Learn when a Turkish company can employ multiple foreign workers without hiring five Turkish employees for each foreigner, including 2026 exemptions, TRY 50 million turnover rules, recent lawful-stay exemptions and sector-specific exceptions.

Yes, in some situations a Turkish company can employ multiple foreign workers without hiring five Turkish employees for every foreign worker. However, the standard rule in Turkey still requires, for many ordinary work permit applications, at least five Turkish citizens for each foreign employee.

The important point for 2026 is that this rule now has several significant exceptions. Depending on the company’s turnover, the foreign workers’ previous lawful residence in Turkey, the sector, the applicant’s personal status, or the nature of the investment, a business may be able to obtain work permits for several foreigners without multiplying its Turkish workforce by five for every application.

Under the Ministry of Labour and Social Security’s current criteria, the standard rule is that a balance-sheet-basis workplace must employ at least five Turkish citizens for each foreigner for whom a work permit is requested.

What Is the Standard Five-Turkish-Employees Rule?

For an ordinary work permit application, the Ministry applies a general employment criterion.

For each foreign worker, the workplace should normally employ at least five Turkish citizens.

This means that, in the absence of an exemption, a company seeking work permits for:

• 1 foreign worker would generally need 5 Turkish employees;
• 2 foreign workers would generally need 10 Turkish employees;
• 3 foreign workers would generally need 15 Turkish employees;
• 4 foreign workers would generally need 20 Turkish employees;
• 5 foreign workers would generally need 25 Turkish employees.

This is the default position, but it is no longer the complete picture in 2026.

Does the Five-to-One Rule Apply to Every Turkish Company?

No.

The current 2026 evaluation framework contains several exemptions and special rules.

The most important include:

• High-turnover companies
• Certain foreigners who have already lawfully stayed in Turkey
• Foreigners who are personally exempt from employment criteria
• Foreign company shareholders meeting special investment thresholds
• Manufacturing businesses
• Poultry businesses
• Recycling businesses
• Certain other sector-specific categories

Therefore, a company should never assume automatically that it needs five Turkish employees for every foreign worker before first checking whether an exemption applies.

What Is the TRY 50 Million Net Sales Exemption?

This is one of the most valuable exemptions for established companies.

Under the current general criteria, where a workplace had net sales of TRY 50,000,000 or more in the previous year, the employment criterion is not applied for work permit applications concerning up to five foreign workers.

This means that such a company may potentially obtain work permits for up to five foreigners without having to employ five Turkish citizens for each of them.

For example, a company with TRY 75 million in previous-year net sales may apply for work permits for three foreign managers without necessarily needing 15 Turkish employees solely to satisfy the standard five-to-one rule.

The other applicable work permit requirements must still be satisfied.

Does the TRY 50 Million Rule Mean a Company Can Hire Unlimited Foreigners?

No.

The exemption applies to work permit applications concerning up to five foreigners.

If the company seeks work permits for additional foreigners beyond that scope, the general or applicable special criteria must be examined again.

Therefore, the TRY 50 million turnover rule is particularly useful for companies requiring a small group of foreign executives, technical personnel, specialists, or international managers.

Is the TRY 50 Million Threshold Based on Capital or Turnover?

It is based on net sales, not company capital.

The Ministry’s current rule refers to net sales of at least TRY 50 million in the previous year.

This should not be confused with the separate financial eligibility criteria, which may refer to:

• TRY 500,000 paid-in capital;
• TRY 8 million net sales; or
• USD 150,000 in exports.

Those financial criteria concern general financial eligibility, while the TRY 50 million threshold creates an exemption from the standard employment criterion for up to five foreigners.

Is There a New 2026 Exemption for Foreigners Already Living in Turkey?

Yes.

A major rule effective from 3 August 2026 provides that, for domestic work permit applications filed for foreigners who have legally remained in Turkey for at least one year during the previous three years under qualifying lawful statuses, the general employment and financial eligibility criteria are not applied for up to three foreigners meeting the conditions.

This can materially reduce the five-Turkish-employee burden for companies employing foreigners who already have an established lawful presence in Turkey.

Which Types of Lawful Stay Can Qualify?

The current criterion covers qualifying lawful stay under statuses such as:

• Work permit
• Residence permit
• International protection

The individual must satisfy the timing requirement as of the work permit application date.

The details of the foreigner’s immigration history should therefore be checked carefully before filing.

Can a Company Use This Exemption for Three Foreigners at the Same Time?

Potentially, yes.

The current rule allows the employment and financial eligibility criteria to be disregarded for up to three foreigners who individually satisfy the relevant lawful-stay condition.

However, there is an additional limitation: the number of foreigners working under this provision should not exceed the number of Turkish citizens employed at the same workplace.

For example, if the workplace has two Turkish employees, it should not assume it can use the exemption for three foreigners.

What Happens If the Company Wants to Hire a Fourth Foreign Worker Under This Route?

The rule changes.

Where more than three qualifying foreigners will work at the same workplace, the Ministry states that applications for the fourth and subsequent foreigners are generally evaluated by requiring five Turkish citizens for each foreigner, together with the applicable financial eligibility criterion.

This distinction is very important.

The first three qualifying foreigners may benefit from the special exemption, but the fourth foreigner does not automatically receive the same treatment.

Example: Two Turkish Employees and Two Foreign Workers

Assume a Turkish company employs two Turkish citizens.

It wishes to hire two foreigners who have each lawfully remained in Turkey for at least one year during the previous three years under qualifying status.

Under the current 2026 rule, the standard five-Turkish-employee and financial criteria may not apply to those two foreigners because they fall within the maximum three-person exemption, and the number of foreign workers does not exceed the number of Turkish employees.

The company would therefore not necessarily need ten Turkish workers.

Example: Three Turkish Employees and Three Foreign Workers

A company with three Turkish employees may potentially use the same 2026 exemption for three qualifying foreign workers.

The standard rule that would otherwise require fifteen Turkish employees may therefore not apply.

This can be particularly useful for start-ups, technology businesses, professional-service companies, and international companies employing foreigners already resident in Turkey.

Example: Three Turkish Employees and Four Foreign Workers

The first three qualifying foreigners may potentially fall within the exemption.

However, the fourth foreigner would generally trigger the ordinary rules again, including the five-Turkish-citizen employment requirement and financial eligibility criteria.

Therefore, companies should plan the order and category of work permit applications carefully.

Are Some Foreigners Personally Exempt from the Five-Turkish-Employee Rule?

Yes.

The Ministry lists several categories of foreigners whose work permit applications are generally exempt from employment, financial eligibility, and salary evaluation criteria.

These include, among others:

• Foreigners whose mother, father, or child is a Turkish citizen;
• Holders of humanitarian residence permits;
• Certain victims of human trafficking;
• Stateless persons holding the relevant identity document;
• Long-term residence permit holders;
• Foreigners who have been married to a Turkish citizen for at least three years;
• Foreigners who have spent at least eight years in Turkey under specified lawful statuses;
• Certain persons of Turkish descent recognized under the applicable framework;
• Citizens of the Turkish Republic of Northern Cyprus.

Where a foreign worker falls within one of these categories, the employer may not need to satisfy the ordinary five-to-one employment ratio for that specific applicant.

Does an Exemption Automatically Guarantee a Work Permit?

No.

An exemption from the employment criterion does not create an unconditional right to a work permit.

The Ministry may still evaluate:

• The proposed job
• Applicant qualifications
• Restricted professions
• Public-order considerations
• International labour force policy
• Accuracy of the application
• Sector-specific rules

The exemption simply removes certain standard evaluation thresholds.

What About Foreign Shareholders?

Foreign shareholders are governed by a specific set of criteria.

Under the standard shareholder rule, a foreign shareholder normally must have:

• At least TRY 500,000 capital attributable to their share;
• At least 20% ownership;
• A company with at least TRY 500,000 paid-in capital.

In addition, at least five Turkish citizens generally need to be employed from the beginning of the seventh month of the first work permit.

However, there is an important exception.

What If a Foreign Shareholder Has USD 100,000 or More in Capital?

Where the foreign shareholder has a capital share of USD 100,000 or more, the Ministry states that the ordinary shareholder financial and five-Turkish-employee criteria are not applied.

This means a company may potentially have more than one substantial foreign shareholder without applying the ordinary five-Turkish-employees-per-foreigner approach, provided the specific criteria are properly satisfied.

Are There Special Rules for Manufacturing Companies in 2026?

Yes.

Important new rules became effective on 3 August 2026.

For manufacturing-sector applications, the Ministry considers the number of Turkish citizens employed across the enterprise in Turkey when applying the general employment criterion. In addition, until 31 December 2027, further foreign employment may benefit from special sector-specific treatment based on the number of Turkish employees at the relevant manufacturing workplace.

This can make workforce planning more flexible for industrial employers.

Do Manufacturing Companies Automatically Avoid the Five-to-One Rule?

No.

The manufacturing rules are technical and depend on factors such as:

• Total Turkish employment across the enterprise;
• Employment at the relevant branch or workplace;
• Type of job;
• Whether the foreigner is an additional worker;
• Whether the special temporary exemption applies.

A manufacturing company should therefore calculate its eligibility under the sector-specific rule rather than assume a blanket exemption.

Are There Special Rules for Poultry Businesses?

Yes.

The current criteria include specific rules for poultry-farming businesses.

For certain jobs such as animal care and poultry maintenance, additional foreign workers may receive special treatment until 31 December 2027.

There is also a rule for certain workplaces with fewer than five Turkish employees: for domestic work permit applications, employment and financial eligibility criteria may be waived for up to two foreigners, provided the number of foreign workers does not exceed the number of Turkish employees.

Are There Similar Rules for Recycling Businesses?

Yes.

The 2026 criteria also include special rules for waste collection, recovery, and disposal businesses.

For certain recycling-related occupations, additional foreign employment may receive special treatment through 31 December 2027.

For qualifying workplaces with fewer than five Turkish employees, the employment and financial criteria may also be waived for up to two foreigners on domestic applications, provided foreign employee numbers do not exceed Turkish employee numbers.

Can Different Exemptions Apply to Different Foreign Workers in the Same Company?

Yes.

This is an important practical point.

A company does not necessarily have to place every foreign worker under the same legal category.

For example, one company might employ:

• One long-term resident exempt from the standard criteria;
• Two foreigners qualifying under the one-year lawful-stay exemption;
• One foreign shareholder with a USD 100,000 capital share;
• One ordinary foreign employee subject to the five-to-one rule.

The work permit position of each individual should therefore be assessed separately.

Can the Same Five Turkish Employees Be Counted for Several Foreigners?

Under the ordinary rule, no.

The general criterion is expressly framed as at least five Turkish citizens for each foreigner.

Therefore, a company cannot normally use the same five Turkish employees to support five ordinary foreign work permit applications.

For five ordinary foreign workers, the standard calculation would generally require twenty-five Turkish employees.

The result changes only where a specific exemption or special evaluation rule applies.

Can a Company With Only Five Turkish Employees Hire Several Foreigners?

Potentially, yes, but only if exemptions apply.

For example, the company might employ:

• Foreigners personally exempt from the criteria;
• Up to three foreigners qualifying under the 2026 lawful-stay exemption;
• Foreign shareholders meeting the USD 100,000 threshold;
• Foreign workers covered by applicable sector-specific rules.

Without such exemptions, five Turkish employees would generally support only one ordinary foreign work permit application.

Can a Company Combine the TRY 50 Million Exemption With Other Exemptions?

Potentially, different workers may qualify under different provisions.

However, companies should not assume that all exemptions can simply be stacked without limitation.

The Ministry evaluates each application under the relevant category.

For larger international employers, a work permit matrix should ideally be prepared showing:

• Each foreign worker;
• Position;
• Salary;
• Residence history;
• Shareholder status;
• Applicable exemption;
• Turkish employee requirement;
• Financial eligibility basis.

This can prevent unnecessary hiring or application refusals.

Does Company Capital Remove the Five-Employee Rule?

Not by itself.

A company with very high paid-in capital remains subject to the general employment requirement unless another exemption applies.

For example, TRY 20 million in paid-in capital alone does not automatically allow the company to hire four ordinary foreign employees with only five Turkish workers.

The company must separately satisfy or obtain an exemption from the employment criterion.

Do TRY 8 Million Net Sales Remove the Five-Employee Rule?

No.

TRY 8 million in net sales can satisfy one of the general financial eligibility alternatives for an existing company, but it does not itself eliminate the five-Turkish-employees-per-foreigner rule.

This is frequently misunderstood.

The TRY 50 million previous-year net sales threshold, not the TRY 8 million threshold, is the important general turnover-based exemption from the employment criterion for up to five foreigners.

Does USD 150,000 in Exports Remove the Five-Employee Requirement?

Not generally.

USD 150,000 in exports is one of the alternatives for satisfying the general financial eligibility criterion for an established balance-sheet-basis workplace.

It does not automatically create an exemption from the standard employment ratio.

Can a Newly Established Company Hire Several Foreign Workers?

Potentially, but careful structuring is essential.

A new business usually lacks historical turnover and financial statements.

Unless an exemption applies, it may have to satisfy:

• Paid-in capital requirements;
• Five-Turkish-employees-per-foreigner requirement;
• Salary criteria;
• Job-specific requirements.

A newly incorporated company seeking several foreign employees should therefore examine exemptions before filing multiple applications.

Can a Start-Up Employ Three Foreign Founders Without Fifteen Turkish Employees?

Potentially, depending on their legal status and capital structure.

Possible routes may include:

• The foreign shareholder rules;
• The USD 100,000 shareholder exception;
• The 2026 lawful-stay exemption;
• Personal exemptions applicable to individual founders.

There is no general rule saying every start-up may employ three foreign founders without Turkish staff.

The result depends on the facts.

Does the Rule Apply Per Company or Per Workplace?

The exact answer depends on the applicable criterion.

The general rule refers to employment at the workplace where the foreigner will work, while some sector-specific 2026 rules expressly take account of Turkish employment across the enterprise in Turkey and then apply additional calculations at branch level.

Companies with multiple branches should therefore not make the calculation solely from consolidated headcount without examining the relevant provision.

Can Group Companies Combine Their Turkish Employee Numbers?

Not automatically.

Separate legal entities and workplaces cannot normally assume that Turkish employees employed by another group company will satisfy their own work permit employment criterion.

Corporate groups should identify:

• The actual employer;
• Social security registration;
• Workplace registration;
• Foreign worker’s work location;
• Applicable sector-specific rule.

Group structure should not be confused with the legal employer recorded in the work permit application.

What Happens If the Turkish Employee Number Falls After the Permit Is Approved?

This can create compliance and extension risks.

Where a permit depends on maintenance of a Turkish employment threshold, the employer should continue monitoring headcount during the permit period.

A short-term reduction may become relevant when:

• A work permit extension is filed;
• Ministry records are reviewed;
• Social security information is examined;
• The company files another foreign work permit application.

Employers should therefore treat Turkish employee requirements as ongoing compliance obligations where the relevant rule requires continuing employment.

What Other Requirements Apply Even When the Five-to-One Rule Is Waived?

An exemption from the employment criterion does not necessarily remove every other requirement.

Depending on the application, the company may still need to satisfy:

• Salary criteria;
• Professional qualification requirements;
• Financial eligibility requirements unless separately exempt;
• Sector-specific rules;
• Corporate documentation requirements;
• Social security obligations;
• Profession restrictions;
• Applicant-specific conditions.

For this reason, the five-employee rule should never be reviewed in isolation.

What Are the 2026 Salary Criteria?

The Ministry applies salary multiples based on the proposed foreign worker’s position.

Under the current general criteria, minimum remuneration must generally be no less than:

• Five times the minimum wage for senior executives and pilots;
• Four times the minimum wage for engineers and architects;
• Three times the minimum wage for other managers;
• Twice the minimum wage for jobs requiring expertise or mastery;
• The minimum wage for domestic services and other jobs.

An employment exemption does not always mean a salary exemption.

Why Did the Rules Become More Flexible in 2026?

The Ministry confirmed in July 2026 that the current work permit evaluation framework remains in force and includes employment, financial eligibility, and salary criteria as part of international labour force policy.

The 2026 amendments introduced targeted flexibility for certain foreigners already lawfully present in Turkey and particular sectors, while preserving the general principle of protecting and developing domestic employment.

This means the system is increasingly based on applicant and sector categories rather than a single rigid five-to-one formula.

2026 Work Permit Planning for Companies Employing Multiple Foreigners

For companies intending to employ several foreigners, the correct approach is not simply to multiply every foreign worker by five.

Instead, each proposed employee should be classified individually.

A company should ask:

Does the ordinary five-to-one rule apply?

Does the company have TRY 50 million or more in previous-year net sales?

Has the foreigner lawfully stayed in Turkey for at least one year during the last three years?

Is the foreigner personally exempt from the evaluation criteria?

Is the person a foreign shareholder with a qualifying investment?

Does a sector-specific exemption apply?

A proper analysis can dramatically reduce unnecessary employment costs while keeping the company compliant with Turkish work permit rules.

Frequently Asked Questions

1. Does a Turkish company need five Turkish employees for every foreign worker?

Generally yes under the standard rule, but numerous exemptions apply in 2026.

2. Can five Turkish employees support two ordinary foreign work permits?

Normally no. Under the general rule, each ordinary foreign employee requires five Turkish citizens, meaning two foreigners would generally require ten Turkish employees.

3. Can a company with TRY 50 million in net sales hire several foreigners without the five-to-one ratio?

Yes. Where previous-year net sales are at least TRY 50 million, the employment criterion is not applied for work permit applications for up to five foreigners.

4. Can three foreigners who already live in Turkey be employed without fifteen Turkish employees?

Potentially. Since 3 August 2026, up to three qualifying foreigners who have legally remained in Turkey for at least one year during the previous three years may benefit from an exemption from the employment and financial criteria, subject to additional conditions.

5. What happens if the company hires a fourth foreigner under that exemption?

For the fourth and subsequent foreign workers, the five-Turkish-employees-per-foreigner and financial eligibility criteria generally apply again.

6. Does TRY 8 million turnover eliminate the five-employee rule?

No. TRY 8 million net sales can satisfy the general financial eligibility criterion, but the turnover-based exemption from the employment criterion begins at TRY 50 million for up to five foreigners.

7. Can a foreign shareholder avoid the five-Turkish-employee requirement?

A foreign shareholder with a capital share of USD 100,000 or more is exempt from the ordinary shareholder financial and employment criteria.

8. Are long-term residents subject to the five-to-one rule?

The Ministry lists long-term residence permit holders among the categories generally exempt from employment, financial eligibility, and salary criteria.

9. Are there special exemptions for manufacturing companies?

Yes. The current 2026 rules provide sector-specific employment calculations and temporary exemptions for qualifying manufacturing workplaces through 31 December 2027.

10. Can different foreign employees in the same company use different exemptions?

Yes. The legal position of each foreign worker can be assessed separately, so one company may employ foreign workers under several different exemption categories.

Client-Focused Work Permit Planning for Companies in Turkey

A Turkish company does not always need five Turkish employees for every foreign worker. In 2026, important exemptions can apply to high-turnover companies, foreigners with previous lawful stay in Turkey, long-term residents, certain foreign shareholders, and businesses operating in specified sectors.

Incorrectly applying the five-to-one rule can cause companies either to hire unnecessary personnel or to submit work permit applications that are later rejected. For businesses planning to employ multiple foreigners, the most effective approach is to review every foreign employee separately and determine which general rule, exemption, or sector-specific criterion applies.

Fırat Fesih Kaya Law Office assists foreign-owned companies, multinational businesses, investors, start-ups and Turkish employers with multiple-foreign-worker planning, work permit applications, exemptions, company structuring and compliance in Turkey.

Lawyer Fırat Fesih Kaya provides legal assistance concerning five-Turkish-employee requirements, TRY 50 million turnover exemptions, 2026 lawful-stay exemptions, foreign shareholder work permits, sector-specific rules, work permit extensions, refusals and corporate immigration compliance.

Phone: +90 312 434 22 22
Mobile: +90 532 769 22 22
Email: info@firatfesihkaya.av.tr
Address: Mevlana Boulevard No:221, Yıldırım Tower, Office No:148, 06520 Balgat, Çankaya, Ankara, Turkey