Private limited company
Limited şirket Ltd. Şti.Türkiye
What it takes to form, own and run a private limited company in Türkiye, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Owners' liability
Limited to what the owners put in
Officialmevzuat.gov.trRead 10 Oct 2026
Quote
Ortaklar, şirket borçlarından sorumlu olmayıp, sadece taahhüt ettikleri esas sermaye paylarını ödemekle
Owners
At least 1 · at most 50 · a company may be one
Officialmevzuat.gov.trRead 10 Oct 2026
Quote
Limited şirket, bir veya daha çok gerçek veya tüzel kişi tarafından bir ticaret unvanı altında kurulur
Directors
At least 1 · none need live there · a company may be one
Officialmevzuat.gov.trRead 10 Oct 2026
Quote
Şirketin sözleşmesi ile yönetimi ve temsili, müdür sıfatını taşıyan bir veya birden fazla ortağa veya tüm ortaklara ya da üçüncü kişilere verilebilir.
Minimum capital
TRY 50,000 (about €897)
Officialicticaret.ticaret.gov.trRead 10 Oct 2026
Quote
Anonim şirketlerde 50.000 Türk Lirasından 250.000 Türk Lirasına,
Formation fee
Free
Tax on profit
Flat · 25%5 special regimes may apply
Officialmevzuat.gov.trRead 10 Oct 2026
Quote
Kurumlar vergisi, kurum kazancı üzerinden %25 oranında alınır.
Notary needed: NoResident director needed: NoFormed without visiting: YesFormed online: Yes
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- The whole cash capital may be paid within 24 months after registration (Ministry of Trade guide).
Quote
şirketin tescilinden sonraki 24 ay
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · a company may be one
Quote
Şirketin sözleşmesi ile yönetimi ve temsili, müdür sıfatını taşıyan bir veya birden fazla ortağa veya tüm ortaklara ya da üçüncü kişilere verilebilir.
- Shareholders
- At least 1 · at most 50 · a company may be one
Quote
Limited şirket, bir veya daha çok gerçek veya tüzel kişi tarafından bir ticaret unvanı altında kurulur
- Members
- At least 1 · at most 50 · one person may form it alone
Quote
bir veya daha çok gerçek veya tüzel kişi tarafından bir ticaret unvanı altında kurulur
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not required
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en az ikisinde eşik değerleri sağlayan sermaye şirketleri bağımsız denetime tabidir.
- Audit
- Independent audit applies only to capital companies in listed activities or meeting at least two of three thresholds (total assets, net sales, employees) in two consecutive periods (Presidential Decision 6434, as amended); a company below them is not audited.
Quote
en az ikisinde eşik değerleri sağlayan sermaye şirketleri bağımsız denetime tabidir.
Important dates
When each obligation falls due, as the authority states it.
- Ordinary general meeting of partners
- 3 months after the end of the accounting period
TTK Art. 617(1); the statute sets the window only.
What is public
- Directors
- Public
Quote
Herkes ticaret sicilinin içeriğini ve müdürlükte saklanan tüm senet ve belgeleri inceleyebileceği gibi giderini ödeyerek bunların onaylı suretlerini de alabilir.
- Shareholders
- Public
Quote
Herkes ticaret sicilinin içeriğini ve müdürlükte saklanan tüm senet ve belgeleri inceleyebileceği gibi giderini ödeyerek bunların onaylı suretlerini de alabilir.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 25%+5 regimes
Corporate tax at 25% of corporate earnings (KVK Art. 32).
Quote
Kurumlar vergisi, kurum kazancı üzerinden %25 oranında alınır.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- İştirak kazançları istisnası holding · 100% exempt
Corporations deriving income from participation in the capital of another fully liable (tam mükellef) corporation, from founder or usufruct certificates giving a share in such a corporation's profit, and from Turkish venture capital investment funds and trusts 5520 sayılı Kurumlar Vergisi Kanunu, madde 5, fıkra 1, bent (a) - Sınai mülkiyet haklarında istisna ip box · 50% exempt
Corporations deriving income from inventions arising out of R&D, innovation or software activity carried out in Türkiye and protected by a patent or utility model certificate 5520 sayılı Kurumlar Vergisi Kanunu, madde 5/B (Ek: 6/2/2014-6518/82 md.) - Yurt dışı mal alım satımı ve aracılık kazançları istisnası other · 95% exempt
Corporations earning income from goods purchased abroad and sold abroad without entering Türkiye, or from intermediating such transactions; at the enhanced rate, those holding a participant certificate in the Istanbul Finance Centre Region under Law 7412, or in Presidentially approved industry zones under Law 4737 5520 sayılı Kurumlar Vergisi Kanunu, madde 5, fıkra 1, bent (i) (Ek: 16/11/2022-7421/20 md.; Değişik: 21/5/2026-7582/7 md.) - Nitelikli hizmet merkezi kazançları istisnası other · 95% exempt
Corporations operating as a qualified service centre (nitelikli hizmet merkezi) under Law 4875, on income earned from abroad exclusively within that activity 5520 sayılı Kurumlar Vergisi Kanunu, madde 5, fıkra 1, bent (j) (Ek: 21/5/2026-7582/7 md.) - Serbest bölgelerde kazanç ve ücret istisnası free zone · 100% exempt
Taxpayers licensed to operate in a Turkish free zone, on income from activities carried on there; and, under ek madde 4, zone operators on income from operating the zone 3218 sayılı Serbest Bölgeler Kanunu, geçici madde 3 (Ek: 29/1/2004–5084/9 md.) ve ek madde 4 (Ek: 4/11/2021-7341/7 md.)
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Türkiye
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Ltd. Şti..
Every business in Türkiye
VAT
- Standard rate
- 20%
The general rate rose from 18% to 20% on 10 July 2023; the 8% rate on the Annex II list rose to 10% on the same date.
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a) Ekli listelerde yer alanlar hariç olmak üzere, vergiye tabi işlemler için, (7346 sayılı Cumhurbaşkanı Kararı ile değişen ibare. Yürürlük: 10/07/2023) % 20
- Other rates
- 10% Goods and services in Annex II to the VAT rates decision
- 1% Goods and services in Annex I to the VAT rates decision
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b) Ekli (I) sayılı listede yer alan teslim ve hizmetler için, % 1
- Registration threshold
- Not in our records
- A foreign company
- See the note
The Revenue Administration's website is drawn by script and gave no readable text; the rates decision and general application communiqué read state no rule for a business established abroad, so the non-resident answers are left unrecorded.
- Tax authority
- Gelir İdaresi Başkanlığı (Revenue Administration)
Payment and banking services
1 service names Türkiye on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Limited şirket (Ltd. Şti.)
- ISO 20275 code
- R5UTSecondary GLEIF, Entity Legal Forms code list