How it is calculated
ITO 2026 tariff:
| Parameter | Value | Source |
|---|---|---|
| Formation fee · limited, joint stock, cooperative | Exempt | [1] |
| Amendment registration fee · capital company (incl. representatives) | TRY 8,598.80 | [1] |
| Branch opening / head office move to Istanbul · capital company | TRY 35,354.50 | [1] |
| Deregistration fee · capital company | TRY 2,707.50 | [1] |
| Formation / branch fee · sole trader and cooperative branch | TRY 5,466.10 | [1] |
| Amendment fee · sole trader and cooperative | TRY 2,707.50 | [1] |
| Deregistration fee · sole trader and cooperative | TRY 1,053 | [1] |
| Formation / branch fee · general and limited partnership | TRY 15,688.40 | [1] |
| Amendment fee · general and limited partnership | TRY 3,881.60 | [1] |
| Deregistration fee · general and limited partnership | TRY 1,526.20 | [1] |
| Trade Registry Gazette · company notices (per word) | TRY 5.53 | [1] |
| Trade Registry Gazette · company formation notice (per word) | TRY 2.48 | [1] |
| Trade Registry Gazette · cooperative notices (per word) | TRY 2.85 | [1] |
| Trade Registry Gazette · cooperative formation notice (per word) | TRY 1.78 | [1] |
| Trade Registry Gazette · sole trader start of business (flat) | TRY 708 | [1] |
| Document copy fee | TRY 266.30 | [1] |
| Status, authority and head office move certificate fee | TRY 895.80 | [1] |
| ITO service charge · formation | TRY 2,160 | [1] |
| ITO service charge · certification of formation books | TRY 2,760 | [1] |
| ITO service charge · capital increase, share transfer, conversion, merger, demerger | TRY 3,440 | [1] |
| ITO service charge · internal representation directive | TRY 3,010 | [1] |
| ITO service charge · general meeting directive / unregistered resolution | TRY 2,160 | [1] |
| ITO service charge · signature declaration in person (per person) | TRY 1,720 | [1] |
| ITO service charge · notice expenses | TRY 250 | [1] |
| ITO chamber registration fee (TRY 50,000 limited company example) | TRY 3,305 | [2] |
| Competition Authority share (on capital at formation and increase) | 0.04% | [3] |
| Limited company minimum capital | TRY 50,000 | [4] |
| Joint-stock company minimum capital | TRY 250,000 | [4] |
| Joint-stock company · initial capital under registered capital system | TRY 500,000 | [4] |
| Capacity report · ITO application fee | TRY 6,925 | [5] |
| Capacity report · TOBB fee (from 07.01.2026) | TRY 8,500 | [5] |
- İstanbul Ticaret Odası · 2026 ticaret sicili harçları, TTSG ilan ücretleri ve hizmet bedelleri
- İTO · Tek Noktada limited şirket kuruluş süreci ve maliyeti (2026)
- 4054 sayılı Rekabetin Korunması Hakkında Kanun m.39 (Rekabet Kurumu payı, on binde 4)
- 6102 sayılı Türk Ticaret Kanunu (m.332, 580) ve 7887 sayılı Cumhurbaşkanı Kararı (asgari sermaye)
- İTO · Kapasite raporu ve sureti (başvuru ve TOBB ücretleri)
ITO's one-stop limited company example (TRY 50,000 capital, about 700-word notice) totals TRY 9,981: fee 0, service 2,160, books 2,760, Competition share 20, chamber registration 3,305, notice 1,736.