Doing Business in Turkey (2025): Key Government Websites and Practical Guide for Foreign Companies

This practical guide compiles the primary Turkish government and departmental websites that foreign companies need when setting up and operating in Turkey in 2025. It summarizes the core policy points on company registration, tax filing, labor law, and visa/work-permit procedures, and provides step-by-step operational actions and practical precautions . Case examples illustrate common paths and pitfalls.

Official portals and agencies (quick reference table)

Overview of legal and tax framework (core points)

Foreign entities may operate through a locally incorporated company (e.g., Limited - Ltd. Şti., Joint Stock - A.Ş.), a branch, or a representative office. Representative offices cannot perform commercial transactions. Registration occurs through MERSİS and local Trade Registry offices. Major compliance areas are corporate tax, VAT, payroll taxes, and social security contributions. Employment relations are governed principally by Labor Law No. 4857 and social insurance by Law No. 5510. Work permits are required for foreign nationals employed locally; residence permits are issued by DGMM.

Step-by-step operations for a foreign company

1. Pre-check and local advice: Verify business activity restrictions, choose entity type, and check incentive eligibility at the Investment Office. Engage a local lawyer and accountant early.
2. Name reservation and MERSİS registration: Reserve a trade name, prepare articles of association, and submit via MERSİS. Notarized signatures are typically required.
3. Share capital and bank account: Open a corporate bank account and deposit required capital as mandated for the chosen entity type. Some industries have minimum capital rules.
4. Trade Registry entry: File incorporation documents with the local Trade Registry; receive registration number and Tax ID.
5. Tax registration and e-services: Register with GİB for tax number, VAT, and e-invoice/e-ledger obligations where applicable. Determine reporting cycles (monthly VAT, annual corporate tax return).
6. Payroll and social security: Register as an employer with SGK and enroll employees within legal timeframes. Set up withholding (income tax), employer and employee social security contributions, and comply with pay slip and declaration filings.
7. Work permits and residence: Apply for a work permit through the Ministry of Labor portal (employer usually initiates). After permit approval, the foreign national applies for a residence permit via DGMM.
8. Ongoing compliance: Maintain accounting records in Turkish, meet statutory audit thresholds if applicable, file annual financial statements, and comply with labor, tax and customs reporting.

Practical checklist and timelines

Notes (Practical precautions)

• Language and notarization: Official filings and employment records are often required in Turkish; certified translations and notarized signatures are standard.
• Permanent establishment risk: Delivering services locally or having a fixed place of business may create tax residency and permanent establishment exposure—review transfer pricing and PE risks with advisors.
• Electronic compliance: e-Invoice (e-Fatura), e-Archive, e-Ledger and other e-services may become mandatory when thresholds are exceeded—check GİB guidance.
• Labor compliance: Turkish courts and labor inspectors often rule in favor of employees; maintain clear written contracts, proper termination procedures, and documentation of working hours and leave.
• Deadlines and penalties: Late registrations and filings attract administrative fines. Register employees with SGK promptly to avoid backdated liabilities.
• Sector licenses: Certain sectors (finance, pharmaceuticals, food, energy) require additional licenses and inspections—confirm sector-specific regulators.

Real-world examples

Case 1: German SaaS company (Ltd. in Turkey)

A Berlin-based software vendor formed a Turkish Ltd. Şti. to provide local support and comply with procurement rules for Turkish public clients. Key steps: MERSİS registration, local bank account, VAT registration, hiring two Turkish-speaking support staff and SGK enrollment. The company benefited from e-invoicing integration and avoided PE risk by ensuring most development remained outside Turkey.

Case 2: US manufacturer (branch + customs)

A US manufacturer opened a branch office to manage a Turkish assembly plant. They registered with customs for import of components, applied for investment incentives via the Investment Office, and completed mandatory environmental and labor permits. Close coordination with a customs broker prevented delays at ports.

Where to get personalised help

For payroll, immigration and local HR administration, consider a local professional employer organisation. SailGlobal provides tailored outbound HR and payroll services for companies expanding into Turkey and nearby markets.

Final recommendations

• Start with a pre-entry compliance review (legal, tax, labor, immigration).
• Use official portals listed above for the latest rules—Turkish policy and rates change, so confirm current thresholds and rates before actions.
• Engage local counsel and an accountant familiar with cross-border operations and e-government systems to reduce setup time and limit regulatory risk.

By following these steps and using the official websites listed, foreign companies can streamline their entry into Turkey while managing tax, labor and immigration obligations effectively.