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Turkey Accounting, Tax and Company Formation Blog

Insights from Celikel CPA on accounting, corporate tax, payroll, company formation, and regulatory compliance in Turkey for foreign businesses.

BlogUpdated: Oct 29, 2026

Recent articles

Up-to-date guides on Turkish tax law, company formation, payroll, banking, and compliance, written for foreign investors and finance teams.

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Celikel CPA article cover: "Liquidation" under the label Corporate changes
Closing a Company

How to Close a Company in Turkey: LLC Liquidation Guide

How to close a Turkish LLC by voluntary liquidation: the resolution, liquidator, creditor calls, tax returns and deregistration, with foreign-owner notes.

Celikel CPA article cover: "Beneficial owners" under the label Corporate compliance
UBO Declaration

UBO Declaration in Turkey for Foreign-Owned Companies

How a foreign-owned Turkish company identifies its beneficial owners under Communiqué No. 529, files them with GİB, reports changes and keeps the file.

Celikel CPA article cover: "Banking" under the label Company formation
Non-Resident Bank Account

Turkish Bank Account for a Non-Resident Foreign Company

How a foreign company without a Turkish entity applies for a Turkish bank account: the legal basis, KYC and beneficial-owner file, documents and limits.

Celikel CPA article cover: "Management" under the label Company formation
Foreign Manager

Foreign Manager of a Turkish LLC: Appointment and Permits

How a Turkish LLC appoints a foreign manager: the shareholder-manager rule, registry and signature documents, and where work-permit rules begin.

Celikel CPA article cover: "Software" under the label Company formation
Software Export

Software Company Formation in Turkey: Tax and Setup Guide

Set up a software or SaaS company in Turkey as a foreigner: the 100% service-export deduction, minimum corporate tax, VAT export test and Technopark.

Celikel CPA article cover: "E-commerce" under the label Company formation
E-Commerce

E-Commerce Company Formation in Turkey for Foreign Founders

Plan a Turkish e-commerce company as a foreign founder: sales model, ETBİS, e-Archive and e-Invoice, the 1% marketplace withholding and micro-exports.

Celikel CPA article cover: "Capital increase" under the label Corporate law
Capital Increase

Capital Increase in a Turkish LLC: Procedure and Documents

How a Turkish LLC increases capital through cash, internal resources, or shareholder receivables, including the extended 2027 minimum-capital deadline.

Celikel CPA article cover: "KEP address" under the label Company formation
KEP Address

KEP Address in Turkey: Guide for Foreign-Owned Companies

KEP address in Turkey: when foreign-owned companies need registered electronic mail, how it differs from UETS and GIB e-Tebligat, and application steps.

Celikel CPA article cover: "Share transfer" under the label Corporate law
LLC Share Transfer

Transferring LLC Shares to Foreign Investors in Turkey

Transferring LLC shares to foreign investors in Turkey: notarization, company approval, registry filings, tax and public-debt risks explained.

Celikel CPA article cover: "SGK registration" under the label Payroll & SGK
SGK Registration

SGK Employer Registration in Turkey: Workplace Setup & Payroll Guide

SGK employer registration in Turkey: when a company needs a workplace file, employee notices, MPHB filings and foreign-worker payroll rules to review.

Celikel CPA article cover: "Signature circular" under the label Corporate law
Signature Circular

Signature Circular in Turkey for Foreign Managers: Notary Guide

Signature circular in Turkey for foreign managers: what it proves, how it differs from a signature declaration, and what to confirm before a notary visit.

Celikel CPA article cover: "Technopark" under the label Company formation
Technopark

Technopark Company Setup in Turkey: R&D Incentives

How a foreign-owned Turkish company applies to a Technopark, separates approved project income and documents corporate tax, payroll, SGK and VAT incentives.

Celikel CPA article cover: "Virtual office" under the label Company formation
Virtual Office

Virtual Office in Turkey: Registered Address Guide for Foreign Companies

Compare virtual and physical registered addresses in Turkey, including tax inspection, contract, withholding tax, VAT and activity-specific risks.

Celikel CPA article cover: "E-TUYS reporting" under the label Company formation
Foreign Investment

E-TUYS Reporting for Foreign-Invested Companies

What foreign-invested companies and branches in Turkey report through E-TUYS, including activity, capital and share-transfer information and authorization.

Celikel CPA article cover: "NACE code" under the label Company formation
Company Formation

How to Choose a NACE Code in Turkey

Choose a Turkish NACE code by matching the company’s real main activity, licensing needs, tax profile, workplace risk and current official classification.

Celikel CPA article cover: "MERSIS" under the label Company formation
Company Formation

MERSIS Registration for Foreign Investors

How MERSIS fits into company formation in Turkey for foreign individual and corporate shareholders, including documents, tax numbers and registry filing.

Celikel CPA article cover: "VAT registration" under the label Tax
VAT

VAT Registration in Turkey for Foreign Companies

VAT registration in Turkey for foreign companies: when it applies, reverse charge, import VAT, digital-service rules and permanent-establishment triggers.

Celikel CPA article cover: "Permanent establishment" under the label Tax
International Tax

Permanent Establishment Rules in Turkey

Permanent establishment rules in Turkey: when a foreign company creates a taxable presence via a fixed place, branch, personnel, agent or project.

Celikel CPA article cover: "Owner's work permit" under the label Payroll & SGK
Work Permit

Work Permit for a Foreign Company Owner in Turkey

Work permit for a foreign company owner in Turkey: 2026 capital, shareholding, employment and application requirements. Ownership alone is not enough.

Celikel CPA article cover: "Employer cost" under the label Payroll & SGK
Payroll

Employer Cost in Turkey: 2026 Guide

Employer cost in Turkey in 2026: gross salary, employer social security, unemployment insurance, incentives and payroll variables explained step by step.

Celikel CPA article cover: "Filing calendar" under the label Tax
Tax Compliance

Turkey Tax Filing Calendar for Companies

How companies in Turkey should manage VAT, withholding, payroll, provisional and annual corporate tax deadlines using the current official tax calendar.

Celikel CPA article cover: "Monthly accounting" under the label Accounting & audit
Accounting

Monthly Accounting Requirements in Turkey

A monthly accounting checklist for companies in Turkey: sales, purchases, bank records, payroll, tax filings, e-documents and foreign shareholder reporting.

Celikel CPA article cover: "Accounting fees" under the label Accounting & audit
Accounting

Accounting Fees in Turkey for Foreign Companies

What determines accounting fees in Turkey for foreign-owned companies, what monthly service includes, and how to compare proposals without hidden scope gaps.

Celikel CPA article cover: "Personal account" under the label Company formation
Banking

Personal Bank Account in Turkey for Foreigners: 2026

How foreigners open a personal bank account in Turkey in 2026. Required documents, tax number, residence permit rules, bank selection and common delays.

Celikel CPA article cover: "Decision 11257" under the label Incentives
Blog

Turkey Tax Incentives 2026: Decision 11257 and Law 7582

Current 2026 Turkey tax incentives after Decision 11257 and Law 7582: service exports, transit trade, qualified service centres and production income.

Celikel CPA article cover: "Conglomerates" under the label Corporate law
Blog

What Is a Conglomerate? Structure, Advantages, Risks, and Turkish Context

Learn what a conglomerate is, how diversified group structures work, their advantages and risks, and what foreign investors should consider in Turkey.

Celikel CPA article cover: "Tourist VAT refund" under the label Tax
Blog

Turkey VAT Refund for Tourists: Eligibility & Steps

Guide to VAT refund for tourists in Turkey, including eligibility, required documents, airport procedures, fees, and common mistakes to avoid.

Celikel CPA article cover: "Power of attorney" under the label Company formation
Blog

Power of Attorney Turkey: Requirements, Apostille & Company Formation Guide

Power of attorney in Turkey explained for foreign investors, including apostille, translation, notarization, and company formation use cases.

Celikel CPA article cover: "Citizenship" under the label Company formation
Blog

Turkey Citizenship by Investment: Requirements & Process 2026

Turkey citizenship by investment guide for 2026, covering eligibility, qualifying assets, family inclusion, timeline, and compliance checks.

Celikel CPA article cover: "Investment incentives" under the label Incentives
Blog

Investment Incentives in Turkey for Foreign Investors

Compare Turkey’s regional, strategic, technology and free-zone incentives. See the main tax benefits, eligibility rules and application steps.

Celikel CPA article cover: "Import duty" under the label Trade & customs
Tax Compliance

Turkey Import Duty Calculator: Duty, VAT & Landed Cost 2026

Free Turkey import duty and landed cost calculator: customs duty, additional duty, anti-dumping, ÖTV and VAT, with worked examples and official sources.

Celikel CPA article cover: "Nominee shareholders" under the label Corporate law
Business Strategy

Nominee Shareholder Risks in Turkey

Nominee shareholder risks in Turkey: ownership, tax, banking and compliance problems explained, with safer lawful structures for foreign investors.

Celikel CPA article cover: "Business culture" under the label Company formation
Business Strategy

Turkish Business Culture for Foreign Investors

Turkish business culture for foreign investors: practical advice on meetings, communication, hierarchy, punctuality, trust and written follow-up.

Celikel CPA article cover: "Free trade zones" under the label Trade & customs
Company Formation

Istanbul Free Trade Zones for Foreign Investors

Compare free zones near Istanbul, their tax and customs benefits, permitted activities, operating licences and practical setup criteria.

Celikel CPA article cover: "VAT refund" under the label Tax
Foreign Investment

Turkey VAT Refund Process for Foreign Companies

Learn when a Turkish VAT refund is available, how cash and offset claims work, which documents are needed, and what commonly delays review.

Celikel CPA article cover: "Work visas" under the label Payroll & SGK
Foreign Investment

Turkey Work Visa and Permit Types for Foreign Nationals

Compare definite-term, indefinite, independent and exceptional work permits, the Turquoise Card, exemptions and application routes in Turkey.

Celikel CPA article cover: "E-invoice and e-ledger" under the label E-documents
Accounting

Turkey E-Invoice and E-Ledger Rules for Foreign Companies

Turkey e-Invoice and e-Ledger rules for foreign companies: registration routes, deadlines, record retention, compliance risks and practical implementation.

Celikel CPA article cover: "Individual founder" under the label Company formation
Company Formation

Turkey LLC Formation for Individual Foreign Investors

Turkey LLC formation for individual foreign investors: documents, capital, registration steps, timing and tax setup from start to finish.

Celikel CPA article cover: "Corporate shareholder" under the label Company formation
Company Formation

Turkey LLC Formation with a Corporate Shareholder

See the documents, share capital, resolutions and registration steps needed when a foreign company becomes a shareholder in a Turkish LLC.

Celikel CPA article cover: "Transfer pricing" under the label Tax
Accounting

Transfer Pricing in Turkey: 2026 Rules and Documents

Transfer pricing in Turkey: 2026 rules and documents. Arm's length rule, related-party thresholds, Local File, Master File, CbCR, annual form and penalties.

Celikel CPA article cover: "TFRS and IFRS" under the label Accounting & audit
Accounting

Turkish Accounting Standards: TFRS, IFRS and VUK

Turkish accounting standards in 2026: when TFRS, BOBİ FRS and VUK tax books apply, how they differ from IFRS, and which audit and e-ledger duties apply.

Celikel CPA article cover: "Corporate account" under the label Company formation
Banking

Corporate Bank Account in Turkey for Foreign Companies

How to open a corporate bank account in Turkey: required documents, capital rules for A.Ş. and Ltd., bank comparison, KYC checks, and rejection fixes.

Celikel CPA article cover: "Tax treaties" under the label Tax
Foreign Investment

Double Taxation Agreements in Turkey 2026: Complete Guide for International Businesses

Turkey's double tax treaties in 2026. How international businesses apply DTAs to avoid double taxation, claim withholding exemptions and reduce tax burden.

Celikel CPA article cover: "VAT" under the label Tax
Tax Compliance

VAT in Turkey 2026: Rates (20%, 10%, 1%), Refunds & Filing

Turkey VAT guide for foreign businesses: 2026 rates (20%, 10%, 1%), reverse charge compliance, import VAT refund rules, and monthly filing deadlines.

Celikel CPA article cover: "Corporate tax" under the label Tax
Foreign Investment

Corporate Tax in Turkey 2026: Complete Guide for Foreign Companies

Corporate income tax in Turkey for foreign companies in 2026. Tax rates, exemptions, investment incentives, filing deadlines and compliance explained.

Celikel CPA article cover: "Remote formation" under the label Company formation
Company Formation

Remote Company Formation in Turkey by Power of Attorney

Remote company formation in Turkey by power of attorney: documents, apostille, timing, banking limits and risk points for foreign investors.

Celikel CPA article cover: "Liaison office" under the label Company formation
Company Formation

Liaison Office in Turkey: Setup and Compliance in 2026

Liaison office in Turkey in 2026: who qualifies, permitted activities, permit duration, tax exemptions and annual reporting duties for foreign companies.

Celikel CPA article cover: "Branch office" under the label Company formation
Company Formation

Opening a Branch in Turkey Pros and Cons

Pros and cons of opening a branch office in Turkey vs. forming an LLC. Tax treatment, liability, profit repatriation and setup requirements compared.

Celikel CPA article cover: "LLC or JSC" under the label Company formation
Business Strategy

LLC vs JSC in Turkey: 2026 Investor Comparison

Compare LLC and JSC structures in Turkey by capital, liability, governance, share transfer, funding, cost and foreign investor use case.

Celikel CPA article cover: "Market entry" under the label Company formation
Business Strategy

Business Models for Entering the Turkish Market

Business models for entering the Turkish market: compare subsidiary, branch, local partner, distributor and contract manufacturing by control and cost.

Celikel CPA article cover: "Joint stock company" under the label Company formation
Company Formation

Joint Stock Company (JSC) in Turkey: 2026 Guide

How to establish a joint stock company (JSC) in Turkey: capital rules, shareholders, board structure, documents, registration steps and ongoing compliance.

Celikel CPA article cover: "Withholding tax" under the label Tax
Tax Compliance

Withholding Tax in Turkey: Stopaj Guide

Withholding tax in Turkey explained for foreign-owned companies: payment categories, rate checks, filing workflow, treaty relief, records, and common risks.

Celikel CPA article cover: "Tax ID" under the label Tax
Company Formation

Tax ID Turkey: Everything You Need to Know

Tax ID in Turkey: how foreigners and foreign companies obtain a tax identification number. Step-by-step process, required documents and where to apply.