Company Formation in Turkey for Non-Residents
Turkey offers limited liability companies (limited şirket, Ltd. Şti.) and joint-stock companies (anonim şirket, A.Ş.) under the Turkish Commercial Code. Companies are registered with the Trade Registry through MERSİS. Foreign investment is generally permitted under the Foreign Direct Investment Law, subject to sector rules.
We support non-resident founders at every stage: company registration, the registered office address, accounting and tax reporting, employment and payroll, and corporate bank account opening.
At a Glance
Jurisdiction
Most Common Legal Entity
Minimum Share Capital
Ideal For
Estimated Incorporation Time
Corporate Income Tax
VAT
Registered Office
Why Entrepreneurs Choose Turkey
Turkey provides limited and joint-stock company forms under a codified commercial law.
Key advantages include:
- Ltd. Şti. and A.Ş. forms under the Turkish Commercial Code;
- Registration through MERSİS and the Trade Registry;
- Foreign ownership generally permitted under the Foreign Direct Investment Law;
- A large domestic market and regional hub position;
- Clear statutory minimum capital amounts.
Company Registration in Turkey
Turkish companies are formed under the Turkish Commercial Code and entered in the Trade Registry.
- Founders prepare articles of association and complete MERSİS formalities;
- Minimum capital is TRY 50,000 (Ltd. Şti.) or TRY 250,000 (A.Ş.);
- Capital must be deposited as required before registration;
- The company is registered with the competent Trade Registry;
- A Turkish registered office address is required;
- Foreign investors file the required FDI notifications where applicable.
Company Forms in Turkey
Limited Liability Company (Ltd. Şti.)
The limited şirket is the usual SME form. Minimum capital is TRY 50,000. Liability of shareholders is generally limited to their capital contributions.
Joint-Stock Company (A.Ş.)
The anonim şirket requires minimum capital of TRY 250,000 and suits larger capital structures and certain regulated activities.
Registered Office Address
Every Turkish company must have a registered office in Turkey recorded with the Trade Registry.
We help arrange a registered office address and the documents needed for MERSİS filing and bank onboarding.
Taxation Overview
Corporate Income Tax
According to PwC Worldwide Tax Summaries (Turkey, last reviewed 13 February 2026), the corporate income tax rate is 25%. Compiled by Lexbit from PwC.
Value-Added Tax
The standard VAT rate is 20% (PwC).
Withholding Tax
Domestic dividend withholding tax is generally 15% before treaty relief (PwC).
Payroll Taxes
Employers withhold income tax and social-security contributions under Turkish payroll rules. Confirm exact rates with a payroll adviser.
Accounting and Tax Reporting
Turkish companies must keep accounting records and file corporate tax and VAT returns under Turkish tax law.
Our accounting team supports bookkeeping, tax filings and ongoing compliance.
Employment and Payroll
Turkish companies can hire staff locally. Employers register employees with social security and run payroll with the required withholdings.
We support employment contracts, registrations and monthly payroll.
Turkey is particularly well suited for:
Key Advantages
- Ltd. Şti. and A.Ş. under the Turkish Commercial Code
- MERSİS and Trade Registry registration
- Foreign ownership generally permitted
- Statutory minimum capital amounts
- Standard CIT rate of 25% (PwC, reviewed 13 February 2026)
Important Considerations
- Trade Registry and MERSİS formalities
- minimum capital of TRY 50,000 (Ltd.) or TRY 250,000 (A.Ş.)
- accounting and tax filing obligations
- sector licences where the activity is regulated
- banks’ KYC requirements for corporate accounts
The Incorporation Process
01
Initial Consultation
02
Assessment of Your Business Model
03
Selection of the Appropriate Corporate Structure
04
Preparation of Incorporation Documents
05
Company Registration
06
Issuance of Corporate Documents
After registration, we can assist with tax registration, opening a corporate bank account, accounting, payroll and ongoing corporate support.
Required Documents
Depending on the nature of the project, the following documents may be required:
- Identification documents for shareholders and managers;
- Proof of residential address;
- Information about the intended business activities;
- Details of founders and beneficial owners;
- Documents confirming the right to use the registered office;
- Any additional documentation required by the Trade Registry or FDI filings.
Frequently Asked Questions
Yes. Foreign investment is generally permitted under the Foreign Direct Investment Law, subject to identification rules and any sector restrictions.
Yes. A registered office in Turkey is required for Trade Registry registration.
TRY 50,000 for a limited company (Ltd. Şti.) and TRY 250,000 for a joint-stock company (A.Ş.), per Turkish Trade Registry / TCC guidance.
After incorporation we prepare the KYC pack and introduce suitable banks or payment providers.
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Start with a Consultation
Our team will assess your business needs, advise on the most suitable corporate structure, prepare the required documentation and coordinate registration, the registered office, accounting, payroll and banking.
Schedule a consultation today and take the first step towards establishing your company in Turkey.