Establishing a company and working in a company are not the same thing
Foreign natural or legal persons may establish a company in Türkiye or become partners in an existing one. Registration in the trade registry, the tax record, the acquisition of shares or the payment of capital shows partnership status; it does not automatically make lawful the foreigner's carrying out of management, representation, marketing, sales, production, consulting or operational activity in Türkiye. For the purposes of Law No. 6735 on International Labor Force (Uluslararası İşgücü Kanunu), the decisive question is whether the foreigner actually works in the company and in what capacity. [1, Art. 6, 10]
The distinction between passive partnership and actual work
If the foreigner only contributes capital and does not manage or represent the company or carry out actual work in Türkiye, the status of a non-managing partner may come into play. By contrast, a work permit may be needed for a foreigner who signs contracts on behalf of the company, manages staff, meets customers, is regularly present at the workplace, directs and administers the commercial activity or exercises power of representation. What matters is not only the title in the trade registry but also the actual duties and signing authority.
A business opening license does not replace a work permit
According to the Ministry's explanation, a foreigner who will open a business must apply for a work permit after the incorporation and tax procedures and before starting work. A foreigner who has been granted a work permit may, with the permit document, request a business opening and work license from the municipality. The municipality's license and the Ministry's work permit are different administrative acts. [5]
Which foreign company partners must obtain a work permit?
| Company and duty | General legal position | Basic explanation |
|---|---|---|
| Partner who is a manager of a limited company | Work permit required | Alongside partnership, there is a management and representation capacity. |
| Partner who is a member of the board of directors of a joint-stock company | Work permit required | If carrying out management activity in Türkiye, works under a permit. |
| Managing general partner of a partnership limited by shares | Work permit required | There is actual work as a managing partner. |
| Member of the board of directors of a joint-stock company who does not reside in Türkiye | Exemption may be assessed | Under Regulation Art. 48/ç, with an official exemption document, at most three months. |
| Partner without a managerial capacity in other companies | Exemption may be assessed | Passive partnership and limited-activity conditions must also be proven. |
| Foreigner who is not a company partner but has authority of representation and binding at the highest level | Exemption may be assessed | The conditions of the three-month exemption under Regulation Art. 48/ç are examined. |
| Foreign business owner or person working on own account | Work permit required | An appropriate permit application is made before starting the activity. |
The exemption in the table is not a freedom that arises automatically in the sense of "no permit is needed". An exemption application must be made and a document must be issued by the Ministry. The three-month period cannot be turned into long-term or continuous management activity. [2, Art. 48/ç] [6]
Partner-manager in a limited company
Under the Turkish Commercial Code, the management and representation of a limited company belong to the managers. A foreign partner-manager who will actually serve in the management and representation of the company must work under a work permit. Merely being appointed manager by a resolution of the general assembly of partners gives no authority to start activity before the permit is issued. The managerial post and signing authority in the trade registry should be clearly shown in the application file. [7]
Partner member of the board of a joint-stock company
Whether a member of the board of a joint-stock company resides in Türkiye, whether the member actually works in the company and the duration of the management duty are important. For a board member who does not reside in Türkiye, an exemption of at most three months may come into play. For a partner board member who is continuously present in Türkiye and runs the company's affairs, a time-limited work permit is assessed. [1, Art. 10/5, 13] [2, Art. 48/ç]
Non-managing partner
The possibility of exemption for a partner without a managerial capacity rests on the assumption that no actual work is performed. If the foreigner is continuously present at the workplace, manages employees or represents the company, relying only on a "passive partner" record is risky. The scope and term of the exemption document and the nature of the activity should be examined together.
2026 work permit criteria for foreign company partners
The Ministry of Labor and Social Security's current criteria for foreign company partners set special financial adequacy and employment conditions for workplaces subject to the balance-sheet basis. [4]
Capital and partnership ratio requirement
For a foreigner who opens a new business or becomes a partner in a business:
- The paid-in capital of the company must be at least TL 500,000.
- The foreigner's capital amount in the company must be at least TL 500,000.
- The foreigner's partnership share must be at least 20 percent.
These three conditions are assessed together. A company capital of TL 500,000 is not sufficient on its own if the foreigner's share is below TL 500,000 or below 20 percent. The registration of a capital increase in the trade registry, the consistency of the payment with the bank and accounting records and the appearance of the share structure in the current trade registry gazette are important. [4]
Employment of five Turkish citizens and the seventh-month rule
For a foreigner who is a company partner or business owner, the employment of at least five Turkish citizens at the workplace is the basic rule. The first work permit may be issued with an annotation on this requirement; from the beginning of the seventh month of the first permit period, the employment of at least five Turkish citizens in every month is required. This provision does not mean that an application can be made at the moment of granting the permit without any employment plan. The business's real activity and its personnel plan should be explained in the application file. [4]
The exception for a capital share of one hundred thousand US dollars
If the foreign partner's capital share is USD 100,000 or more, the paragraphs of the Ministry's criteria that set the company-partner conditions of TL 500,000, 20 percent and employment of five Turkish citizens are not applied. The exception does not remove the other grounds of refusal in the Law, the reality of the job and the duty, professional prohibitions or the required documents. The date and record on the basis of which the foreign-currency amount was calculated should be documented. [4]
The general salary criterion
The salary declared in the application cannot be less than certain multiples of the gross minimum wage according to the foreigner's duty. In 2026 the gross minimum wage is TL 33,030. Under the Ministry's criteria, five times the minimum wage is the basis for senior managers, three times for other managers, two times for jobs requiring expertise/mastery and the minimum wage level for other jobs. It should not be assumed that a company partner will automatically be counted as a "senior manager" or that the salary criterion will not apply because of the partnership share; the duty chosen in the application and the actual authority are decisive. [4] [8]
| Duty category | 2026 gross minimum wage multiplier | Example of 2026 minimum gross salary |
|---|---|---|
| Senior manager | 5 times | TL 165,150 |
| Other manager | 3 times | TL 99,090 |
| Job requiring expertise or mastery | 2 times | TL 66,060 |
| Other job or profession | 1 time | TL 33,030 |
The table is a mathematical example for 2026 only. The gross minimum wage on the date of application and the classification of the duty are taken as the basis. The salary declaration cannot be shown lower in the payroll and the social security premium. [4] [8]
The exceptions to the general criteria should not be confused with the company partner criteria
Some personal and application-type exceptions of the Ministry that entered into force as of 3 August 2026 may remove the employment, financial adequacy or salary criteria for certain foreigners. Their effect on the conditions in Section C, specific to company partners, should be clearly confirmed through the application screen and the Ministry's current practice. The existence of an exception document does not give an absolute right to a work permit. [4]
A work permit or an independent work permit?
An application by a foreign company partner does not automatically mean an "independent work permit". The Ministry may issue a time-limited work permit to foreigners who are company partners or business owners. An independent work permit, on the other hand, is a type of permit that gives the foreigner the right to work on own name and account without being tied to an employer and has separate evaluation criteria. The structure of the company partnership, the activity and the application category must be chosen correctly. [1, Art. 10] [3] [5]
The company partner option on the application screen
In the e-İzin application, if the foreigner is a company partner or business owner, the relevant field is ticked. The consistency of the partnership, capital and duty information with the trade registry, the tax record and the application form should be checked. Choosing the wrong application category can lead to the wrong application of the evaluation criteria and a risk of refusal. [9]
How is a company partner work permit application made?
Application from within the country
For a foreigner who holds a residence permit in Türkiye issued in his or her name for at least six months and still valid on the date of application, an application from within the country can be made through e-İzin, subject to exceptions. The six-month condition does not mean that the foreigner must necessarily wait six months; it is a criterion relating to the total term of the residence permit issued. The permit must be valid on the date of application. [3] [10]
Application from abroad
The foreigner applies for a work visa at the Turkish diplomatic mission in the country of which he or she is a citizen or in which he or she is legally present, and obtains a reference number. The company in Türkiye completes the e-İzin application in time with this number. The diplomatic mission stage and the employer stage are linked to each other. [2] [10]
Application period and decision
The evaluation of applications that are properly completed and have all documents is concluded within 30 days. If additional information or documents are requested, the period begins to run after the requested documents are uploaded to the system. The passing of thirty days does not mean automatic approval. [2] [3]
Which documents should be in the application file?
Documents relating to the company
- The current Turkish Trade Registry Gazette.
- Records showing the capital and partnership structure.
- Resolutions on the managership, membership of the board of directors or representation and binding authority.
- Tax plate, activity certificate and current registry records.
- The balance sheet and income statement for the last year or, for new companies, capital documents.
- SGK workplace and Turkish employee records.
- Documents showing the company's activity, customers, contracts, production, sales or exports.
- The authorization document of the company official who signs the application.
Documents relating to the foreign partner
- A valid passport and the necessary translation.
- Biometric photograph.
- Documents showing the partnership share and payment of capital.
- The resolution explaining the area of duty and authority.
- Education and experience documents, if the duty requires them.
- A valid residence record in an application from within the country.
- The diplomatic mission reference number in an application from abroad.
- If an exemption or a criterion exception is invoked, the official document proving it.
Why should the job description be detailed?
Writing "company manager" or "partner" does not explain what the foreigner will do in the company. The job description should show concrete duties such as strategic decisions, signing, finance, sales, technical management, personnel management, production or international market activity. The authority in the trade registry and the duty declaration in e-İzin should not conflict.
How are partnership and the payment of capital proven?
The trade registry gazette, the share ledger, the capital payment record, the bank receipt, the documents of the certified public accountant and the articles of association may be assessed together. If the records show the capital structure at different dates, the current structure on the date of application should be explained. That the foreigner has transferred his or her share or lost the managerial capacity may affect the permit and its extension.
How should company resolutions and authority of representation be arranged?
Limited company managership resolution
The appointment of the foreign partner as manager, the form of authority, the term of the duty and the form of representation should conform to the trade registry. If there are several managers, joint or individual authority of representation should be shown consistently with the application form. A managership resolution does not mean that actually working without a permit is lawful.
Joint-stock company board resolution
Board membership, authority of representation, delegated-member status and a senior management duty are distinguished from one another. The time-limited exemption of a board member who does not reside in Türkiye and the work permit of a partner member who carries out continuous management activity in Türkiye are not the same act. [2, Art. 48/ç]
Legal-entity partner and foreign representative
If a legal entity is a board member or there is a foreign company partner in the company, the capacity and work activity of the natural person acting on behalf of the legal entity are assessed separately. The chain of partnership, the beneficial owner or the resolution of representation should be explained in the application file.
The first permit, the extension and the seventh-month check
The first work permit may be granted for at most one year, not exceeding the term of the employment or service contract. With the same company and duty, the first extension may be issued for at most two years and later extensions for at most three years. An extension application may begin when 60 days remain until the end of the permit and must be completed before the permit ends. [1, Art. 10] [3]
When is the employment of five Turkish citizens sought?
The first permit for a foreign company partner may be issued with an annotation as to the employment requirement. Since the employment of five Turkish citizens in each month from the beginning of the seventh month is the basis, merely increasing the number of staff on the date of the extension may not be enough. The continuity of the monthly SGK records is important. [4]
Can work continue while the extension is awaited?
If an extension application has been made in time, the foreigner may continue to work for the same employer and in the same job for at most 90 days after the previous permit ends, while the application is being evaluated. If the company, the duty or the workplace has changed, this protection may not apply. [3]
If the partnership or management capacity changes
A fall in the share ratio, the foreigner's leaving the managership, a change of company type, a merger or the termination of the legal entity affects the basis of the work permit. Cases that must be notified to the Ministry within 15 days and changes that require a new permit should be assessed separately. In mergers or transfers in which the legal entity changes, a change of employer may arise; the need for a new application should be investigated. [1, Art. 22] [3]
Work permit, SGK and tax status are not the same thing
A work permit regulates the foreigner's right to work in Türkiye for a specific activity. Whether a company partner is covered by social security under 4/a or 4/b is determined separately within the framework of Law No. 5510, according to the partnership and management capacity. The granting of a work permit does not necessarily mean that the foreigner is regarded as an employee or that partnership income is salary. The company's certified public accountant and lawyer must ensure that the salary, SGK and tax declarations in the permit application do not conflict with one another. [11]
Consistency of the permit salary declaration with the payroll
There must be consistency between the salary declared to the Ministry, the earnings on which the social security premium is based and the amount actually paid. Partnership dividends, a manager's fee and employment contract salary are legally different items. The correct documents should be prepared according to the form of work chosen in the application.
Direct foreign investments of a distinctive nature
If a direct foreign investment meets certain conditions, a special assessment and an exception to the employment criterion may be applied for key personnel. Not every company with foreign partners is a "direct foreign investment of a distinctive nature". The investment amount, the company structure, turnover or exports and the key personnel conditions must be documented in accordance with the relevant special regulation. [3]
An investment or conformity certificate does not automatically create a work permit. The application must be made in the correct category and the foreigner's key personnel quality must be shown.
What can be done if the application is refused?
In the refusal decision, it should be determined which ground under Article 9 of Law No. 6735 has been applied. The areas most often discussed in company partner applications are capital, the partnership ratio, the employment of five Turkish citizens, the reality of the activity and the duty, the salary and the application category.
The Ministry's decision may be objected to through e-İzin within 30 days of notification, with an explanatory petition and documents. If the deficiency is remedied later, a new application is also possible; a new application does not protect the earlier objection and suit periods. If the objection is rejected, the route of administrative justice is considered. [1, Art. 21] [3]
Records to be compared in a company partner refusal file
| Refusal heading | Record to be checked |
|---|---|
| Insufficient capital | Trade registry, share ledger, bank and accounting records |
| Partnership ratio | The current registry and share distribution on the date of application |
| Number of Turkish employees | Monthly SGK service lists and departures |
| Salary criterion | Duty category, contract, payroll and SGK earnings |
| Activity or added value | Sales, export, contract, production and customer records |
| Management capacity | Managership/board resolution and authority of representation |
| Exemption claim | Residence, duration of the duty and the Ministry's exemption document |
Does an annulment action directly result in a permit?
A court's annulment of a refusal act does not mean that a work permit is issued directly without current conditions being examined. The administration re-evaluates the application in line with the reasoning of the decision. The applicant should take into account that a right to a permit or residence does not arise automatically during the course of the case.
What do court decisions show for company partners?
Decision E.2022/4945, K.2023/9073 of the 10th Chamber of the Council of State (Danıştay) concerns a work permit application of a foreign company partner in the period of the repealed Law No. 4817. The majority upheld the annulment decision; the dissenting opinion regarded the refusal act as lawful because of the company's limited commercial activity, loss, tax base and low employment. The decision belongs to the period before the current criteria of TL 500,000, 20 percent, five employees and USD 100,000. In a current application, it is not a threshold to be applied directly but a historical example showing that the company's activity and the administrative justification must be made concrete. [12]
In decision E.2018/124, K.2022/213 of the 10th Chamber of the Council of State too, an extension application of company partners in the period of the old legislation was discussed; the majority upheld the annulment ruling and the dissenting opinion relied on financial/employment data. That there are different assessments in the same historical disputes makes it necessary to identify the current statutory and administrative criteria clearly. [13]
Pre-application checklist
- Determine whether the foreigner is a passive partner, a manager or someone who actually works.
- Document the managerial or board capacity according to the company type.
- Choose whether a work permit, an independent permit or an exemption is needed.
- Calculate the TL 500,000 and 20 percent conditions for the company and the foreigner's share.
- If the USD 100,000 exception applies, prepare the foreign-currency and capital documents.
- Show the plan for five Turkish employees and its continuity after the seventh month.
- Make the job description, salary category and payroll/SGK plan consistent.
- Update the trade registry, share, representation, balance sheet and activity documents.
- Check the e-İzin application category and the signing authority.
- Track the notification and new-permit need for changes in partnership or management.
Common mistakes
- Thinking that incorporating a company is the same as a work permit.
- Having the foreign partner actually work after appointing him or her manager and before the permit is issued.
- Using the passive-partner exemption for continuous management activity.
- Overlooking the TL 500,000 foreign capital amount even though the 20 percent ratio is met.
- Thinking that the USD 100,000 exception applies to all grounds of refusal.
- Meeting the five Turkish employee requirement only for the extension month.
- Showing the duty title as senior manager and not meeting the salary criterion.
- Conflict between the trade registry and the duty and signature information in e-İzin.
- Assuming that the work permit continues automatically when the partnership or company type changes.
- Thinking that the earlier objection period has stopped because a new application was made after a refusal.
Related articles: Work Permit in Türkiye: Application Conditions, Types, Extension and Objection to a Refusal Decision; Work Permit Application for Foreigners in Türkiye; Work Permit Evaluation Criteria for Foreigners; Key Personnel Work Permit in Direct Foreign Investments of a Distinctive Nature; How Can Foreigners Establish a Company in Türkiye?; Refusal of a Work Permit Application.
Conclusion
The work permit of a foreign company partner rests not only on shareholding but on the joint assessment of the company type, the managerial capacity, the actual duty, the capital, the partnership ratio, employment and salary data. Even if the company has been incorporated and the partnership registered, the foreign manager must obtain a work permit or a valid exemption document before actually starting to work. The application file must show full consistency between the trade registry and the e-İzin declarations; from the seventh month of the first permit, the Turkish employee requirement and post-permit notifications must be monitored regularly.
Frequently Asked Questions
Must every foreigner who becomes a partner in a company obtain a work permit?
No. The managerial capacity and actual work are what matter. The partner-manager of a limited company and the partner member of the board of a joint-stock company as a rule obtain a permit; for a non-managing partner, an exemption may be assessed. [3]
Can a foreign partner work immediately after establishing the company?
No. Incorporation and tax procedures do not replace a work permit. An appropriate permit must be obtained before starting activity. [5]
Is a work permit needed for a partner who is a manager of a limited company?
Yes. Since the partner who is a manager carries out management and representation activity, he or she works under a work permit. [1, Art. 10/5]
Can a member of the board of a joint-stock company benefit from the exemption?
For a board member who does not reside in Türkiye, an exemption of at most three months may come into play. An exemption document must be obtained and the scope of the activity matters. [2, Art. 48/ç] [6]
Can a non-managing foreign partner attend a company meeting without a work permit?
The exemption conditions and the duration of the activity are assessed separately. Continuous management, representation or operational work may exceed the limit of passive partnership.
How many TL must the company capital be?
In a company partner application, the paid-in capital of the company must be at least TL 500,000. The foreigner's capital share must also be at least TL 500,000 and the partnership ratio at least 20 percent. [4]
Is a 20 percent partnership alone sufficient?
No. The foreigner's capital amount must be at least TL 500,000 and the company's paid-in capital must also be at least TL 500,000. [4]
What does a capital share of one hundred thousand US dollars achieve?
This threshold means that the company-partner-specific criteria of TL 500,000, 20 percent and five Turkish employees are not applied. The other statutory and application conditions continue. [4]
When does the five Turkish employee requirement begin?
The first permit may be issued with an annotation; from the beginning of the seventh month of the first work permit, the employment of at least five Turkish citizens in every month is the basis. [4]
What happens if one of the Turkish employees leaves during the month?
A deficiency in the monthly SGK records may be regarded as a breach of the permit condition. Staff changes and continuity documents should be managed without delay.
How is the salary to be paid to a company partner determined?
Multiples of the gross minimum wage are applied according to the duty category. Partnership dividends are not the same as salary; the application, the payroll and the SGK record must be consistent. [4]
Does a company partner receive an independent work permit?
Not always. The Ministry may issue a time-limited permit to a company partner or business owner. An independent work permit is a separate type of permit. [3] [5]
In an application from within the country, must one have lived in Türkiye for six months?
The general rule is that a residence permit issued in the person's name for at least six months and valid on the date of application is held. This is not necessarily a requirement to wait six months. [3]
Who makes the company partner work permit application?
The application is made through e-İzin with the company's authorized account and e-signature. In an application from abroad, the diplomatic mission reference number is used.
Is the trade registry gazette alone sufficient?
No. Capital, share, duty, balance sheet, SGK, salary and activity documents are also submitted according to the type of application.
For how many years is the first permit issued?
The first permit may be for at most one year, not exceeding the term of the contract; with the same employer, the first extension may be for at most two years and later extensions for at most three years. [1, Art. 10]
Does the permit continue if the partnership share changes?
A change in the share may affect the minimum criterion or the basis of the application. Notification to the Ministry and whether a new application is needed should be checked.
If the company merges, does the existing permit remain valid?
In a merger, a change of legal entity and employer may arise. The scope of the existing permit and the need for a new application are assessed according to the specific type of merger.
Within how many days is a refusal objected to if the application is refused?
The Ministry may be objected to through e-İzin within 30 days of notification of the refusal decision. [1, Art. 21]
If the refusal decision is annulled, is the permit issued automatically?
As a rule, no. The administration re-evaluates the application and the current conditions in line with the court's reasoning.
Sources
- Law No. 6735 on International Labor Force (Uluslararası İşgücü Kanunu), in particular Arts. 6, 9, 10, 13, 21-23. resmigazete.gov.tr
- Implementing Regulation of the International Labor Force Law (Uluslararası İşgücü Kanunu Uygulama Yönetmeliği), in particular Arts. 17-18, 25, 48 and 66. resmigazete.gov.tr
- Ministry of Labor and Social Security (ÇSGB), Foreigners in Working Life - Frequently Asked Questions (Yabancıların Çalışma Hayatı - Sıkça Sorulan Sorular). calismaizni.csgb.gov.tr
- Ministry of Labor and Social Security (ÇSGB), Work Permit Evaluation Criteria (Çalışma İzni Değerlendirme Kriterleri). csgb.gov.tr
- Ministry of Labor and Social Security (ÇSGB), Conditions and Process for Foreigners to Open a Company/Business in Türkiye (Yabancıların Türkiye'de Şirket/İşyeri Açma Şartları ve Süreci). csgb.gov.tr
- Ministry of Labor and Social Security (ÇSGB), Work Permit Exemption and Table of Board Members/Company Partners (Çalışma İzni Muafiyeti ve Yönetim Kurulu Üyeleri/Şirket Ortakları Tablosu). csgb.gov.tr
- Turkish Commercial Code No. 6102 (Türk Ticaret Kanunu), in particular the provisions on managers of limited companies and the board of directors of joint-stock companies. mevzuat.adalet.gov.tr
- Ministry of Labor and Social Security (ÇSGB), 2026 Minimum Wage Data (2026 Asgari Ücret Verileri). csgb.gov.tr
- Ministry of Labor and Social Security (ÇSGB), e-İzin Application Guide for Work Permits of Foreigners (e-İzin Yabancıların Çalışma İzinleri Başvuru Kılavuzu). csgb.gov.tr
- Ministry of Labor and Social Security (ÇSGB), Information and Documents Required in the Work Permit Evaluation Process (Çalışma İzni Değerlendirme Sürecinde Gerekli Bilgi ve Belgeler). csgb.gov.tr
- Law No. 5510 on Social Insurance and General Health Insurance (Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu). mevzuat.adalet.gov.tr
- Council of State (Danıştay) 10th Chamber, E.2022/4945, K.2023/9073, 27.12.2023. app.dejure.ai
- Council of State (Danıştay) 10th Chamber, E.2018/124, K.2022/213, 19.12.2022. app.dejure.ai