Introduction: The Turkish Business Environment in 2026

lápThe Republic of Turkey is witnessing accelerated development towards full digital transformation in commercial transactions, spearheaded by the MERSİS (Central Registration System) platform, which has become the mandatory and sole gateway for company formation.

As Barut Group, certified legal and economic consultants, we place this comprehensive analytical guide in the hands of Arab and foreign investors regarding the steps to establish a Limited Company (Limited Şirket) and obtain the tax plate for 2026, taking into account the latest updates in commercial and tax legislations.

First: Why a Limited Company (Limited Şirket) in Turkey?

The limited company is the most preferred legal form for foreign investors for several economic and legal reasons:

  • Limited Liability: Partners are liable for the company's debts only up to the limit of their subscribed capital.
  • Initial Capital: The minimum capital is 50,000 Turkish Liras (according to recent amendments), facilitating market entry.
  • Operational Flexibility: The ability to establish it with a single partner (natural or legal person) and a single manager.

Second: Basic Requirements Before Starting via MERSİS

Before embarking on data entry via the electronic system, the following documents and requirements must be provided:

1. Tax Number (Vergi Numarası): For each foreign partner and manager.

2. Translated and Notarized Passports (Kapanış Noteri): Valid and active.

3. Determination of the Company's Physical or Virtual Headquarters: An official certified address in Turkey.

4. Deed or Office Lease Agreement: Properly certified.

Third: Formation Steps via the MERSİS System (2026 Updates)

1. Registration and Account Creation in the System

  • Accessing the official MERSİS website via the e-Government gateway (e-Devlet).
  • Accurately filling out the data of founders and managers matching their passports.

2. Preparing the Electronic Company Agreement (Ana Sözleşme)

  • Choosing a unique trade name that is not previously registered.
  • Determining the company's commercial activities according to the (NACE Codes) classification.
  • Determining partner shares and capital (e.g., 50,000 Liras divided into 500 shares, with a single share value of 100 Liras).
  • Appointing the manager and their authorities (individual or joint signature).

3. Obtaining the MERSİS Number (MERSİS Numarası)

After completing data entry, the system grants a unique application number, which is used to visit the relevant Chamber of Commerce (Ticaret Odası).

Fourth: Tax Registration and Issuance of the Tax Plate (Vergi Levhası)

After signing the agreement at the Chamber of Commerce and Registered Notary:

1. Notification to the Tax Office (Vergi Dairesi): Carried out automatically via the MERSİS and Chamber of Commerce system.

2. Field Tax Inspection: The tax office may request a visit to the office to verify the existence of the actual address.

3. Issuance of the Digital Tax Plate: Can be downloaded directly via the Digital Tax Office portal (Gib - İnteraktif Vergi Dairesi) containing a QR Code.

Fifth: Estimated Formation Costs (for 2026)

Basic formation costs (excluding capital) range between 15,000 to 25,000 Turkish Liras, including:

  • Chamber of Commerce fees.
  • Notary fees (translation and attestation).
  • Fees for consulting offices and the certified public accountant (Mali Müşavir).

Conclusion and Barut Group Vision

Establishing a company in Turkey via the MERSİS system has become an integrated digital process, but it requires high precision in legal drafting to avoid any rejection in chambers of commerce or tax offices. At Barut Group, we put our legal and economic expertise at your disposal to accompany you step-by-step to ensure your business launches steadily and with complete legal security.