-resolution book electronically is optional unless a specific mandate applies. ### Tax rates - **Corporate income tax:** The general 2026 rate is 25%. Export, manufacturing and finance may have different rates or reliefs; one rate does not apply to everyone. - **Domestic minimum corporate tax:** Calculated corporate tax may not be less than 10% of corporate earnings before deductions and exemptions. The base is not simply distributable or accounting profit. The rule does not apply for the first three accounting periods of a newly started institution. Companies formed by merger, transfer, type change or demerger cannot use that exception. - **VAT:** The standard rate is 20%; reduced rates are 10% and 1%. ### Return stamp taxes (GİB 2026 table) - Corporate tax return: 1.605,80 TL - VAT return: 791,00 TL; withholding (muhtasar) return: 791,00 TL - Withholding and Premium Service Return (MPHB): 939,70 TL. The muhtasar return is 791,00 TL and must not be confused with MPHB. ## Required documents ### Foreign individual partners - Passport and a notarised Turkish translation. - Potential tax number / foreign identity number; identification of the foreign person on MERSİS. - Signature declaration in the form required by the trade registry. - Articles of association / formation documents. - A duly issued power of attorney if the person is not in Turkey. ### Additional documents for foreign corporate partners - Current certificate of activity or registry extract of the foreign legal entity. - Documents showing the ownership and capital structure. - Proof of representation and a decision of the competent body. - Power of attorney and signature declaration. - Further documents the trade registry may request depending on the transaction and the country. The list varies with the type of transaction, whether partners are individuals or legal entities, and the trade registry. Missing or incorrect legalisation delays registration. ### Apostille and legalisation An **apostille** is used to legalise public documents in countries party to the Hague Apostille Convention. An apostille is not mandatory in every country. #### Legalisation paths - Apostille in party countries; consular legalisation may be required in non-party countries. - Bilateral treaties may exempt some documents from legalisation. - The competent authority depends on the country that issued the document. - “The apostille is obtained from the Ministry of Foreign Affairs” is not a universal rule. #### Process - Obtain legalisation or an apostille from the competent authority in the issuing country. - Have a sworn Turkish translation and, where required, a Turkish notarial certification. - Check the form required by MERSİS and the trade registry. - The bank may ask for extra legalisation or in-person identification for KYC. **Timing:** It varies by country and document type; there is no single 2–4 week rule. **Cost:** It varies by document, language and page count; no per-document fixed price is given. It is not guaranteed that every step can be completed without coming to Turkey. Formation through an attorney is often possible; the bank account is a separate matter. ## Incorporation without travelling to Turkey Formation may be completed through an authorised attorney with a duly issued power of attorney. The form of the power, apostille or consular legalisation and the Turkish translation vary by transaction and country. The trade registry or notary may require an in-person signature. Banks may want to see a partner or manager in person. Company registration does not guarantee that a bank account will be opened. ## Step-by-step process ### 1) Preparation - Identify the foreign individual or legal entity on MERSİS. - Apply for a potential tax number if required. - Legalise passport or registry documents and obtain Turkish translations. - Decide the registered address, trade name and NACE/activity clauses. - Settle the manager / board and power-of-attorney structure. - A qualified electronic signature is obtained from a qualified e-signature provider. ### 2) MERSİS and articles of association - Create the formation file on MERSİS. - Draft the articles of association. - Enter founders, partners and manager/board details. - Select NACE codes and activity clauses. - Enter the capital and share structure. - Complete signatures in the form required by the registry. ### 3) Payments and trade-registry registration - Pay the Competition Authority levy (0.04%). - For an A.Ş., prepare proof that at least 25% of the cash capital has been paid before registration. - File for trade-registry registration. - Trade Registry Gazette announcement and chamber registration. - Check the electronic commercial-book duty against the current communiqué. - Run any activity-specific licence or prior permit as a separate track. ### 4) Tax office and filings - Tax-office inspection and taxpayer registration. - VAT arises from the activity and the type of supply; there is no general rule that “VAT registration is a separate application”. - Beneficial-owner (gerçek faydalanıcı) filing. - GİB e-Tebligat registration. - e-Fatura / e-Arşiv / e-Defter are assessed separately against taxpayer status and GİB thresholds. ### 5) Bank account (a separate process) - The bank accepts customers under its own KYC/AML policy. - It will ask for the ultimate beneficial owner, partner/manager identity and the activity. - Source of funds and expected transaction volume may be requested. - An in-person meeting or extra documents may be required. - Registration does not guarantee that an account will be opened. ### 6) SGK, work permit, E-TUYS and licences - SGK workplace registration depends on having employees and actual activity; not every company automatically opens an SGK workplace. - A work permit is required before actually working in Turkey; it is not a condition of incorporation. - E-TUYS filings for foreign-capital companies are a separate duty. - KVKK compliance binds every data controller; VERBİS registration is subject to thresholds and exemptions. Not every company registers on VERBİS. **Registration timing:** Trade-registry registration after the file is ready is separate from apostille, tax inspection, bank KYC, work-permit and licence timelines. A single overall period such as 2–7 days or 2–4 weeks is not guaranteed. ## Bank account and KYC Company registration does not guarantee a bank account. Banks accept customers under their own risk policies and under Law No. 5549 and MASAK duties. ### What banks typically review - Ultimate beneficial owner (gerçek faydalanıcı) information - Identity of partners and managers - Activity, business plan and expected transaction volume - Source of funds and sanctions / country / product risk ### About choosing a bank **What this article covers** - No bank is recommended or negatively classified. - No public-versus-private bank generalisation is made. - Tax plate, registry gazette, signature document and address proof are often requested. - Extra documents or an in-person meeting may be required. - This article does not claim that attending with an accountant shortens the process. - No firm period such as 1–2 weeks or one month is given. **Outcome** - Acceptance depends on that bank’s risk policy. - The same documents may produce different results at different banks. ### Documents often requested by banks - Signature circular / signature document - Tax plate or taxpayer letter - Trade Registry Gazette - Activity / chamber certificate - Address proof (lease or title) - Passports or ID of partners and managers - Ultimate beneficial owner information - Business plan or activity note if requested - Source-of-funds explanation if requested ### KYC / AML process **KYC (know your customer)** and AML checks are a legal duty of the bank. The process varies by bank. - Understanding the real activity - MASAK and sanctions-list checks - Partner/manager identity and the ultimate beneficial owner - Source of funds and expected transactions - Country, product and customer risk **Timing:** It varies by bank and file; it is not guaranteed. Opening an account is not an automatic result of registration. Refusal or extra documents are within the bank’s discretion. ## Work permit **Being a company partner does not automatically grant a work permit.** Incorporation does not require a work permit; a permit is required before starting work in Turkey. The fact that the five-employee rule does not apply in the first six months of the permit does not mean work without a permit is allowed for six months. ### Foreign company partner — general CSGB criteria #### Financial capacity (balance-sheet basis, C/1.1.a) - The workplace paid-in capital is at least **500.000 TL**. - The foreign partner’s capital amount is at least **500.000 TL**. - The partnership share is at least **20%**. #### Employment and exemptions - From the **seventh month** of the first work permit, at least **five Turkish citizens** must be employed each month. - Where the foreign partner’s capital share is **USD 100,000 or more**, criteria C/1.1.a and C/1.1.b are not applied. - If a foreign partner-manager of a limited şirket or a foreign partner board member of an A.Ş. will actually work, the work-permit rules apply. - A non-resident A.Ş. board member and a partner who is not a manager in other company types fall under separate CSGB exemption categories. Sectoral exceptions and exemptions may apply; the same criteria are not used for everyone. ### Types of work permit - **Fixed-term work permit:** The first permit is as a rule for at most one year. - **Indefinite permit:** It depends on the lawful stay/work conditions in Law No. 6735 and CSGB guidance; it is not an automatic right. - **Independent permit:** It is for working on one’s own account and must not be confused with a partner’s fixed-term permit. ### How to apply - **In-country application:** Those who meet CSGB’s current residence condition. The old “6+ months’ residence” generalisation is not enough on its own; the current CSGB FAQ governs. - **Abroad application:** Those outside Turkey apply through the relevant Turkish mission. Timing depends on the file. Where an operating licence is required, the link between the work permit and the licence is reviewed separately. In the foreign company/workplace process, a permit is required after formation is complete and before work starts in Turkey (CSGB DGIL). A work permit may also give rise to a residence right under Law No. 6735; a residence permit does not replace a work permit. ## Tax and filing duties Companies whose **legal or business centre** is in Turkey are full taxpayers. Full-taxpayer companies are taxed on their worldwide income, in Turkey and abroad. Foreign-source exemptions, credit for tax paid abroad and double tax treaties (DTA) apply separately. Do not confuse a foreign-owned Turkish company formed in Turkey with a Turkish branch of a foreign company. ### Main taxes (2026) **Corporate income tax:** The general 2026 rate is **25%**. Export, manufacturing and finance may have different rates or reliefs. **Domestic minimum CIT:** Calculated CIT may not be less than 10% of corporate earnings before deductions and exemptions. Newly started institutions have a three-accounting-period exception; those formed by merger, transfer, type change or demerger are outside that exception. **VAT rates:** - Standard rate: 20% - Reduced rate: 10% - Reduced rate: 1% **Withholding:** It depends on the type of payment. The general domestic dividend withholding rate is 15% (Income Tax Law Art. 94 and Presidential Decree No. 9286, from 22.12.2024). A DTA rate is not applied automatically. A DTA requires a certificate of residence, beneficial ownership, the shareholding ratio and the relevant article. Services, interest, royalties and dividends fall under separate treaty articles. ### Double tax treaties Turkey has DTAs with many countries. The treaty rate, the domestic rate and the documentary conditions are read together. Firm country-by-country dividend rates are not listed here without the treaty text and its conditions. - Dividend, interest, royalty and service withholding are separate articles. - A residence certificate and beneficial-owner status are required. - The shareholding ratio and holding period may vary by treaty. - If there is no treaty or a condition is not met, the domestic rate applies. **Country-specific rate lists** - This article does not list a firm dividend rate for Germany, the United Kingdom, the Netherlands or France. - The current official treaty text, any protocol and domestic law must be read together. - Credit for tax paid abroad follows the Corporate Tax Law. - A branch (limited-taxpayer permanent establishment) and a full-taxpayer company formed in Turkey are different regimes. KVKK compliance and VERBİS registration are different. E-TUYS foreign-capital filings and activity-specific licences are tracked separately. ## Illustrative scenarios (variable; not a fixed price or timetable) ### Scenario 1: E-commerce (Germany → Turkey) **Profile:** German citizen selling in Turkey via marketplaces **Chosen structure:** Limited şirket, 50.000 TL capital **Cost framing:** 50.000 TL capital plus variable registry, legalisation and service expenses | **Timing:** Registration, legalisation, tax inspection and bank KYC are separate timelines ### Scenario 2: Construction (Saudi Arabia → Turkey) **Profile:** Saudi company, contracting projects **Chosen structure:** Anonim şirket, 250.000 TL share capital (500.000 TL opening in the registered-capital system) **Cost framing:** Capital plus the pre-registration 25% payment (not a fee) plus variable expenses | **Timing:** Licensed construction activity may add permit time ### Scenario 3: Software (France + Turkey partnership) **Profile:** French and Turkish partners, software development **Chosen structure:** Limited şirket, 50% French + 50% Turkish **Cost framing:** 50.000 TL capital plus variable expenses; the work permit is a separate file | **Timing:** Depends on partnership and power-of-attorney documents ## Seven frequent mistakes in foreign company formation **1. Choosing the company type only because it looks cheaper** Wrong: “A limited şirket is always the cheapest.” | Better: consider an anonim şirket if investor entry is planned. **2. Ignoring tax treaties** Wrong: distributing profits without checking the treaty. | Better: a DTA rate is not automatic; residence, beneficial owner and the article must be met. **3. Underestimating the bank process** Wrong: “I will go to the bank after the company is formed.” | Better: plan the bank file before incorporation is finished. **4. Assuming the home-country system is the same as Turkey’s** Wrong: “This is how I did it at home.” | Better: learn Turkey’s own accounting and registry rules. **5. Treating accounting as mere bookkeeping** Wrong: “The accountant only records invoices.” | Better: a CPA frames tax filings; that is not a packaged tax-planning promise. **6. Ignoring the work permit** Wrong: partnership grants a permit / six months of work without a permit. | Better: obtain a work permit before starting work in Turkey. **7. Underestimating first-year costs** Wrong: “Formation cost alone is enough.” | Better: budget first-year filings, banking and any licences separately. Warning: formation, tax, banking and work-permit files are separate; there is no single package price or timetable. ## Frequently asked questions ### Can a foreign national form a company in Turkey? Yes. Under Law No. 4875, foreign investors generally receive equal treatment with Turkish investors. Pre-authorised sectors are exceptions. ### Is a Turkish partner required? No. A Turkish partner is not mandatory; the entire capital may be foreign-owned. ### Can a company be formed without a residence permit? A residence permit is not required for incorporation. Living or working in Turkey is a separate permit issue. ### Does being a company partner grant a work permit? No. Share ownership alone does not automatically grant a work permit. ### What are the work-permit conditions for a foreign partner? In the general criteria the workplace paid-in capital is 500.000 TL, the foreign partner’s capital is 500.000 TL, the share is at least 20%, and from the seventh month of the first permit at least five Turkish citizens must be employed each month. Those two criterion groups are not applied where the capital share is USD 100,000 or more. Sectoral exceptions are reserved. ### Can incorporation be completed without travelling to Turkey? It may be possible with a duly issued power of attorney. The registry, notary or bank may still require an in-person step. The bank account is separate from incorporation. ### What is the minimum capital for a limited şirket and an anonim şirket? On a new formation: 50.000 TL for a limited şirket, 250.000 TL share capital for an A.Ş., and 500.000 TL opening capital for a non-public A.Ş. on the registered-capital system. ### Is opening a bank account guaranteed? No. The bank decides under its own KYC/AML policy. ### Which taxes does a foreign-owned company pay? A full-taxpayer company is subject to corporate tax on its worldwide income. The general 2026 CIT rate is 25%. VAT, withholding and stamp tax arise from the type of transaction. ### Is an apostille mandatory in every country? No. Hague Apostille Convention countries, countries that need consular legalisation, and bilateral exemptions are different paths. ## Conclusion Foreigners may form a company in Turkey; a Turkish partner is not required. The real task is not to mix incorporation, capital, tax, bank KYC and the work-permit file. This article is general information. Documents change with the activity, the ownership structure and the country. Read the current official text and seek a need-specific preliminary review before acting. **Contact and preliminary review** - A certified-public-accountant preliminary review of foreign-owned company formation. - Communication in English is possible. - Guidance on documents, legalisation and registry steps within the CPA’s professional limits. - Legal representation and litigation are not offered here. - A work-permit application is filed with the official authority; this article explains the framework and does not guarantee a permit. - There is no promise of attending bank meetings or a first-year tax-planning package. - No numerical years-of-experience claim is used; it has not been verified in this repository. ### Contact us for a need-specific preliminary review [Contact](https://www.ozcankutlu.com/en/contact) ### Legal Disclaimer The information in this article is for general informational purposes only. For your specific situation, please contact us or another expert. ## Related articles - [Company Formation in Turkey: 2026 Guide](https://www.ozcankutlu.com/en/blog/company-formation-guide-in-turkey-2026) - [Company Types in Turkey: Sole Proprietorship, LLC or JSC (2026)](https://www.ozcankutlu.com/en/blog/fundamental-differences-between-company-types) - [Corporate Taxes in Turkey (2026)](https://www.ozcankutlu.com/en/blog/corporate-taxes-in-turkey) ## Official sources This article is based on the primary sources below. Rules may change; check the current text before acting. - [Frequently asked questions on companies](https://ticaret.gov.tr/ic-ticaret/sikca-sorulan-sorular/sirketler) — T.C. Ticaret Bakanlığı · Official source in Turkish - [Central Registry System (MERSİS)](https://mersis.ticaret.gov.tr/) — T.C. Ticaret Bakanlığı · Official source in Turkish - [Electronic commercial books for companies formed after 1 January 2026](https://ticaret.gov.tr/haberler/1-ocak-2026-tarihinden-sonra-kurulacak-sirketlerde-elektronik-ticari-defter-sistemi-zorunlu-olacak) — T.C. Ticaret Bakanlığı · Official source in Turkish - [Electronic Commercial Books System (ETDS)](https://etds.ticaret.gov.tr/) — T.C. Ticaret Bakanlığı · Official source in Turkish - [Establishing a business](https://www.invest.gov.tr/tr/investmentguide/sayfalar/establishing-a-business.aspx) — T.C. Cumhurbaşkanlığı Yatırım Ofisi · Official source in Turkish - [Law No. 4875 on Foreign Direct Investment](https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=4875&MevzuatTur=1&MevzuatTertip=5) — Mevzuat Bilgi Sistemi · Official source in Turkish - [Turkish Commercial Code No. 6102](https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=6102&MevzuatTur=1&MevzuatTertip=5) — Mevzuat Bilgi Sistemi · Official source in Turkish - [Frequently asked questions on the trade registry](https://ticaret.gov.tr/ic-ticaret/sikca-sorulan-sorular/ticaret-sicili) — T.C. Ticaret Bakanlığı · Official source in Turkish - [Trade Registry Regulation](https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=20113782&MevzuatTur=7&MevzuatTertip=5) — Mevzuat Bilgi Sistemi · Official source in Turkish - [Work-permit evaluation criteria](https://www.csgb.gov.tr/uigm/calisma-izni/calisma-izni-degerlendirme-kriterleri/) — T.C. Çalışma ve Sosyal Güvenlik Bakanlığı · Official source in Turkish - [Work-permit frequently asked questions](https://www.csgb.gov.tr/sikca-sorulan-sorular/uluslararasi-%C4%B1sgucu-genel-mudurlugu/calisma-%C4%B1zni/) — T.C. Çalışma ve Sosyal Güvenlik Bakanlığı · Official source in Turkish - [Conditions and process for foreigners opening a company or workplace in Turkey](https://www.csgb.gov.tr/uigm/genel-bilgi/yabancilarin-turkiye-de-sirket-%C4%B1syeri-acma-sartlari-ve-sureci/) — T.C. Çalışma ve Sosyal Güvenlik Bakanlığı · Official source in Turkish - [Corporate Tax Law No. 5520](https://www.gib.gov.tr/mevzuat/kanun/435) — Gelir İdaresi Başkanlığı · Official source in Turkish - [2026 Domestic Minimum Corporate Tax Guide](https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU%2FUNIVERSAL%2F2026%2F2026_YurtIci_Asgari_KurumlarVergisiRehberi.pdf) — Gelir İdaresi Başkanlığı · Official source in Turkish - [e-Arşiv invoice](https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv%2Fyardim-kaynaklar%2Finfografikler%2Fpdfs%2Fe_arsiv_fatura.pdf) — Gelir İdaresi Başkanlığı · Official source in Turkish - [2026 stamp-tax amounts on tax returns](https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv%2Fyardim-kaynaklar%2Fyararli-bilgiler%2Fvergi-beyannamelerinde-uygulanan-damga-vergisi-tutarlari.pdf) — Gelir İdaresi Başkanlığı · Official source in Turkish - [Data Controllers Registry Information System (VERBİS)](https://verbis.kvkk.gov.tr/) — Kişisel Verileri Koruma Kurumu · Official source in Turkish - [Electronic Incentive and Foreign Capital Information System (E-TUYS)](https://etuys.sanayi.gov.tr/) — T.C. Sanayi ve Teknoloji Bakanlığı · Official source in Turkish Sources last checked: August 29, 2026 --- Interactive/visual HTML version of this content: https://www.ozcankutlu.com/en/blog/company-formation-guide-for-foreigners-in-turkey