次の期限: 10/26 · リバースチャージ付加価値税(KDV-2)
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Trade registry fees, gazette notice charges and ITO service charges

Formation, amendment, branch, head office move and deregistration fees; Trade Registry Gazette notice charges; Istanbul Chamber of Commerce service charges, capacity report fees and online services.

最終更新: 2026年10月21日

このページはまだ日本語に翻訳されていません。英語またはトルコ語の内容を表示しています。

Three separate items are paid in trade registry procedures: the fee (to the state under the Law on Fees), the Trade Registry Gazette (TTSG) notice charge and the service charge of the chamber that runs the registry. The amounts below are from the Istanbul Chamber of Commerce (ITO) 2026 tariff; fees and notice charges are the same in other provinces, chamber charges may differ.

The amounts come from the site's parameter file and are used by the company formation cost tool.

項目値出典
設立登記費用 · 有限会社、株式会社、協同組合Exempt[1]
変更登記費用 · 物的会社(代表者を含む)8,598.80 TL[1]
支店開設 / 本店のイスタンブール移転 · 物的会社35,354.50 TL[1]
抹消登記費用 · 物的会社2,707.50 TL[1]
開業 / 支店登記費用 · 個人商人と協同組合支店5,466.10 TL[1]
変更登記費用 · 個人商人と協同組合2,707.50 TL[1]
抹消登記費用 · 個人商人と協同組合1,053 TL[1]
開業 / 支店登記費用 · 合名会社と合資会社15,688.40 TL[1]
変更登記費用 · 合名会社と合資会社3,881.60 TL[1]
抹消登記費用 · 合名会社と合資会社1,526.20 TL[1]
商業登記官報 · 会社の公告(1 語あたり)5.53 TL[1]
商業登記官報 · 設立公告(1 語あたり)2.48 TL[1]
商業登記官報 · 協同組合の公告(1 語あたり)2.85 TL[1]
商業登記官報 · 協同組合の設立公告(1 語あたり)1.78 TL[1]
商業登記官報 · 個人商人の開業(定額)708 TL[1]
書類謄本の手数料266.30 TL[1]
現況・権限・本店移転証明書の手数料895.80 TL[1]
İTO 手数料 · 設立2,160 TL[1]
İTO 手数料 · 設立時帳簿の認証2,760 TL[1]
İTO 手数料 · 増資、持分譲渡、組織変更、合併、分割3,440 TL[1]
İTO 手数料 · 内部代表規程3,010 TL[1]
İTO 手数料 · 総会運営規程 / 未登記の決議2,160 TL[1]
İTO 手数料 · 本人による署名届(1 人あたり)1,720 TL[1]
İTO 手数料 · 公告費用250 TL[1]
İTO 会議所入会費(資本金 50,000 TRY の有限会社の例)3,305 TL[2]
競争庁負担金(設立時と増資時の資本金に対して)0.04%[3]
有限会社の最低資本金50,000 TL[4]
株式会社の最低資本金250,000 TL[4]
株式会社 · 授権資本制度における当初資本金500,000 TL[4]
生産能力報告書 · İTO 申請手数料6,925 TL[5]
生産能力報告書 · TOBB 手数料(07.01.2026 から)8,500 TL[5]
  1. İstanbul Ticaret Odası · 2026 ticaret sicili harçları, TTSG ilan ücretleri ve hizmet bedelleri
  2. İTO · Tek Noktada limited şirket kuruluş süreci ve maliyeti (2026)
  3. 4054 sayılı Rekabetin Korunması Hakkında Kanun m.39 (Rekabet Kurumu payı, on binde 4)
  4. 6102 sayılı Türk Ticaret Kanunu (m.332, 580) ve 7887 sayılı Cumhurbaşkanı Kararı (asgari sermaye)
  5. İTO · Kapasite raporu ve sureti (başvuru ve TOBB ücretleri)

Fees by transaction

Transaction Limited and joint stock company Sole trader Cooperative General and limited partnership
Formation Exempt 5,466.10 TL Exempt 15,688.40 TL
Branch opening 35,354.50 TL 5,466.10 TL 5,466.10 TL 15,688.40 TL
Amendment (incl. representatives) 8,598.80 TL 2,707.50 TL 2,707.50 TL 3,881.60 TL
Deregistration 2,707.50 TL 1,053 TL 1,053 TL 1,526.20 TL
Head office move to Istanbul 35,354.50 TL 5,466.10 TL 5,466.10 TL 15,688.40 TL

Formation of capital companies and cooperatives has been exempt from fees since Law No. 7099. Branch, head office move and amendments are charged.

Gazette notice charges

Notice Charge
Company notices (amendments, general assemblies, capital etc.) 5.53 TL per word
Company formation notice 2.48 TL per word
Cooperative notices 2.85 TL per word
Cooperative formation notice 1.78 TL per word
Sole trader start of business Flat 708 TL
Women's and disabled entrepreneurs' cooperatives; deletion, ex officio and correction notices Free

Notices that must be published three times (e.g. calls to creditors in liquidation and mergers) are charged once. In the formation notice the whole articles of association are published, so long texts cost more; standard MERSİS texts are usually 600–900 words.

Document fees

  • Copy of a document: 266.30 TL
  • Status (activity) certificate, bankruptcy/concordat certificate, head office move certificate, confirmation and authority certificates: 895.80 TL

An e-signed activity certificate can be obtained from the ITO e-Portal and verified on the activity certificate check page. Since 2 January 2020 the registry no longer issues authority certificates for land registry transactions; land registries see records directly in MERSİS, so representatives and addresses must be kept current.

ITO service charges (2026)

Service Charge
Formation 2,160 TL
Certification of formation books 2,760 TL
Capital increase, share transfer, conversion, merger, demerger 3,440 TL
Internal representation directive 3,010 TL
General meeting directive, unregistered resolution 2,160 TL
Signature declaration in person (per person) 1,720 TL
Notice expenses 250 TL

The Competition Authority share is paid to the chamber at 0.04% of capital (or of the increase) at formation and capital increase (Law No. 4054 art. 39).

Example: ITO one-stop limited company formation

ITO's 2026 example for a limited company with TRY 50,000 capital and articles of about 700 words:

Item Amount
Registry fee Exempt
Formation service charge TRY 2,160
Certification of books TRY 2,760
Competition Authority share (0.04%) TRY 20
Chamber registration TRY 3,305
Gazette notice (about 700 words) TRY 1,736
Total TRY 9,981

Notary, translation, e-signature, KEP and advisory fees are not included.

Refunds

If a procedure is abandoned, or an amount is overpaid or paid for the wrong company, a refund can be requested from ITO by petition; templates are on ITO's important information and announcements page.

Capacity report fees

ITO issues capacity reports to industrial businesses with 1–9 insured employees (10 or more cannot apply). Applications are made at sanayi.org.tr; an expert engineer inspects the site and the report is finalised with TOBB approval.

Item Amount
ITO application fee 6,925 TL
TOBB fee 8,500 TL
Copy / amendment fee TRY 75

Required: last month's SGK employee list (address must match SGK records), title deed or lease signed by both parties, machinery list certified by a sworn or certified public accountant, machinery leases if any, and the current tax certificate. The annual operating statement must be filed by the end of April every year to keep the benefits of the industrial registry certificate.

ITO online services

Service Link
Membership dues inquiry and payment eportal.ito.org.tr/aidat-sorgulama
E-signed activity certificate eportal.ito.org.tr/faaliyet-belgesi-sorgulama-eimzali
Registration application result eportal.ito.org.tr/tescil-basvuru-sonucu-sorgulama
Registration application inquiry ITO registration inquiry
Document verification dogrula.ito.org.tr
Payment receipt inquiry eportal.ito.org.tr/odeme-dekontu-sorgulama
NACE code by activity bilgibankasi.ito.org.tr · NACE search
Company information bilgibankasi.ito.org.tr · company information
Registry appointments randevu.ito.org.tr

Sources

ITO 2026 trade registry fees and gazette charges (PDF); ITO one-stop limited company process and cost (PDF); ITO registry charges; ITO capacity report; Law on Fees Tariff (4); Fees General Communiqué No. 98.