How are a work permit and an exemption distinguished in the sports sector?
Law No. 6735 on International Labor Force requires a foreigner who will work in Türkiye to obtain a work permit or a work permit exemption before starting work. In the sports sector, the foreigner's duty, the duration of the activity, its professional nature and the favorable opinion of the relevant federation or public institution determine which route applies. [1]
There are three main possibilities:
- A work permit exemption tied to the contract term for a professional athlete, coach or assistant sports staff,
- An exemption of at most four months for a tournament, Olympic Games, camp or other sports activity,
- A standard work permit for work where the exemption conditions are not met or the scope is exceeded.
An exemption does not mean working without an application
A work permit exemption is an official document issued by the Ministry. Even if the foreigner is thought to fall within the exemption, the application must be made through the current system and the document must be issued. From 17 September 2026, new exemption applications are processed through the updated ÇSGB system; older applications are followed in the old system. [4]
A federation licence is not a work permit exemption
The athlete licence, registration or coaching equivalence of a federation is a sectoral document concerning the person's ability to take part in the relevant sport. An ÇSGB work permit or exemption, by contrast, concerns the foreigner's right to work in Türkiye. A foreigner with a federation record working without an exemption document, or a foreigner with an exemption document taking part in a match without federation registration, may give rise to separate violations.
Exemption for professional foreign athletes and sports staff
Under paragraph 48/1-k of the Implementing Regulation of the International Labor Force Law, subject to the favorable opinion of the Ministry of Youth and Sports or the Turkish Football Federation, professional foreign athletes and coaches, and sports physicians, sports physiotherapists, sports equipment managers, sports masseurs and similar sports staff may be assessed under a work permit exemption for the duration of the contract. [2][5]
Who is a professional athlete?
The assessment of a professional athlete does not rest solely on receiving pay. The federation regulations of the sport, the contract with the club or sports joint-stock company, the licence/registration, the competition status and the foreigner's actual duty are examined together. A foreigner who plays for pay in an amateur league, or takes part in team activities under the name "consultant", is not automatically treated as falling within the professional athlete exemption.
Coach and technical team
The diploma or licence the coach obtained in a foreign country may need to be recognized/deemed equivalent by the relevant federation or TFF. The federation's favorable opinion shows the coach's suitability as to level, duty and sport. An exemption document does not cure a deficiency in coaching qualification.
Sports physician, physiotherapist and masseur
The Regulation lists sports physicians, sports physiotherapists, equipment managers, masseurs and similar sports staff. However, if the person's job title has the content of a health profession, the diploma, equivalence, registration and health legislation may additionally apply. Entering into a contract with a sports club does not give a foreign health professional the authority to provide health services in Türkiye.
The sports staff title must correspond to reality
The titles "performance consultant", "fitness coach", "masseur" or "physiotherapist" cannot be used interchangeably. The education document, the federation record, the contract and the actual duty must all confirm the same title. Concealing a duty that has the nature of a health profession under a sports staff label is risky under work and professional legislation.
In which cases does the sports activity exemption apply?
Paragraph 48/1-e of the Regulation provides an exemption of at most four months for foreigners who will work within tournaments, Olympic Games, winter games and similar sports activities. [5]
Distinguishing tournament, camp and organization
An athlete, organization technical staff member or coach who takes part in a short-term tournament may be assessed under this exemption. However, work tied to a club throughout a league season is not a temporary tournament activity. Establishing continuous employment under the name of a camp or friendly match may exceed the scope of the exemption.
How is the four-month period calculated?
The start and end dates stated in the exemption document are taken as the basis. If the activity lasts less than four months, the foreigner cannot use the remaining period at another club or organization. The event program, the invitation, the contract and the activity calendar must be submitted in the application.
Reapplying for the same type of exemption
According to the ÇSGB's current explanations, for exemption types other than 48/1-b and 48/1-c, a new application within the same scope cannot be made until twelve months have passed from the date the exemption was issued. It should therefore not be assumed that unlimited exemptions can be obtained for the same foreigner for successive tournaments. [6]
Favorable opinion and federation procedures
In the exemption for professional athletes and sports staff, the favorable opinion is the central document. In football, TFF; in other sports, the duties of the Ministry of Youth and Sports and the relevant federations are examined together.
The role of the club and the federation
The club applies to the relevant federation/institution, documenting the foreigner's duty, the term of the contract and the sport. The federation procedure checks the foreigner's licence, transfer, coaching diploma, equivalence and squad status. This favorable opinion and the contract documents are used in the ÇSGB exemption application.
Restrictions on foreign coaches in football
Under the TFF's Instruction on the Status and Working Principles of Coaches, foreign coaches may work only in the permitted leagues and duties. In the principles announced for the 2026-2027 season, qualifications such as the UEFA Pro, UEFA A, goalkeeper coaching or fitness diploma are required for the technical director and certain technical team duties in the Süper Lig and the TFF 1st League; restrictions are imposed on employing foreign coaches outside the listed duties and leagues. Registration of the coach with TFF in the name of the club is mandatory. [7][8]
Equivalence of a foreign coaching diploma
A diploma obtained from a foreign federation or a UEFA member institution must be accepted as equivalent by TFF or the relevant federation. It should not be assumed that the title written on the document automatically corresponds to a level in the Turkish system. TFF's current season announcement and the federation instruction should be checked on the date of application.
Decisions of the Council of State (Danıştay) also show that the coaching certificate is of constitutive importance for serving in the relevant sport. In the decision of the 10th Chamber of the Council of State, E.2020/5387, K.2024/4109, coaching certificates and the conditions for moving between levels, and in the decision of the 8th Chamber of the Council of State, E.2021/7249, K.2024/2767, the federation's authority to regulate training and qualification, were assessed. These decisions do not directly concern the work permit exemption of foreigners; but they show that federation qualification is an independent requirement. [9][10]
What documents should the application file contain?
For a professional athlete
- Passport and biometric photograph,
- Contract with the club, sports joint-stock company or federation,
- Favorable opinion of the relevant federation or TFF,
- Athlete licence and transfer/registration documents,
- Duty and contract term,
- Salary and payment terms,
- Entry-exit records and, if any, visa/residence documents,
- System documents specific to the exemption application.
For a coach and technical staff
- Coaching diploma/licence,
- TFF or federation equivalence/conformity document,
- Club contract and job description,
- CV and professional work records,
- Sport and level information,
- For auxiliary health staff, diploma, equivalence and registration documents.
For a sports activity exemption
- Event invitation and program,
- Letter from the organizer or federation,
- Dates of the activity,
- The foreigner's duty,
- Official permit of the organization or federation records,
- Accommodation and contract information.
How should the contract be prepared?
The contract must clearly show the parties, the sport, the job title, the club, the term, the salary, the termination conditions, the health and insurance obligations, and the accommodation and travel expenses. The term of the contract may determine the upper limit of the exemption document; however, if the federation season or licence term is shorter, actual work may remain limited to that record.
The relationship between the player contract and the employment contract
A professional athlete's contract may be a special contract subject to federation instructions. Nevertheless, public law obligations continue as regards salary, social security, tax and the foreigner's right to work. A clause in the contract such as "taxes are borne by the club" or "all permits have been obtained" does not remove administrative liability unless the procedures have actually been carried out.
Procedures through an agent or intermediary
An agency contract does not transfer the club's employer and application obligations. The application must be made by persons authorized on behalf of the club and the foreigner; a power of attorney or representation document must be available. A false invitation, an untrue club letter or a contract drawn up for a league that is not played may lead to administrative and criminal consequences.
Does the exemption document take the place of a residence permit?
A work permit exemption, as a rule, takes the place of a residence permit for its period of validity. However, periods spent under an exemption are not counted in calculating long-term residence or statutory work permit periods. If the exemption ends, the residence right tied to it may also end; if the foreigner also holds another valid residence permit, that permit may continue under its own conditions. [6][11]
Multiple entry-exit
The exemption document may allow multiple entries and exits within its period of validity. Nevertheless, the passport term, entry bans, visa conditions and border-gate assessment are separate matters. The document is not a guarantee that the foreigner will be admitted to the country under all conditions.
SGK, tax and notification obligations
An exemption does not automatically remove social security and tax obligations. The foreigner's relationship with the club, the social security agreement to which Türkiye is a party and any temporary assignment should be examined. The start and end of work under the exemption and circumstances requiring cancellation are notified to the ÇSGB within the statutory period. [1][6]
Insurance status of the athlete and coach
For a foreign athlete or coach who works for pay for a club in Türkiye, an SGK obligation arises as a rule. For a person sent for a short period by a club in a foreign country, or for a temporary assignment under a social security agreement, a separate document may be required. A federation licence does not take the place of SGK registration.
Salary and tax
The net/gross salary, premiums, per-match payments, signing bonus and fringe benefits in the contract must be classified correctly as earnings subject to tax and premiums. Making payments to a foreign account does not by itself remove the declaration and record-keeping obligations in Türkiye.
Is a new application needed on a change of club or duty?
An exemption is tied to a particular contract, club and duty. A transfer of a foreign athlete to another club, a coach taking up a post with another team, or a change in the job title of technical staff is not treated as an automatic continuation of the existing document. A new favorable opinion, federation registration and exemption/work permit procedure may be required.
Transfer during the season
The registration of the transfer by the federation does not mean that the ÇSGB exemption record is updated automatically. Departure from the old club, the new contract and the new application must be completed within the same timetable.
Early termination of the contract
If the contract ends early, the basis of the exemption may disappear. The club must notify the ÇSGB of the end of work and of circumstances requiring cancellation within fifteen days. Cancellation of the federation licence or termination of the contract is also carried out under its own legislation.
Refusal, cancellation and disciplinary processes
A decision of the ÇSGB to refuse an exemption or work permit application, or to cancel the document, may be objected to before the Ministry within thirty days of notification. If the objection is rejected, the administrative court route may be taken. Federation or TFF registration, licence, equivalence or disciplinary decisions are subject to the appeal authorities in their own instructions. [1]
Which decision should be made the subject of a suit?
In a foreign coach's file, the following may be separate decisions:
- Refusal of the TFF equivalence request,
- Failure to register the club,
- Refusal of the ÇSGB exemption application,
- An act of the migration authority,
- An SGK or tax act.
An application against one decision does not affect the other time limits. The owner of the act, the date of notification and the competent authority should be recorded separately.
Does filing a suit give the right to take the field?
No. An administrative suit or a federation objection does not automatically stay the execution of the decision. An athlete must not be put into a match, or a coach into the technical area, without a valid exemption, licence and registration.
Checklist for clubs
- Has the foreigner's duty been correctly defined as professional athlete, coach or assistant sports staff?
- Will an exemption or a work permit apply?
- Has the favorable opinion of the Ministry of Youth and Sports/TFF/federation been obtained?
- Have the athlete licence or the coaching diploma and its equivalence been completed?
- Is the contract term consistent with the exemption and the season record?
- Has the application been concluded in the ÇSGB system?
- Have the SGK and tax procedures been carried out?
- Has a new procedure been planned for a transfer or a change of duty?
- Have contract termination and the notifications been completed?
- If there is a health personnel title, has the health legislation been examined separately?
Common mistakes
- Taking a federation licence for a work permit exemption.
- Making no application at all for a foreigner thought to fall within the exemption.
- Applying the tournament exemption to season-long club work.
- Not obtaining TFF/federation equivalence for a foreign coach's diploma.
- Disregarding health profession registration for a sports physiotherapist or physician.
- Continuing to work at the new club with the old club's exemption after a transfer.
- Not making the ÇSGB and SGK notifications when the contract ends.
- Thinking that work can continue because an objection or suit has been filed.
Conclusion
The work of foreign athletes and coaches in Türkiye requires the ÇSGB exemption/permit system and the sports federations' system of licence, registration and professional qualification to be completed together. For professional athletes and sports staff, an exemption tied to the contract term provides an important facilitation; however, it does not remove the favorable opinion, the federation record, professional equivalence, SGK and notification obligations. A short-term tournament exemption cannot be turned into continuous club work. In case of a transfer, a change of duty or early termination of the contract, the scope of the existing document must be re-examined. The security of the file depends on the foreigner's actual duty, the club contract, the federation record and the ÇSGB document showing the same working relationship.
Frequently Asked Questions
Must a professional foreign athlete obtain a work permit?
A professional athlete may be assessed under a work permit exemption for the term of the contract with the favorable opinion of the Ministry of Youth and Sports or TFF. Work should not begin without obtaining the exemption document. [2][5]
Is an exemption possible for a foreign coach?
Yes; professional coaches may fall within the exemption subject to the favorable opinion and contract conditions. In addition, federation/TFF diploma equivalence and registration procedures must be completed. [2][7]
Does an athlete licence take the place of a work permit?
No. An athlete licence is a federation procedure; a work permit or exemption is an ÇSGB procedure.
For how many months can a foreign athlete coming to a tournament be exempt?
An exemption of up to four months may be issued under the sports activity category. The duration of the activity and of the document are also taken into account. [5]
Can an exemption be obtained again for a second tournament in the same year?
For other exemption types, as a rule a new application within the same scope cannot be made until twelve months have passed from the date the exemption was issued. The specific activity and the current system should be checked. [6]
Can a foreign football coach work in every league?
No. TFF instructions restrict the leagues, duties and diploma levels in which foreign coaches may work. The 2026-2027 season rules apply separately. [7][8]
Is an exemption alone sufficient for a sports physiotherapist?
No. For physiotherapy or another health profession, the diploma, equivalence, registration and health legislation are examined separately.
Can a transferred foreign athlete play at the new club with the old exemption?
As a rule, no. The new contract, federation registration and ÇSGB procedure must be completed.
Does the right of residence continue when the exemption ends?
The right of residence tied to the exemption may end. If the foreigner also holds another valid residence permit, that permit may continue under its own conditions. [6][11]
What is the time limit for objecting to a refusal decision?
A decision of the ÇSGB may be objected to before the Ministry within thirty days of notification. For federation decisions, the route of appeal in the relevant instruction applies separately. [1]
Sources
- Law No. 6735 on International Labor Force (Uluslararası İşgücü Kanunu), in particular Arts. 6, 12, 13, 21 and 22: mevzuat.gov.tr
- Implementing Regulation of the International Labor Force Law (Uluslararası İşgücü Kanunu Uygulama Yönetmeliği), Art. 48/1-e and Art. 48/1-k; ÇSGB Types of Exemption (Muafiyet Türleri): csgb.gov.tr
- Ministry of Labor and Social Security (ÇSGB), Work Permit Exemption Table (Çalışma İzni Muafiyeti Tablosu): csgb.gov.tr
- ÇSGB, announcement of 17.09.2026 on the exemption application system: csgb.gov.tr
- ÇSGB, Work Permit Exemption Application Guide (Çalışma İzni Muafiyeti Başvuru Kılavuzu): calismaizni.csgb.gov.tr
- ÇSGB, Work Permit Exemption Frequently Asked Questions (Çalışma İzni Muafiyeti Sıkça Sorulan Sorular): csgb.gov.tr
- Turkish Football Federation (TFF), Instruction on the Status and Working Principles of Coaches (Antrenörlerin Statüsü ve Çalışma Esasları Talimatı): tff.org
- Turkish Football Federation, 2026-2027 Football Season Matters to Be Announced (İlan Edilmesi Gereken Hususlar): tff.org
- Council of State (Danıştay) 10th Chamber, E.2020/5387, K.2024/4109, 17.10.2024: app.dejure.ai
- Council of State (Danıştay) 8th Chamber, E.2021/7249, K.2024/2767, 09.05.2024: app.dejure.ai
- ÇSGB, Documents Issued to Foreigners (Yabancılara Düzenlenen Belgeler): csgb.gov.tr
- Law No. 7405 on Sports Clubs and Sports Federations (Spor Kulüpleri ve Spor Federasyonları Kanunu): mevzuat.gov.tr
- Council of State (Danıştay) 10th Chamber, E.2017/144, K.2021/4588, 06.10.2021: app.dejure.ai
- Council of State (Danıştay) 10th Chamber, E.2019/8602, K.2023/5727, 18.10.2023: app.dejure.ai