Category

Turkish Company Compliance

Guides on the ongoing legal and tax obligations of Turkish companies — what you must do after incorporation to stay in good standing with the Trade Registry, Tax Office, and Social Security Institution.

All Company Types Incorporation Foreign Investment Compliance

About this category

Incorporation is the beginning, not the end. Turkish companies — both Ltd. Şti. and A.Ş. — carry recurring legal and tax obligations from the moment they are registered. These include corporate income tax filings, VAT returns, SGK employer registrations, annual general assemblies, statutory book maintenance, and Trade Registry update requirements under TTK Art. 33.

Articles in this category break down each obligation in plain English — who it applies to, when it is due, and what happens if it's missed.

Annual Compliance Overview

Tax & Financial Obligations

  • Corporate income tax return — annual (25% standard rate)
  • VAT (KDV) declarations — monthly or quarterly
  • Withholding tax (stopaj) — monthly
  • Annual financial statements (TFRS or simplified standards)
  • Independent audit (A.Ş. above threshold / publicly held)

Corporate Governance

  • Annual general assembly (olağan genel kurul) — within 3 months of year end
  • Approval of financial statements and profit distribution
  • Statutory books: share ledger, board minutes, general assembly minutes
  • Trade Registry filings for any changes within 15 days (TTK Art. 33)

Employment & Social Security

  • SGK employer registration before first hire
  • Monthly SGK premium declarations
  • İŞKUR (Turkish Employment Agency) notifications for certain hires
  • Payroll tax (gelir vergisi stopajı) — monthly withholding

Trade Registry Updates

  • Manager / director changes — file within 15 days
  • Shareholder changes — notarized transfer + Trade Registry update
  • Registered address changes — update with Trade Registry
  • Capital increases or reductions — general assembly resolution + registry filing
Blog Articles — Coming Soon
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Detailed compliance guides on the way

We're writing step-by-step guides on each obligation. Contact us if you have a specific compliance question now.