TR · N 41°01′ · E 28°58′
Türkiye
Türkiye suits trading, sourcing and service operations aimed at its domestic market, Europe, the Middle East and Central Asia. Foreign investors generally receive equal treatment and may form a wholly owned LLC; offshore corporate documents normally need legalisation or apostille and Turkish translation.
A trade gateway to Eurasia and the Middle East.
Limited liability company (Limited Şirket / Ltd. Şti.)
Talk to an advisorKey points on one page.
- Tax
- Corporate income tax 25%; non-resident dividend WHT generally 15%; large groups face 15% global minimum tax
- Shareholders and directors
- Min. 1 shareholder and 1 manager; at least 1 shareholder needs representation authority; no local residence requirement
- Share capital
- Min. TRY 50,000 subscribed capital; may be fully paid within 24 months after incorporation
- Local requirements
- A Türkiye registered office; foreign persons obtain potential tax numbers; foreign documents need legalisation and Turkish translation
- Annual maintenance
- Maintain statutory books and file CIT, VAT and WHT returns; independent audit applies when thresholds are met
- Incorporation timeline
- Approx. 1–2 weeks once documents are ready; the registry step may complete the same day
- Public disclosure
- Articles and registry changes are published in the Trade Registry Gazette; UBO data filed with the tax authority is not public
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (7)›
- 01Invest in Türkiye — Establishing a Business
- 02PwC Worldwide Tax Summaries — Turkey: Taxes on corporate income
- 03PwC Worldwide Tax Summaries — Turkey: Withholding taxes
- 04PwC Worldwide Tax Summaries — Turkey: Tax administration
- 05Turkish Trade Registry Gazette — Main Page
- 06Norton Rose Fulbright — Doing Business in Türkiye: Corporate environment
- 07Paksoy — Independent audit thresholds have been raised
02 · Advantages
Why Türkiye
- 01Foreign investors can generally hold 100% and receive equal treatment
- 02Eligible Mainland China tax residents may apply 10% treaty WHT on dividends
- 03MERSİS filing and Trade Registry processes are centralised
03 · Requirements
Formation requirements
- Company name: Include “Limited Şirket” or its permitted abbreviation
- Registered office: A Türkiye address able to receive official notices
- Foreign documents: Legalisation or apostille as applicable, Turkish translation and notarisation
04 · Compliance
Annual compliance
- Prepare annual financial statements and hold the ordinary shareholders’ meeting
- Submit CIT, VAT and payroll-related tax filings when due
- Keep UBO information current in tax filings and assess independent-audit triggers
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
Consult · 预约顾问
Incorporate a
Türkiye company.
Share your use case and shareholding. An advisor will confirm feasibility and provide an itemized quote.
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An advisor will contact you within 2 business hours. For urgent matters, call us at 400-860-5600。