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Foreign individuals or legal entities can directly establish a company in Türkiye. The established company is subject to the same legal regime as companies founded by Turkish citizens. However, responsibilities and obligations may vary depending on the type of company.

1. Responsibilities by Company Type

Joint Stock Company (A.Ş.)

• Shareholders are only liable up to their committed capital.
• Board members may be personally liable for unpaid public debts such as taxes and social security premiums.

Limited Liability Company (Ltd. Şti.)

• Shareholders’ liability is limited ...

Introduction
In today’s globalized economy, companies aim to expand and grow by investing beyond their national borders. Turkey, with its strategic location connecting Europe and Asia, its young and dynamic population, and its developing industrial infrastructure, has become an attractive destination for foreign investors. One of the most common methods for foreign capital companies to operate in Turkey is by opening a branch. However, when making this decision, it is essential to consider not only the advantages but also the ...

In Turkey, foreign-invested companies are generally subject to the same tax regime as domestic companies. In other words, when a company with foreign shareholders is established, its tax obligations are not different from those of a Turkish-owned company. However, due to certain special regulations and investment incentives, there may be indirect tax advantages. These can be summarized under the following main points:

1. General Tax Regime

• Corporate Tax Rate: As of 2025, the corporate income tax rate in Turkey is 25%. ...