Şahıs şirketiTürkiye
What it takes to form, own and run a sole trader in Türkiye, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Bir ticari işletmeyi, kısmen de olsa, kendi adına işleten kişiye tacir denir.
The registry’s and the law’s own pages do not mention it.
Quote
193 sayılı Gelir Vergisi Kanununa göre, gerçek kişilerin gelirleri gelir vergisine tabidir.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Şahıs şirketi.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
Quote
Bir ticari işletmeyi, kısmen de olsa, kendi adına işleten kişiye tacir denir.
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Şahıs şirketi.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Şahıs şirketi are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Şahıs şirketi.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 15–40%+1 regime
A sole merchant is taxed as an individual: commercial income goes into the progressive income-tax tariff (Income Tax Law Art. 103; 2026 tariff by the Revenue Administration).
Quote
193 sayılı Gelir Vergisi Kanununa göre, gerçek kişilerin gelirleri gelir vergisine tabidir.
Special regimes that may apply
- 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 Şahıs şirketi.
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.
Quote
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
Quote
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
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Şahıs şirketi
- ISO 20275 code
- W8V9Secondary GLEIF, Entity Legal Forms code list