Can a foreign company director obtain a work permit in Turkey? Learn the 2026 rules for foreign directors, board members, company shareholders, managing partners, capital requirements, five-employee rule, salary criteria and application procedures.

Yes. A foreign company director can obtain a work permit in Turkey in 2026, provided that the director’s position, company structure and application satisfy the applicable requirements under International Labour Force Law No. 6735 and the current work permit evaluation criteria.

However, being appointed as a company director does not automatically provide the right to work in Turkey.

The legal position depends heavily on whether the foreign national is a managing director, board member, company shareholder, senior executive, branch manager or merely a non-resident board member who does not actively manage the business.

Current guidance from the Ministry of Labour and Social Security expressly states that foreign company partners and qualifying board members can work by obtaining a work permit. At the same time, non-resident members of the board of directors of joint stock companies and non-managing partners of other companies fall within the work permit exemption framework.

This distinction is one of the most important issues for international companies entering the Turkish market.

Does Every Foreign Company Director Need a Work Permit?

No.

The answer depends on whether the individual actually performs work or management activities in Turkey.

A foreign national who actively manages a Turkish company, directs employees, signs operational documents, carries out executive duties or works regularly for the business will generally need the appropriate work authorization.

By contrast, current Ministry guidance states that a non-resident board member of a joint stock company may fall within the work permit exemption regime.

Therefore, the title “director” alone is not enough to determine the immigration position.

The foreigner’s actual role matters.

Foreign Managing Director Versus Non-Resident Board Member

This distinction should be identified before the company makes the appointment.

Consider two foreign executives.

The first lives abroad, attends several board meetings each year and does not participate in the daily management of the Turkish company.

The second relocates to Turkey, supervises employees, signs commercial agreements and directs the company’s operations.

Although both may appear in corporate records as directors or board members, their work permit positions can be very different.

The second person is performing active work and management in Turkey and should generally obtain work authorization.

Can a Foreign Director of a Limited Liability Company Obtain a Work Permit?

Yes.

A foreign national appointed to an active management role in a limited liability company may apply for a work permit.

Where that foreign director is also a shareholder, special rules applicable to foreign company shareholders may become relevant.

The Ministry’s current criteria distinguish between ordinary foreign employees and foreigners who own or become partners in the business.

This distinction can significantly change the capital and employment requirements.

Can a Foreign Board Member of a Joint Stock Company Obtain a Work Permit?

Yes.

A foreign board member who actively works for or manages the company may obtain a work permit subject to the applicable conditions.

However, a non-resident board member who does not perform active management duties may fall within the exemption framework identified by the Ministry.

International groups should therefore determine whether the foreign board member will merely exercise corporate oversight or will actually perform day-to-day executive functions in Turkey.

Can a Foreign Shareholder Also Be the Company Director?

Yes.

Foreign nationals may own shares in Turkish companies and may also hold management positions.

However, share ownership does not automatically authorize the shareholder to work.

A foreign shareholder who actively works in the company normally needs to satisfy the applicable work permit requirements.

The Ministry applies specific evaluation criteria to foreign company shareholders.

What Are the 2026 Requirements for a Foreign Shareholder-Director?

Under the current work permit evaluation criteria, where the foreign national is a company shareholder or business owner, the Ministry generally requires that:

the company’s paid-in capital be at least TRY 500,000,

the foreign shareholder’s own capital contribution be at least TRY 500,000,

and

the foreign shareholder hold at least 20% of the company.

These rules are particularly important for foreign investors who intend both to own and actively manage their Turkish company.

Is There a Five-Turkish-Employee Requirement?

Yes, generally for foreign shareholder or business-owner applications.

Current Ministry criteria state that a workplace employing a foreign company shareholder or business owner must generally employ at least five Turkish citizens.

However, the first work permit may initially be issued without requiring those five Turkish employees during the first six months. Beginning from the seventh month, the workplace must generally employ at least five Turkish citizens every month.

This six-month initial period is particularly important for newly established companies.

Example: Newly Established Foreign-Owned Company

A foreign investor establishes a limited liability company in Ankara and owns 60% of its shares.

The investor also intends to serve as managing director.

If the capital conditions are satisfied, the foreign shareholder may apply for a work permit.

The company may receive the initial permit subject to the rule that the five-Turkish-employee requirement must generally be satisfied beginning from the seventh month.

If the employment requirement is not satisfied, the extension application may be adversely affected.

Is There an Exception for Large Foreign Capital Contributions?

Yes.

The current criteria provide an important exception.

Where the foreign shareholder has a capital share of USD 100,000 or more, the ordinary shareholder requirements concerning minimum capital share, minimum ownership percentage and five-Turkish-employee employment criterion do not apply in the same manner.

This can be highly relevant for substantial foreign investments.

Does the Company Itself Need to Meet Financial Requirements?

For ordinary foreign employee applications, yes.

Current general evaluation criteria provide that a newly established business subject to balance-sheet accounting must generally have at least TRY 500,000 paid-in capital.

For an operating company with at least one annual balance sheet and income statement, one of the following generally needs to be satisfied:

TRY 500,000 paid-in capital,

TRY 8,000,000 net sales,

or

USD 150,000 exports.

The exact criterion depends on whether the director applies as a foreign employee or as a foreign shareholder.

Is the Five-Employee Rule Different for an Employee Director?

Potentially.

Under the general 2026 criteria, workplaces generally need to employ at least five Turkish citizens for each foreign national for whom a work permit is requested.

However, exceptions exist.

One important current rule provides that workplaces with at least TRY 50 million in net sales in the previous year may obtain work permits for up to five foreign employees without the ordinary five-Turkish-employee criterion being applied to those applications.

This can be especially valuable for larger companies hiring foreign executives.

New 2026 Exception for Foreigners Already Legally in Turkey

A significant change became effective on August 3, 2026.

Under the current evaluation criteria, where a foreigner has legally remained in Turkey for at least one year during the preceding three years under a work permit, residence permit or qualifying international protection status, a domestic work permit application may benefit from an exemption from the ordinary employment and financial-capacity criteria, subject to limits.

The exemption generally applies to up to three foreigners in the same workplace, and the number of foreigners working under this mechanism may not exceed the number of Turkish citizens employed there.

This new rule may significantly help foreign executives who have already established lawful residence in Turkey.

Does a Foreign Director Have to Meet a Salary Requirement?

Where the director is employed as a foreign executive rather than applying under a shareholder-specific structure, the salary stated in the work permit application is important.

Current Ministry criteria provide minimum wage multiples according to position.

For senior executives, the salary cannot generally be lower than five times the gross minimum wage applicable on the application date.

For other managers, the minimum is generally three times the gross minimum wage.

The correct classification of the director’s position therefore matters.

Is Every Director Automatically a Senior Executive?

No.

The Ministry may evaluate the actual job description, authority, responsibility and company structure.

A chief executive officer, general manager or equivalent high-level executive may fall within the senior executive category.

A department-level manager or another managerial position may instead fall within the ordinary manager category.

Companies should avoid using an artificially senior title merely to support an immigration application.

The application should accurately reflect the role.

Can the Director Be Paid From Abroad?

International companies sometimes assign executives to Turkey while continuing to pay part or all of the compensation through a parent company abroad.

This can create employment, social security, tax and work permit documentation issues.

For work permit purposes, the application must still demonstrate compliance with the applicable employment and wage criteria where those criteria apply.

The cross-border compensation structure should therefore be reviewed before submission.

Can a Director of a Newly Established Company Apply Immediately?

Potentially, yes.

A company does not necessarily need to operate for several years before employing a foreign director.

Current Ministry rules expressly contain financial criteria for newly established businesses, including the TRY 500,000 paid-in capital threshold under the general evaluation framework.

Foreign business owners may also apply after completing company establishment procedures and before beginning active work.

This means company formation and work permit planning should be coordinated.

Can the Foreign Director Start Working Immediately After Company Formation?

No.

Company registration does not itself authorize the foreign director to begin working.

The Ministry states that foreigners opening a workplace or working on their own behalf must obtain work authorization before beginning work.

The company may legally exist while the foreign shareholder-director still lacks authorization to perform active work.

This distinction is frequently overlooked by foreign investors.

Can the Foreign Director Sign Documents Before the Work Permit Is Granted?

This requires caution.

Corporate authority and immigration authorization are different legal issues.

A foreign national may have corporate authority under company law while still being prohibited from actively working in Turkey without work authorization.

Whether a particular isolated corporate act amounts to work depends on the circumstances.

Foreign investors should therefore avoid assuming that registration as an authorized representative automatically eliminates work permit requirements.

Can a Non-Resident Foreign Director Attend Board Meetings?

Potentially, yes, depending on the role and circumstances.

The Ministry expressly identifies non-resident board members of joint stock companies within the work permit exemption framework.

However, the foreigner should genuinely remain a non-resident board member rather than effectively managing the Turkish company from within Turkey.

Repeated operational activity may change the analysis.

What About a Non-Managing Foreign Shareholder?

Current Ministry guidance also recognizes non-managing partners of other companies within the work permit exemption framework.

Therefore, merely investing money and owning shares does not necessarily require a work permit.

The problem arises when the foreign shareholder begins actively working for or managing the company.

Can a Foreign Company Branch Manager Obtain a Work Permit?

Yes, potentially.

Foreign companies operating through a Turkish branch may employ foreign managerial personnel through the work permit system.

The application is assessed according to the applicable rules concerning the company or branch, the foreigner’s role, financial qualifications and, where relevant, special foreign direct investment provisions.

For companies qualifying as certain foreign direct investments, special rules for key personnel may apply.

Special Rules for Major Foreign Direct Investments

Certain substantial foreign direct investments benefit from a special regime.

The Ministry publishes annually adjusted thresholds for qualifying investments.

For 2026, one route includes companies or branches where foreign shareholders hold at least TRY 21,946,007 in capital and the company or branch has at least TRY 1,648,938,600 in annual turnover. Other qualification routes concern employment, fixed investment and the international investment structure of the parent company.

Companies meeting the relevant conditions may benefit from special procedures concerning foreign key personnel.

Who Can Be Considered Key Personnel?

Key personnel generally include individuals holding senior management authority, specialized technical or professional knowledge, or significant responsibility for the investment.

The company may need to produce documents proving the foreign executive’s authority, expertise or assignment by the foreign parent company.

The Ministry’s document guidance specifically refers to assignment letters from foreign parent companies and documentation supporting specialized knowledge or management responsibility.

Can a Foreign Liaison Office Director Obtain a Work Permit?

Potentially.

The Ministry provides a specific framework for foreign personnel employed by liaison offices.

For qualifying liaison offices, a maximum of one foreign employee holding the relevant authorization may generally obtain a work permit for the office’s permitted activity period, subject to the applicable conditions.

The liaison office must also maintain the required authorization from the relevant investment authority.

What Documents Are Usually Required?

The exact file depends on the structure of the application, but work permit applications typically involve:

the foreigner’s passport,

employment or service documentation,

corporate registration records,

company financial documentation,

position and salary information,

electronic application records,

and documents proving the director’s authority or shareholding where relevant.

The Ministry may also request diplomas, assignment letters, documents showing specialist expertise and additional company records depending on the foreigner’s role.

How Is the Work Permit Application Made?

Applications are submitted through the Ministry’s electronic work permit system.

There are two principal routes:

domestic application, and

application from abroad.

The correct route depends primarily on the foreigner’s immigration status in Turkey.

Can the Director Apply From Inside Turkey?

Generally, a domestic application can be made where the foreign national has a qualifying residence permit issued for at least six months and still valid on the date of application.

Current Ministry guidance also recognizes certain categories of legally present foreigners who may apply domestically without the ordinary residence-permit condition where specifically determined by the Directorate General.

The application is filed electronically by the employer or authorized representative.

What If the Foreign Director Is Outside Turkey?

The foreigner normally begins the work permit procedure through a Turkish embassy or consulate in the country of citizenship or lawful residence.

The foreign mission provides a 16-digit reference number.

The Turkish company then completes the work permit application electronically using that reference number.

This means the director and Turkish company must coordinate the two stages carefully.

How Long Does the Ministry Take to Decide?

The Ministry states that duly completed applications are generally evaluated within 30 days, provided all required information and documents have been submitted.

If additional documentation is requested, the period is calculated from the date the requested information is properly uploaded.

Applicants should therefore distinguish between a technically submitted application and a complete application.

Does the Work Permit Also Provide Residence Rights?

Generally, yes.

A fixed-term, permanent or independent work permit ordinarily provides both the right to work and the right to reside during its validity period.

The Ministry expressly states that these work permits substitute for residence permits, subject to limited exceptions concerning particular protected-status categories.

A foreign director with a qualifying work permit therefore normally does not need a separate residence permit merely for the same period of lawful work.

How Long Is the First Work Permit?

A first fixed-term work permit is normally granted for a limited period linked to the specific employer, workplace and job.

The permit cannot generally exceed the duration of the relevant employment or service relationship.

Work permit extensions may subsequently allow longer periods when the statutory conditions continue to be met.

Can the Work Permit Be Transferred to Another Company?

Not automatically.

The Ministry states that work permit applications to work for a different employer are treated according to first-application procedures and principles.

Therefore, a foreign director moving from Company A to Company B should not assume that the first company’s permit can simply be transferred.

What If the Foreign Director Changes Position Within the Same Company?

A material change in the foreigner’s job or authority can affect the conditions underlying the work permit.

Where the foreigner moves from an ordinary managerial role to chief executive or another materially different position, the company should consider whether the permit or associated employment records need to be updated.

The job title used in the application should always correspond to the actual work performed.

Can a Foreign Director Obtain an Independent Work Permit?

Potentially.

An independent work permit allows a foreigner to work on their own behalf without being tied to a specific employer.

The Ministry evaluates applications based on factors such as education, professional experience, contribution to science and technology, the economic and employment impact of the activity or investment and the foreigner’s capital share where the applicant is a company shareholder.

However, this should not be confused with the ordinary temporary permit frequently used for shareholder-directors.

Does Owning 100% of the Company Guarantee a Work Permit?

No.

Full ownership does not automatically create a right to work.

The company, foreign shareholder and application must still satisfy the relevant statutory and administrative conditions unless an applicable exemption applies.

Work permits remain subject to Ministry evaluation.

Can a Company With No Turkish Employees Obtain a Director’s Work Permit?

Potentially in certain circumstances, especially during the initial period for a qualifying foreign shareholder-director.

Under the shareholder rules, the five-Turkish-employee condition is generally required beginning from the seventh month of the initial work permit.

Other exemptions may also apply depending on company turnover, the foreigner’s existing lawful residence history or the foreigner’s status.

The company should therefore not assume either that five employees are always required immediately or that they are never required.

What Happens If the Five-Employee Requirement Is Not Met Later?

This can jeopardize the extension.

The Ministry’s work permit annotations state that a foreign company partner or owner whose permit is subject to the five-employee rule must maintain at least five Turkish employees beginning from the required period, and failure to satisfy this condition can result in the extension request not being approved.

Employment planning should therefore begin before the seventh month.

Can the Director Work in Ankara, Istanbul, Izmir, Mersin or Bursa?

Yes, subject to the specific permit and company structure.

Foreign directors commonly manage businesses in major commercial centres including Ankara, Istanbul, Izmir, Mersin and Bursa.

However, the work permit contains information identifying the relevant company and province of work.

A material change in workplace or province should therefore be reviewed from a work permit perspective.

What Happens If the Director Works Without a Permit?

Unauthorized foreign employment can result in administrative consequences for both the foreigner and the company.

Corporate registration as director or shareholder is not a defence where work authorization was legally required.

Foreign companies should therefore complete immigration planning before the director begins operational work.

Does the Company Need to Register the Foreign Director for Social Security?

Work authorization and social security obligations should be analyzed together.

Once the foreign director begins employment, the company must comply with the applicable employment and social security rules unless a lawful international social security arrangement or another specific exception applies.

Foreign executive structures should therefore be reviewed not only from an immigration perspective but also from employment, payroll and social security perspectives.

What If the Director Is Assigned by a Foreign Parent Company?

This is common in multinational groups.

The Ministry’s application documentation expressly contemplates assignment letters issued by foreign parent companies for qualifying key personnel.

The Turkish entity should document:

the relationship with the foreign parent,

the director’s position,

the assignment,

management authority,

qualifications,

and proposed work in Turkey.

Practical Example: Foreign Shareholder and Managing Director

A German investor establishes a Turkish limited liability company, holds 70% of the shares and is appointed managing director.

Because the investor intends to work actively in Turkey, share ownership alone is insufficient.

The investor should apply for the appropriate work permit and satisfy the shareholder criteria unless an exception applies.

If the initial permit benefits from the six-month grace period for the employment criterion, the company should prepare to maintain at least five Turkish employees beginning from the seventh month.

Practical Example: Non-Resident Foreign Board Member

A British national sits on the board of a Turkish joint stock company but lives permanently in London and does not manage daily Turkish operations.

Current Ministry guidance identifies non-resident joint stock company board members within the work permit exemption framework.

The company should nevertheless ensure that the person’s activities genuinely remain consistent with that exempt position.

Practical Example: Foreign Chief Executive Employed by Turkish Subsidiary

A multinational group appoints a foreign chief executive to manage its Turkish subsidiary.

The director owns no shares.

The application may therefore be evaluated principally under the general work permit criteria rather than the special shareholder criteria.

Because the role is a senior executive position, the applicable wage criterion may require compensation of at least five times the gross minimum wage at the application date.

Practical Example: USD 150,000 Foreign Shareholder

A foreign investor contributes USD 150,000 as capital and actively manages the company.

Because the foreigner’s own capital share exceeds USD 100,000, the specific exception in the shareholder evaluation criteria may remove the ordinary TRY 500,000, 20% ownership and five-employee criteria otherwise applicable to foreign shareholder applications.

The remaining legal requirements still need to be satisfied.

Practical Example: Established Company With TRY 60 Million Net Sales

An established company has TRY 60 million in net sales during the previous year and wants to employ a foreign director.

Current criteria exempt up to five foreign employees in workplaces with at least TRY 50 million net sales from the ordinary five-Turkish-employee employment criterion.

This can substantially simplify executive recruitment for larger businesses.

Practical Example: Foreign Director Already Living Legally in Turkey

A foreign executive has legally lived in Turkey for more than one year during the preceding three years and receives an offer to become director of a Turkish company.

For a domestic application made after August 3, 2026, the new exemption concerning employment and financial-capacity criteria may become relevant, subject to the limit on the number of foreign employees and the workplace’s Turkish employee headcount.

This new 2026 rule should be checked before assuming that the ordinary company thresholds apply.

2026 Foreign Director Work Permit Checklist

Before filing the application, determine:

Is the foreigner actively working or merely a non-resident board member? → Is the foreigner a shareholder? → What percentage of the company does the foreigner own? → What is the foreigner’s capital contribution? → Does the USD 100,000 shareholder exception apply? → Does the company meet the financial criteria? → Is the five-Turkish-employee rule applicable? → Does the TRY 50 million net-sales exception apply? → Does the August 3, 2026 lawful-residence exception apply? → Is the director a senior executive or other manager? → Does the salary satisfy the correct wage multiple? → Will the application be filed domestically or from abroad? → Are corporate documents and management authority properly documented?

Frequently Asked Questions

1. Can a foreign national be a company director in Turkey?

Yes. Foreign nationals may hold management and board positions subject to corporate law and immigration requirements. Active work generally requires appropriate work authorization.

2. Does every foreign board member need a work permit?

No. The Ministry states that non-resident board members of joint stock companies fall within the work permit exemption framework.

3. Does a foreign shareholder need a work permit?

If the shareholder actively works in or manages the company, generally yes. A purely non-managing investor may fall within the exemption framework.

4. What are the minimum shareholding requirements for a foreign shareholder-director?

The ordinary 2026 criteria generally require at least TRY 500,000 of the foreigner’s own capital and at least 20% ownership, while the company must also have at least TRY 500,000 paid-in capital.

5. Are five Turkish employees required?

Generally yes for the foreign shareholder/business-owner route, but the condition is usually required beginning from the seventh month of the first permit. Important exemptions also exist.

6. What if the foreign shareholder contributes at least USD 100,000?

The Ministry’s current criteria exempt a foreign shareholder with at least USD 100,000 in capital share from the ordinary shareholder capital, ownership-percentage and employment criteria.

7. What salary must a foreign director receive?

Under the general criteria, senior executives must generally receive at least five times the gross minimum wage, while other managers must generally receive at least three times the gross minimum wage applicable at the application date.

8. Can a foreign director apply from inside Turkey?

Generally yes if the foreigner holds a qualifying residence permit issued for at least six months and valid on the application date, subject to current exceptions for certain legally present foreigners.

9. Does a work permit also give the director residence rights?

Generally yes. Fixed-term, permanent and independent work permits normally substitute for residence permits during their validity.

10. Can a director start working immediately after the company is incorporated?

No. Company formation and work authorization are separate matters. A foreigner who actively works must obtain the required authorization before beginning work.

Legal Assistance for Foreign Company Directors and Executives in Turkey

Foreign nationals can legally manage and work for companies in Turkey, but corporate appointment and immigration authorization are separate legal issues.

A foreign director may be registered as a shareholder, board member or authorized representative without automatically acquiring the right to perform active work.

The correct work permit strategy depends on whether the foreigner is a shareholder-director, employed executive, non-resident board member, branch manager, foreign parent company assignee or key personnel of a major foreign investment.

The 2026 evaluation framework is particularly important because current criteria include the TRY 500,000 capital threshold, 20% minimum shareholder rule, USD 100,000 shareholder exception, five-Turkish-employee requirement, TRY 50 million net-sales exception, senior executive salary criterion and the new August 3, 2026 exemption for certain foreigners with prior lawful residence in Turkey.

Firat Fesih Kaya Law Office provides legal assistance to foreign directors, shareholders, international companies and multinational groups concerning work permit applications, foreign executive appointments, company formation, shareholder-director work permits, branch managers, foreign direct investments, employer changes, work permit extensions and rejected work permit applications in Turkey.

Legal assistance may include reviewing the proposed company and management structure, determining whether a work permit or exemption applies, checking capital and employment criteria, preparing corporate and employment documentation, assessing the correct salary level, coordinating domestic or overseas applications and challenging adverse administrative decisions where legally appropriate.

Phone: +90 312 434 22 22
Mobile / WhatsApp: +90 532 769 22 22
Email: info@firatfesihkaya.av.tr
Office: Mevlana Boulevard No:221, Yildirim Tower, Balgat, Cankaya, Ankara, Turkey

The central 2026 rule is straightforward: a foreign national can be appointed as a company director, but active management generally requires work authorization. Before the director begins working, the company should determine whether the person is subject to the ordinary employee criteria, the foreign shareholder rules, a work permit exemption or a special foreign-investment regime.