Import & Export Company Formation in Türkiye: Comprehensive 2026 Guide

Türkiye has long been positioned as a natural bridge between Europe, Asia, and the Middle East, making it one of the most attractive jurisdictions for international trade. In 2026, the country continues to strengthen its role as a global logistics, manufacturing, and distribution hub. For foreign and local investors alike, import & export company formation in Türkiye offers significant commercial advantages when structured correctly and in compliance with Turkish commercial, customs, and tax regulations.

As Akkas CPA & Turkish Accounting Firm, a full-service company formation and governance firm based in Istanbul since 2017, we advise international clients in multiple languages on establishing compliant, efficient, and scalable import-export businesses in Türkiye.

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Why Establish an Import & Export Company in Türkiye?

Türkiye’s strategic geography and trade infrastructure make it a preferred destination for cross-border commerce. Key advantages include:

• Customs Union with the European Union for industrial goods
• Extensive Free Trade Agreements with over 20 countries
• Advanced logistics infrastructure, ports, and free zones
• Competitive labor and operational costs
• Investor-friendly foreign direct investment regime
• No distinction between Turkish and foreign shareholders

Legal Framework Governing Import & Export Companies

Foreign individuals and corporations may freely establish and fully own import-export companies under the same conditions as Turkish nationals.

Import and export activities in Türkiye are regulated primarily under:

• Turkish Commercial Code (TCC)
• Customs Law and secondary customs regulations
• Foreign Trade Regime Decisions
• Tax Procedure Law and VAT legislation
• Relevant sector-specific regulations (where applicable)

While import-export activities do not generally require a special trade license, certain products (e.g., pharmaceuticals, chemicals, food, medical devices, defense items) are subject to additional permits and compliance standards.

Professional legal guidance is therefore critical during the formation stage to ensure full regulatory alignment.

Choosing the Right Company Structure

Several legal entities are available under Turkish law; however, the most common structure for import-export businesses is the Limited Liability Company (Ltd. Şti.).

Limited Liability Company (LLC)

An LLC offers flexibility, limited liability protection, and efficient governance. Key features include:

• Minimum capital requirement: TRY 50,000
• One or more shareholders (individuals or legal entities)
• 100% foreign ownership permitted
• Limited liability up to committed capital
• Simplified management structure

For most international traders, an LLC established through limited liability company formation provides an optimal balance between compliance, cost efficiency, and operational flexibility.

Step-by-Step Import & Export Company Formation Process

The incorporation process is relatively swift when properly managed. The typical steps include:

1. Determining company name and business scope
2. Preparing articles of association
3. Obtaining notarized and apostilled shareholder documents
4. Registering with the Trade Registry
5. Tax office and social security registrations
6. Capital declaration and company book certifications

Our firm provides end-to-end support for company formation in Türkiye, ensuring compliance with both corporate and foreign trade regulations.

Required Documentation

Accurate documentation is essential for a smooth incorporation process. Standard documentation includes:

• Passport copies of shareholders and directors
• Proof of address
• Signature declarations
• Articles of association
• Power of attorney (if applicable)

Detailed guidance on documentation is available on our required documents for company formation page, which is regularly updated to reflect current registry practices.

Customs Registration and Trade Operations

Following incorporation, import-export companies must:

• Register with the customs administration
• Obtain a customs user code
• Work with licensed customs brokers
• Comply with product-specific customs and conformity rules

Failure to meet customs obligations may result in fines, shipment delays, or suspension of trading rights. Legal oversight at this stage is strongly advised.

Taxation of Import & Export Companies in Türkiye

Tax planning is a core component of successful import-export operations. Key taxes include:

• Corporate Income Tax (standard rate applicable in 2026)
• Value Added Tax (VAT) on imports and domestic transactions
• Withholding taxes on certain payments
• Customs duties depending on product origin and classification

Export transactions are generally VAT-exempt, providing a significant cash-flow advantage. A detailed overview is available in our taxation guide, which addresses trade-specific considerations and incentives.

Bank Account Opening and Foreign Currency Transactions

An operational company bank account is mandatory for trade activities. Turkish banks require:

• Company registration documents
• Authorized signatory details
• Tax registration certificates
• Shareholder identification

Our firm assists clients with bank account opening, including foreign currency accounts essential for international trade settlements.

Accounting, Bookkeeping, and Compliance

Import-export companies must maintain statutory accounting records under Turkish standards and submit periodic filings. Obligations include:

• Monthly VAT returns
• Provisional tax declarations
• Annual corporate tax returns
• E-invoicing and e-ledger compliance

Professional accounting & bookkeeping services are critical to ensure compliance and avoid penalties, particularly given the complexity of trade-related VAT and customs documentation.

Typical Timeline for Company Formation

The total time required for the incorporation process itself is surprisingly rapid, often completed within 3 to 7 working days once all necessary documents are prepared and legalized.

When documentation is complete, the incorporation process is efficient. A realistic overview of procedural milestones is available on our Timeline page. In most cases, company formation can be completed within one week, followed by customs and banking registrations.

Why Work with Akkas CPA & Turkish Accounting Firm?

Since 2017, Akkas CPA & Turkish Accounting Firm has advised international investors, multinational groups, and entrepreneurs on corporate structuring and cross-border trade in Türkiye. Our multilingual team of Turkish company formation lawyers delivers integrated legal, tax, and compliance solutions under one roof.

We combine deep regulatory knowledge with practical commercial insight, ensuring your import-export business is established on a solid legal foundation.

Contact us for Import & Export Company Formation in Türkiye

Establishing an import/export company in a new jurisdiction requires local expertise to avoid costly delays and ensure full compliance with the Turkish Commercial Code and Customs regulations. As your dedicated legal partners in Istanbul, Akkas CPA & Turkish Accounting Firm provides end-to-end services, from initial structuring advice and document preparation to post-incorporation governance and legal counsel.

By partnering with our multilingual experts, you ensure that your entry into the Turkish market is executed with precision, allowing your import/export business to thrive by 2026.

If you are considering import and export company formation in Türkiye, we invite you to contact Akkas CPA & Turkish Accounting Firm for tailored legal advice. Our experienced team will guide you through incorporation, licensing, taxation, banking, and ongoing compliance, allowing you to focus on growing your international trade operations with confidence.