Workforce Mobility & Immigration in Turkey

Work permit coordination for foreign partners, managers and key staff relocating to Turkey, filed jointly by employer and employee.

Turkey Reviewed September 2026

Currency

TRY (Turkish lira)

Free movement

Not applicable — work permit generally required for all nationalities

Main non-EU route

Work permit (çalışma izni) filed jointly by employer and employee

Registration deadline

Typically within 1–2 weeks of arrival

Housing — single employee

~$600–1,300/month (1-bed, central/expat-friendly districts; outer districts and the Asian side roughly $350–650/month)

Housing — family of four

~TRY 45,000–80,000/month (roughly $1,000–1,800) for a 2–3 bed in family-oriented neighborhoods

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Moving workforce into Turkey

Turkey's standard corporate tax rate is 25% (30% for financial institutions), applied after deductions and exemptions — but since 1 January 2025 a parallel domestic minimum tax regime requires every corporate taxpayer to also compute liability at 10% of taxable income before most exemptions and deductions, paying whichever of the two results is larger. Unlike the OECD Pillar Two minimum tax it echoes, Turkey's version is not restricted to large multinational groups above a consolidated-revenue threshold: it applies broadly, which caps the practical effect of investment incentives, R&D deductions and other reliefs that would otherwise reduce a company's effective rate below 10%.

Discuss your Turkey relocation plan

Turkey is not an EU/EEA member

Work permit (çalışma izni) filed jointly by employer and employee, typically alongside a Turkish Consulate work-visa application abroad prior to entry; no EU Blue Card equivalent applies, as Turkey is outside the EU

Confirm the right route for a hire

What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in Turkey guide for the employer registration steps that come next.

Set up a relocation process

What it costs to house a relocating employee

Figures below are indicative for Istanbul, Turkey's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

ItemSingle employeeFamily of four
Typical apartment1-bedroom3-bedroom
Rent (Istanbul)~$600–1,300/month (1-bed, central/expat-friendly districts; outer districts and the Asian side roughly $350–650/month)~TRY 45,000–80,000/month (roughly $1,000–1,800) for a 2–3 bed in family-oriented neighborhoods
Security depositCommonly 2 months' rent for furnished apartments; no universal statutory cap equivalent to Ireland's or the UK'sCommonly 2 months' rent for furnished apartments; no universal statutory cap equivalent to Ireland's or the UK's
Get a city-specific relocation estimate

Frequently asked questions

How does Turkey's domestic minimum tax work?
Since 1 January 2025, every corporate taxpayer computes liability under two parallel methods — the standard 25% rate after exemptions and deductions, and 10% of income before most exemptions and deductions — and pays whichever produces the higher amount. Unlike OECD Pillar Two, it is not limited to large multinational groups.
Is inflation accounting mandatory in Turkey right now?
No. A December 2025 law suspends the inflation-adjustment requirement for fiscal years 2025 through 2027, regardless of whether the underlying statutory trigger (PPI up more than 10% in-year and 100% over three years) is met. The trigger itself has not been repealed, and the president can extend the suspension further.
What is the dividend withholding tax rate?
15%, applying to distributions to both resident and non-resident shareholders, raised from 10% by Presidential Decree effective December 2024. Lower rates may apply under Turkey's double tax treaties, subject to eligibility conditions.
What's the minimum capital to form a Limited Şirket?
TRY 50,000, which can be paid in over 24 months following incorporation. An Anonim Şirket (joint-stock company) requires TRY 250,000, with at least 25% blocked in a Turkish bank account before registration completes.

Talk to a Turkey mobility expert

The domestic minimum tax and the inflation-accounting suspension both point to the same planning discipline: Turkish tax positions that look settled under current decrees rest on statutory triggers that remain in force and can reactivate. Companies should treat both as live variables to monitor annually, not settled facts to file away.