Foreign Employment Guide

Work Permits for Foreign Employees in Turkey: Complete Guide for 2026

Foreign nationals who wish to work in Turkey are required to obtain a valid work permit before commencing employment. This guide covers the legal framework, permit types, eligibility criteria, application steps, employer obligations, costs, timelines, and common rejection reasons under International Labor Force Law No. 6735.

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Work Permit Overview

The Turkish work permit system is administered by the Ministry of Labor and Social Security (Calisma ve Sosyal Guvenlik Bakanligi). All foreign nationals intending to work in Turkey, whether as employees, executives, or self-employed individuals, must hold a valid work permit unless they fall within a narrow category of statutory exemptions.

The primary legislation governing foreign employment in Turkey is the International Labor Force Law No. 6735, enacted on 28 July 2016. This law replaced the earlier Work Permits of Foreigners Law No. 4817 and introduced a consolidated framework covering permit types, application procedures, evaluation criteria, and enforcement provisions. The law also established the Turquoise Card program for highly qualified foreign professionals.

Compliance with work permit requirements is not optional. Employing a foreign national without a valid permit may expose both the employer and the employee to significant legal and financial consequences. As of 2026, administrative fines for unauthorized employment start at approximately 20,000 TRY per violation, with additional penalties for repeat offenses. Employers may also face restrictions on future work permit applications, and employees working without authorization may be subject to deportation proceedings.

The work permit also serves as a residence permit for its duration, eliminating the need for a separate residence permit application. This dual function simplifies the administrative process for foreign workers, although certain registration obligations with the local population directorate still apply following entry into Turkey.

Key Regulatory Authority

The Directorate General of International Labor Force, operating within the Ministry of Labor and Social Security, is the central authority responsible for evaluating and approving work permit applications. Applications are submitted through the E-Izin (Electronic Permit) online system, which serves as the primary interface for both employers and foreign employees throughout the process.

Types of Work Permits

Turkish law provides several categories of work permits, each with distinct durations, eligibility conditions, and renewal provisions. The appropriate permit type depends on the nature of the employment, the employee's qualifications, and the duration of the intended stay.

Permit Type Duration Key Conditions Renewal
Standard (Definite Period) Up to 1 year (initial) Tied to a specific employer and position; requires a valid job offer Renewable for 2 years, then 3 years
Independent 1 year Requires at least 5 years of legal residence in Turkey; not tied to an employer Renewable annually
Indefinite (Permanent) Permanent Requires 8 years of continuous legal employment in Turkey No renewal needed
Turquoise Card Permanent Points-based evaluation; reserved for highly qualified professionals, investors, and academics Transitional 3-year period, then permanent
Exempt Varies Diplomats, treaty-based personnel, specific international organization staff Per applicable agreement

The standard (definite period) work permit is the most commonly issued category and applies to the majority of foreign employees entering the Turkish labor market. Companies establishing operations through company formation in Turkey will typically apply for this permit type on behalf of their foreign staff.

Eligibility Requirements

Work permit applications are evaluated based on criteria applicable to both the foreign employee and the sponsoring employer. The Ministry of Labor assesses each application individually, and both parties must satisfy specific conditions for approval.

Employee Requirements

  • Valid passport with at least 6 months remaining validity
  • Educational qualifications or professional certifications relevant to the proposed position
  • No criminal record that would prevent employment authorization
  • Valid health insurance coverage (private or through the employer)
  • A confirmed job offer from a registered Turkish employer
  • Passport-size photographs and signed application forms

Employer Requirements

  • Compliance with the 1-to-5 Turkish employee ratio (at least 5 Turkish employees for each foreign worker)
  • Active company registration with the Trade Registry and Tax Administration
  • Paid-up capital of at least 100,000 TRY or gross revenue of at least 800,000 TRY in the most recent fiscal year
  • Proposed salary meeting or exceeding the statutory minimum wage thresholds for foreign employees
  • Written justification explaining why the position requires a foreign national

The salary offered to a foreign employee must generally be at least 1.5 times the minimum wage for standard positions. For managerial and executive roles, the threshold may be higher. These requirements help ensure that foreign employment does not displace domestic workers and that compensation levels are aligned with market standards.

The 1-to-5 Rule Explained

One of the central criteria in the Turkish work permit evaluation process is the employer-to-employee ratio. As a general rule, a company must employ at least five Turkish citizens for every foreign worker on its payroll. This requirement is designed to prioritize domestic employment while still accommodating legitimate foreign labor needs.

Exceptions to the 1-to-5 Ratio

The following categories may qualify for relaxation or exemption from the standard ratio:

  • Key management personnel: Senior executives, general managers, and board-level positions may be evaluated with more flexible criteria.
  • Shareholders holding 20% or more equity: Foreign nationals who hold at least 20% of the company's shares may be exempt from the ratio requirement for their own work permit.
  • Specialized technical positions: Roles requiring highly specific skills or qualifications not readily available in the Turkish labor market may receive exemptions.
  • Certain regulated sectors: Education, healthcare, aviation, and other sectors with their own workforce regulations may apply different standards.
  • Technoparks and free zones: Companies operating in designated technology development zones or free zones in Turkey may benefit from relaxed ratio requirements depending on their operating license terms.

Companies that are newly established and do not yet have sufficient Turkish employees may still apply for a work permit by demonstrating a clear plan for meeting the ratio within a reasonable timeframe. The Ministry evaluates these cases on a discretionary basis, considering the company's investment level, industry, and growth projections.

Application Process

The Turkish work permit application involves a coordinated process between the employer (in Turkey), the foreign employee (abroad or in Turkey), and the relevant government authorities. Below is the standard step-by-step procedure for an initial work permit application.

1

Gather Documentation

Compile all required documents, including the employee's passport, educational diplomas (apostilled and translated), criminal record certificate, photographs, and the employer's company documents such as trade registry gazette, tax certificate, SGK records, financial statements, and the employment contract.

2

Employer Submits E-Izin Application

The employer initiates the process by submitting an online application through the E-Izin portal (eizin.csgb.gov.tr). This application includes all company and employee details, the proposed position, salary, and justification for hiring a foreign national. A reference number is generated upon submission.

3

Employee Applies at Turkish Consulate

Within 10 working days of the E-Izin submission, the foreign employee must apply for a work visa at the Turkish Consulate in their country of residence. The reference number from the E-Izin application is required at this stage. Missing the 10-day window may result in the application being cancelled.

4

Submit Physical Documents

The employer must submit the physical (hardcopy) documents to the Ministry of Labor and Social Security within 6 working days of the online application. These documents are cross-referenced with the electronic submission and form the basis for the Ministry's evaluation.

5

Ministry Evaluation

The Ministry evaluates the application based on the employer's compliance with the 1-to-5 ratio, financial capacity, the proposed salary, the position justification, and the employee's qualifications. The Ministry may request additional documents or information during this period. Standard evaluation takes 30 to 45 days.

6

Decision and Notification

Once the evaluation is complete, the Ministry issues an approval or rejection. If approved, the work permit card is prepared and the Turkish Consulate is notified to issue a work visa to the employee. The employer is informed through the E-Izin system.

7

Residence Registration

After arriving in Turkey with the work visa, the employee must register with the local Population Directorate (Nufus Mudurlugu) to complete the address registration. The work permit card also functions as a residence permit, so no separate residence application is necessary. Employment may begin once the work permit is officially in effect.

Employer Obligations

Employers sponsoring foreign workers in Turkey assume specific legal and administrative responsibilities that extend beyond the initial work permit application. Failure to meet these obligations may result in fines, permit cancellations, and restrictions on future applications.

  • SGK Registration: The employer must register the foreign employee with the Social Security Institution (SGK) within 10 days of the work permit's effective date. SGK contributions follow the same rates applicable to Turkish employees and must be declared and paid monthly.
  • Tax Withholding: Employers are responsible for withholding income tax from the foreign employee's salary and remitting it to the relevant tax office on a monthly basis. Tax compliance obligations mirror those for domestic employees.
  • Notification of Changes: If the foreign employee stops working, changes position, or if the employment relationship ends for any reason, the employer must notify the Ministry of Labor within 30 days. Failure to provide timely notification may affect future work permit applications.
  • Salary Minimums: The salary paid to the foreign employee must meet or exceed the thresholds specified in the work permit approval. Any reduction in salary below the approved level may be considered a permit violation.
  • Record Keeping: Employers must maintain complete employment records, including the work permit card, employment contract, payroll records, SGK declarations, and tax filings for the duration of the employment and the statutory retention period thereafter.
  • Renewal Before Expiry: Work permit renewal applications should be submitted at least 60 days before the current permit's expiry date. Late renewal applications may result in gaps in the employee's legal authorization to work, which can create compliance issues for both parties.

Working in Your Own Company

A common misconception among foreign investors is that establishing or owning a company in Turkey automatically grants the right to work in that company. This is not the case under Turkish law.

Even if a foreign national is the sole shareholder, a majority shareholder, or a board member of a Turkish company, a work permit is still required to perform any work activities within the company. The act of company formation does not substitute for a work authorization, and operating without a permit exposes both the individual and the company to the same penalties applicable to unauthorized employment.

However, the process for company owners is somewhat streamlined in practice. Foreign nationals who hold at least 20% of the company's share capital may benefit from a relaxation of the standard 1-to-5 ratio requirement. This means a newly established LLC with foreign ownership may apply for a work permit for the owner-shareholder without needing to first hire five Turkish employees, provided the 20% threshold is met.

Practical Consideration

Foreign entrepreneurs who plan to actively manage their Turkish company should factor the work permit application timeline into their overall business setup schedule. Coordinating the company registration, tax enrollment, and work permit application in parallel, with the guidance of a qualified advisor, can help avoid unnecessary delays in commencing operations.

Costs and Fees

The total cost of obtaining a work permit in Turkey depends on several factors, including the permit type, the employee's nationality, and whether professional advisory services are engaged. Below is a general cost breakdown. As of 2026, the following fee ranges are indicative and subject to change based on official updates.

Cost Item Approximate Range (TRY) Notes
Ministry Application Fee 1,500 to 2,500 Paid to the Ministry of Labor; varies by permit type
Visa Fee Varies by nationality Paid at the Turkish Consulate; depends on bilateral agreements
Residence Card Fee 500 to 1,000 For the work permit card, which doubles as a residence card
Professional Service Fee 5,000 to 15,000 CPA or legal advisory firm handling the application process
Translations and Notarization 1,000 to 3,000 Sworn translation and notarization of foreign documents
Estimated Total 8,000 to 21,500 Approximate combined cost for a standard work permit application

As of 2026, fee amounts are approximate and based on currently published tariffs. Actual costs may vary depending on individual circumstances, consulate-specific requirements, and the complexity of the application. Celikel CPA provides a detailed fee quotation before engagement.

Processing Timeline

The end-to-end timeline for a Turkish work permit application typically ranges from 2 to 3 months, depending on document readiness, consulate scheduling availability, and Ministry processing workload. Below is a typical breakdown by stage.

Stage Estimated Duration Details
Document Preparation 1 to 2 weeks Gathering, translating, notarizing, and apostilling required documents
E-Izin Online Application 1 day Employer submits the electronic application via the E-Izin portal
Consulate Application Within 10 working days Employee applies for a work visa at the Turkish Consulate
Ministry Evaluation 30 to 45 days Review by the Directorate General of International Labor Force
Visa Collection and Travel 1 to 2 weeks Visa issuance at the Consulate and travel to Turkey
Total Estimated Duration 2 to 3 months From initial document preparation to commencement of employment

Timelines may vary based on the specific consulate's processing schedule, the completeness of the submitted documentation, and whether the Ministry requests supplementary information. Early and thorough document preparation is the most effective way to avoid delays.

Common Reasons for Rejection

Understanding the typical grounds for work permit rejection can help applicants and employers prepare stronger applications. The following are frequently cited reasons for denial by the Ministry of Labor and Social Security.

Insufficient Turkish Employee Ratio

The employer does not meet the 1-to-5 ratio and does not qualify for any exception. This is one of the most common grounds for rejection, particularly for newly established or small companies.

Financial Weakness

The employer fails to demonstrate sufficient capital (at least 100,000 TRY) or revenue (at least 800,000 TRY) to justify hiring a foreign employee. Newly established companies without a fiscal year track record may face additional scrutiny.

Position Not Justified

The employer does not provide a convincing explanation for why the position cannot be filled by a Turkish citizen. The Ministry expects a clear description of the specialized skills, qualifications, or experience that make the foreign candidate necessary.

Salary Below Threshold

The proposed salary does not meet the minimum thresholds set by the Ministry. As of 2026, salaries for foreign employees are generally expected to be at least 1.5 times the gross minimum wage, with higher multiples for certain positions.

Late Consulate Application

The foreign employee fails to apply at the Turkish Consulate within 10 working days of the E-Izin submission. This procedural requirement is strictly enforced, and missing the deadline typically results in automatic cancellation of the application.

Rejected applications may be appealed or resubmitted after addressing the identified deficiencies. Engaging a qualified advisory firm before the initial submission can help identify and resolve potential issues in advance, improving the likelihood of approval.

Why Choose Celikel CPA

Celikel CPA is a licensed CPA firm authorized by the Turkish Ministry of Finance, with practical experience supporting foreign investors and employers through the work permit application and compliance process.

  • End-to-End Permit Handling: From initial eligibility assessment and document preparation through E-Izin submission, consulate coordination, and post-approval registration, we manage each stage of the work permit process on your behalf.
  • Employer Compliance Support: We help ensure that your company meets the 1-to-5 ratio, financial thresholds, and salary requirements before submission, reducing the likelihood of rejection. Ongoing payroll management and accounting services support continued compliance.
  • Renewal Management: We track permit expiry dates and initiate renewal applications within the recommended 60-day pre-expiry window, helping avoid gaps in work authorization.
  • Integrated Advisory: Work permit services are coordinated with our broader service offering, including company formation, tax advisory, and foreign investment support, providing a unified point of contact for all your Turkish compliance needs.

About Celikel CPA

Celikel CPA and Accounting Firm, led by CPA Yigit Celikel, provides integrated financial, compliance, and advisory services for international businesses and foreign employees operating in Turkey. Our team communicates in English, Turkish, Arabic, Russian, and Chinese, enabling direct coordination with the Ministry of Labor, SGK, tax offices, and consular authorities on your behalf.

References and Legal Sources

The information presented on this page is grounded in the following official Turkish legislation and institutional resources:

  • [1] International Labor Force Law (Law No. 6735), the primary legislation governing work permits for foreign nationals in Turkey, enacted 28 July 2016. View Legislation
  • [2] Ministry of Labor and Social Security (Calisma ve Sosyal Guvenlik Bakanligi), the central authority for work permit evaluation and issuance. Ministry Portal
  • [3] E-Izin Electronic Permit System, the online platform for work permit applications. E-Izin Portal
  • [4] Social Security Institution (SGK), responsible for employee social security registration and premium collection. SGK Portal
  • [5] Directorate General of Migration Management (Goc Idaresi Genel Mudurlugu), overseeing residence permits and immigration matters. Migration Portal
  • [6] Revenue Administration (Gelir Idaresi Baskanligi / GIB), managing tax filing infrastructure and withholding tax compliance. GIB Portal

Frequently Asked Questions

No. Under Turkish law, owning or establishing a company does not automatically grant the right to work. Foreign nationals who wish to perform any work activity in their Turkish company, including managerial duties, must obtain a valid work permit from the Ministry of Labor and Social Security. Shareholders holding 20% or more equity may benefit from a relaxation of the 1-to-5 Turkish employee ratio, but the permit itself is still required.
The total processing time for a standard work permit application typically ranges from 2 to 3 months. This includes 1 to 2 weeks for document preparation, 1 day for the E-Izin online application, up to 10 working days for the consulate application, 30 to 45 days for Ministry evaluation, and 1 to 2 weeks for visa collection and travel. The actual timeline may vary based on document completeness, consulate scheduling, and whether additional information is requested by the Ministry.
Yes. Under Law No. 6735, a valid work permit also functions as a residence permit for its duration. This means foreign employees with an active work permit do not need to apply for a separate residence permit. However, they are still required to complete address registration with the local Population Directorate (Nufus Mudurlugu) after arriving in Turkey.
A standard work permit is tied to a specific employer and position. If a foreign employee wishes to change employers, a new work permit application must be submitted by the new employer. The employee should not begin working for the new employer until the new permit is approved. The previous employer is also required to notify the Ministry within 30 days of the employment relationship ending.
The Turquoise Card is a special work and residence authorization introduced under Law No. 6735 for highly qualified foreign professionals. It operates on a points-based system, evaluating criteria such as educational background, professional experience, investment contributions, scientific or technological expertise, and strategic importance to Turkey. As of 2026, the Turquoise Card provides an indefinite work and residence right, with a transitional evaluation period of 3 years. Holders may work for any employer or independently, and their family members are eligible for permanent residence permits.