Türkiye Company Capital Compliance Extended to End-2027

عناقيد

Active member
Joined
Oct 19, 2025
Messages
116
Reaction score
0
Points
16
If you own a company in Türkiye, first check its registered capital and legal structure before deciding how this news affects it. The deadline for covered companies to raise capital to the statutory minimum amounts has been extended to 31 December 2027. The Ministry of Trade communiqué was published on 17 October 2026 and took effect that day. The extension provides additional time to complete compliance; it does not increase capital automatically or defer every company obligation until that date.

legal-capital.png
Türkiye Atlas explanatory graphic showing the deadline and scope; not a government document or application form.

1️⃣ Background: capital and processing charges are different
Capital is an amount shareholders commit to the company under its articles and procedures. Service, publication and notarisation charges are costs of completing the transaction. The minimum capital amount should therefore not be read as a fee payable in full to a government office for registration.

The Ministry of Trade’s company information sets out the amounts below. The October 2026 news concerns extending the compliance period for affected existing companies; it should not be taken as permission to form a new company below its applicable minimum.
Legal structureAmount in the Ministry’s informationWhat to check
Limited liability company, Ltd. Şti.TRY 50,000Registered capital and latest amendment
Joint-stock company, A.Ş., using basic capitalTRY 250,000Legal structure and basic capital
Non-public joint-stock company using registered capitalTRY 500,000 initial capitalInitial and issued capital and system status
These are the general Commercial Code amounts described by the source, rather than a guarantee that the figure is sufficient for every regulated activity or work permit. Particular sectors and company regimes have additional requirements; check them before choosing the increase amount.

2️⃣ Who is covered, and who needs separate assessment?
The communiqué covers joint-stock and limited liability companies whose capital falls below the amounts referenced in Articles 332 and 580 of Commercial Code No. 6102. It also addresses non-public joint-stock companies using the registered capital system where initial and issued capital fall below the relevant amounts.

Having a foreign shareholder does not create a separate legal company structure; start with the actual registered form. Sole traders, branches and publicly listed companies should not automatically be placed within this scope. If the company already complies, check its registration evidence rather than assuming a further increase is necessary simply because the deadline was extended.

3️⃣ Prepare the review file before deciding
Collect the latest articles and published amendments, MERSİS and trade registry details, paid and committed capital, and the latest balance sheet. Ask the accountant to distinguish registered capital from equity. A bank balance alone does not establish that an increase was registered, and entering a higher figure in a resolution does not prove that it was collected.

The Istanbul Chamber of Commerce’s limited-company instructions and its joint-stock company instructions show that the file differs according to the source: a cash commitment, verified internal resources, contributions in kind or conversion of shareholder receivables. The accountant’s report, its findings and evidence of payment are important. Do not treat every route as one cash deposit.

4️⃣ From resolution to registration: the practical route
In Istanbul, the published route starts with a MERSİS application to obtain a request number, followed by an appointment with the Chamber’s registry and submission of the documents. Outside Istanbul, follow the registry responsible for the company’s registered office; a local appointment system is not a rule for every city.

Usual documents include a signed application, the competent body’s resolution, the amended capital clause, accountant or auditor reports and payment evidence. Attendance lists, regulatory permission, court-appointed valuation of contributions in kind or shareholder-rights procedures may also be needed. Use the checklist for your company’s form and circumstances rather than copying another company’s file.

Internal procedural deadlines matter too. The limited-company instructions specify applying to register the capital-increase resolution within 30 days of the resolution. For joint-stock companies, the instructions warn that the increase resolution and any permission lapse if registration is not completed within three months of the resolution. These are file-level procedural deadlines, not substitutes for the overall compliance deadline at the end of 2027. Do not apply joint-stock cash-payment or limited-company instalment rules without reviewing the increase route, losses and existing capital position.

5️⃣ An example to support the decision
Assume a limited liability company has TRY 10,000 registered capital, and its adviser has reviewed the activity and equity position and established that the general TRY 50,000 minimum is the appropriate target for its file. The capital difference is TRY 40,000. That difference is not a processing-fee invoice and does not mean the full amount should be paid to an intermediary.

The resolution worksheet should identify the old and new capital, increase amount and source, each shareholder’s interests, commitments and payment arrangements, the amended clause, and who will handle registration. These are explanatory elements rather than a resolution template ready to sign. If the company has losses, contributions in kind or shareholders not participating in the increase, examine their effect first. Reaching the nominal minimum alone does not resolve every balance-sheet or shareholder-rights issue.

6️⃣ What does it cost? Verified charges and their limits
The following items appear in Istanbul Chamber of Commerce’s 2026 tariff and the Trade Registry Gazette tariff effective from 1 January 2026, checked on 20 October 2026:
ItemAmount in Turkish liraScope
Istanbul Chamber capital-increase service3,440.00A service charge, not the added capital
Istanbul Chamber publication expenses250.00Separate from the per-word publication charge
Existing-company notice, excluding formation5.53 per wordText accepted for publication; do not use the formation-notice rate
The Chamber tariff’s footnote says that capital increases attract a service charge instead of trade registry duty. The general TRY 8,598.80 amendment duty should therefore not be added as if both applied to the same capital increase. Ask about any separate additional transactions within the file.

For a partial calculation assuming 200 accepted publication words: 200 × 5.53 = TRY 1,106 for publication. Adding TRY 3,440 for the service and TRY 250 expenses gives TRY 4,796 for these items. This is not a final quotation. It excludes accountant fees and reports, notarisation, translation and valuation where needed, the Competition Authority contribution and any extra documents. The collection statement must confirm the tax treatment, additions and final word count; the example should not be assumed to include them. A 2026 tariff does not establish charges for a transaction carried out in 2027.

A Competition Authority contribution is among the procedural requirements; its assessment basis should be established for the actual increase in the file. The publication tariff provides a 10% reduction for businesses within registry areas designated as priority development regions, rather than an automatic discount for every company. Research into professional tariffs did not establish one final accountant and notarisation price applicable to every file. Request an itemised quote specifying the report, tax and whether third-party expenses are included.

7️⃣ A tracking table to avoid delay and mistakes
StageWhat to verify
NowIs the company covered? Is previous capital paid, and is equity intact?
Before the resolutionFunding source, shareholder rights, report, cost and approvals
After the resolutionCompany-specific application and registration time limits; do not wait until the end of 2027
After registrationMatch the record, publication and capital clause to the resolution
Overall deadlineComplete the required compliance by 31 December 2027
Keep the resolution, report, receipts, request number, registration record and notice. If the file is rejected, request the missing requirements in writing and identify the completion deadline. Submitting an application does not establish completed registration. The extension does not establish a general exemption from the consequences of non-compliance or from tax and accounting duties.

8️⃣ What does the extension not grant a foreign shareholder?
The communiqué does not change work permit criteria, grant residence or citizenship, or authorise a restricted activity. Separate three questions: does the company’s capital comply, is the activity licensed, and may the person work in it? The answers can differ. Start with the registered document, obtain a written plan covering steps, cost and timing, then check completion evidence rather than relying on an intermediary’s promise.

🇹🇷 Related topics 🇹🇷
​
 
Back
Top Bottom