Employing foreign nationals in Turkey or working as a foreign professional requires obtaining a valid work permit. The process involves applications to the Ministry of Labour and Social Security, and the requirements have been updated for 2026. This guide covers everything employers and employees need to know about Turkish work permits.
Types of Work Permits in Turkey
- Definite-Term Work Permit: Issued for up to one year initially, extendable to two years and then three years upon renewal. Tied to a specific employer and job position
- Indefinite-Term Work Permit: Available after eight years of continuous legal work in Turkey, or for those married to a Turkish citizen for at least three years
- Independent Work Permit: For self-employed foreign professionals who have resided in Turkey for at least five years continuously
- Turquoise Card: A premium work permit for highly qualified foreigners, international investors, and scientists. Provides indefinite work rights and a path to permanent residency
Employer Requirements (2026)
Companies applying for work permits for foreign employees must meet specific criteria:
- Minimum Capital: The company must have a paid-in capital of at least 500,000 TL or annual gross revenue of at least 4,000,000 TL
- Employee Ratio: For every foreign employee, the company must employ at least 5 Turkish citizens. Exceptions apply for key personnel, managers, and highly qualified professionals
- Active Operations: The company must be actively conducting business and generating revenue in Turkey
- Social Security: All existing employees must be registered and current with SGK (Social Security Institution) payments
Application Process
- Residence Permit: The foreign employee must first obtain a valid residence permit from the Provincial Directorate of Migration Management
- Online Application: The employer submits the application through the e-İzin portal (eizin.csgb.gov.tr) of the Ministry of Labour
- Document Submission: Required documents include employment contract, diploma equivalency, passport copies, company documents, and a letter explaining why a foreign employee is needed
- Ministry Evaluation: The Ministry evaluates the application within 30 business days. They assess the company’s financial health, the employee ratio, and the justification for hiring a foreign national
- Work Permit Card: Upon approval, a Çalışma İzni Kartı (work permit card) is issued, serving as both a work and residence permit
Tax and Social Security Obligations
Foreign employees with work permits are subject to the same tax and social security obligations as Turkish employees:
- Income Tax: Progressive rates from 15% to 40% based on annual income
- SGK Contributions: Employee share (15%) and employer share (22.5%) of gross salary
- Stamp Tax: 0.759% on gross salary
- Unemployment Insurance: Employee (1%), employer (2%), government (1%)
Key Personnel and Liaison Office Exemptions
Certain categories of foreign employees may benefit from simplified procedures or exemptions from the employee ratio requirement. These include company shareholders/partners, senior managers, and employees of liaison offices. Liaison office employees can apply directly to the Ministry without the standard capital and ratio requirements.
Celikel CPA — Work Permit Support
At Celikel CPA, we assist both employers and foreign employees with the work permit process. Our services include application preparation and e-İzin portal submission, document gathering and translation, payroll setup for foreign employees, and ongoing social security compliance.
Need work permit assistance? Contact us: yigit@celikelcpa.com | WhatsApp: +90 544 649 40 87
