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Transfer pricing is one of the most important tax compliance areas for foreign-owned companies operating in Turkey. Transactions between related parties must be conducted under market conditions, and pricing must reflect the same conditions that would apply between independent parties. Turkey’s transfer pricing regulations are governed by the Corporate Tax…

Companies operating in Turkey can employ foreign nationals if certain legal and regulatory conditions are met. However, the process involves several important elements including work permits, social security obligations, tax regulations, and minimum capital requirements. For both local and foreign-owned companies, understanding these requirements is essential to avoid legal risks…

For foreign-owned companies operating in Turkey, one of the most important financial considerations is how profits generated in Turkey can be transferred to the parent company or foreign shareholders. As of 2026, transferring company profits abroad is legally possible in Turkey. However, the process must be evaluated within the framework…

In recent years, Turkey has become a regional hub for technology start-ups. With its young population, rapidly growing fintech and gaming ecosystem, strong software talent, and attractive investment incentives, Turkey offers significant opportunities for entrepreneurs and investors looking to launch technology ventures. As of 2026, establishing a tech-focused start-up in…

Value Added Tax (VAT) is one of the most important indirect taxes for companies operating in Turkey. For foreign companies providing goods or services within Turkey, understanding VAT obligations is essential to ensure compliance and avoid potential penalties. As of 2026, Turkey’s VAT system is based on electronic declarations and…

For foreign companies planning to operate in Turkey, one of the most important decisions is whether to open a branch of the existing foreign company or establish a separate legal entity in Turkey. This decision directly affects taxation, legal responsibility, operational flexibility, and long-term investment strategy. As of 2026, both…

Corporate tax is one of the most critical elements of financial management for companies operating in Turkey. As of 2026, the corporate tax system in Turkey is structured and regulated within a clear framework. However, quarterly advance tax requirements, detailed filing obligations, and potential penalties make proper tax management essential…

The 80% income deduction for service exports, introduced in recent years, significantly reduced the effective corporate tax rate for many companies operating in Turkey. Businesses in sectors such as software development, engineering, and digital services particularly benefited from this incentive. However, as of 2025, the landscape has changed. The introduction…

Turkey continues to be an attractive investment destination for foreign investors thanks to its strategic location, growing economy, and competitive tax system. As of 2026, the company formation process in Turkey is fast, transparent, and structured within a clear legal framework. This guide explains company types, capital requirements, taxation, and…

If you provide services such as software development, data analysis, artificial intelligence solutions, engineering, or design to clients abroad from Turkey, understanding how your income is taxed is critically important. Under Article 89 of the Turkish Income Tax Law, certain service exports allow taxpayers to deduct 80% of their earnings…