A Kazakh company can own 100% of a Turkish company and register it in a day once the documents are in order. Dividends paid to the Kazakh parent carry withholding tax of 10%. Kazakhstan is a party to the Apostille Convention, and a 1995 treaty allows Kazakh court judgments to be enforced in Turkey.
How much business do Turkey and Kazakhstan do?
Trade between Turkey and Kazakhstan reached USD 7.8 billion in 2025 according to the Turkish Ministry of Trade, the highest among the Turkic states. In 2024, 706 companies with Kazakh capital operated in Turkey. A bilateral investment treaty has been in force since 1995. A new one was signed in May 2026 and is not yet in force.
How are dividends to a Kazakh parent taxed?
A Turkish company pays 25% corporate income tax. When it pays a dividend to its Kazakh parent, Turkey withholds tax. The domestic rate is 15%. Under the tax treaty the rate is 10%, whatever the size of the holding. Rates are from PwC Tax Summaries, reviewed in September 2026. The full table for all countries is in the tax chapter.
Which documents does a Kazakh shareholder need?
Kazakhstan is a party to the Apostille Convention, so Kazakh company documents are notarised, apostilled in Kazakhstan and then translated by a sworn translator in Turkey. The Ministry of Justice of Kazakhstan apostilles notarial documents. No consular legalisation is needed.
- Company registry extract or certificate of activity
- Resolution to establish the Turkish company and appoint its representative
- Power of attorney, if the formation is handled without travel
- Passport copies of the managers
The full process and our fixed price are on the company formation page.
Can you post Kazakh staff to Turkey?
Yes, with a work permit. The employer must have five Turkish employees for each foreign employee and paid-in capital of TRY 500,000, or meet the net sales or export test. There is no social security agreement between Kazakhstan and Turkey, so posted staff are generally insured in Turkey. Kazakh citizens can enter Turkey without a visa for up to 90 days in any 180-day period. Entry rules are published by the Turkish Ministry of Foreign Affairs. Details are in the work permit chapter.
What if a Turkish customer does not pay a Kazakh supplier?
You can start enforcement proceedings in Turkey without a judgment, and the debtor has 7 days to object. Kazakhstan and Turkey are both parties to the 1954 Hague Convention on Civil Procedure, which exempts Kazakh companies from posting security for costs in Turkish courts. A 1995 agreement on legal assistance in civil matters between the two countries, in force since 1999, covers the recognition and enforcement of court decisions and arbitral awards. A final Kazakh judgment can therefore be enforced in Turkey without proving reciprocity. Routes, costs and fixed prices are on the debt collection page.
Who can help on the ground?
For introductions and trade events, the Türkiye-Kazakhstan Business Council of DEİK is the main bilateral business body. For the legal and tax side of your entry, we give you a written scope and one price.
Common questions
What is the dividend withholding tax between Turkey and Kazakhstan?
Turkey's domestic rate is 15%. Under the tax treaty the rate is 10%, whatever the size of the holding.
Do Kazakh company documents need an apostille for Turkey?
Kazakhstan is a party to the Apostille Convention, so Kazakh company documents are notarised, apostilled in Kazakhstan and then translated by a sworn translator in Turkey. The Ministry of Justice of Kazakhstan apostilles notarial documents. No consular legalisation is needed.
Does a Kazakh creditor have to post security in Turkish courts?
Kazakhstan and Turkey are both parties to the 1954 Hague Convention on Civil Procedure, which exempts Kazakh companies from posting security for costs in Turkish courts.
Can a court judgment from Kazakhstan be enforced in Turkey?
A 1995 agreement on legal assistance in civil matters between the two countries, in force since 1999, covers the recognition and enforcement of court decisions and arbitral awards. A final Kazakh judgment can therefore be enforced in Turkey without proving reciprocity.
Related pages
Company types in Turkey compared
Compare Turkish company types for foreign investors: LLC, joint stock company, branch and liaison office. Capital, liability, tax and when each fits.
ReadTax obligations of foreign-owned companies in Turkey
Turkey tax rates for foreign-owned companies in 2026: 25% corporate tax, 20% VAT, 15% dividend withholding and treaty rates for Germany, NL, UK, UAE, USA.
ReadCan a foreign-owned Turkish company open a bank account?
Can a foreign-owned Turkish company open a bank account? Documents, beneficial owner rules, power of attorney, timelines and foreign currency rules.
ReadHow to recover money from a Turkish supplier
Advance payment lost or defective goods from a Turkish supplier? Notice deadlines under the CISG, enforcement, interim attachment, mediation and costs.
Read