Entering Turkey from the United States

What a US company needs to know before setting up in Turkey or collecting from a Turkish customer: tax treaty rates, documents, staff and enforcement.

Last verified: 7 October 2026

Short answer

A US company can own 100% of a Turkish company and register it in a day once the documents are in order. Dividends paid to the US parent carry withholding tax of 15% if the US parent holds at least 10% of the Turkish company, and 15% otherwise, because the domestic rate caps the 20% treaty rate. The United States is a party to the Apostille Convention.

How much business do Turkey and the United States do?

Trade between Turkey and the United States reached USD 38.6 billion in goods in 2025. More than 2,000 US firms operate in Turkey. A bilateral investment treaty has been in force since 1990.

How are dividends to a US parent taxed?

Pending lawyer review

A Turkish company pays 25% corporate income tax. When it pays a dividend to its US parent, Turkey withholds tax. The domestic rate is 15%. Under the tax treaty the rate is 15% if the US parent holds at least 10% of the Turkish company, and 15% otherwise, because the domestic rate caps the 20% treaty rate. 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 US shareholder need?

Pending lawyer review

The United States is a party to the Apostille Convention. Company documents are notarised and apostilled by the Secretary of State of the relevant state, then translated by a sworn translator in Turkey.

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 US staff to Turkey?

Pending lawyer review

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 the United States and Turkey, so posted staff are generally insured in Turkey. US citizens with ordinary passports 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 US supplier?

Pending lawyer review

You can start enforcement proceedings in Turkey without a judgment, and the debtor has 7 days to object. The United States is not covered by the 1954 Hague Convention and Turkish courts have taken varying positions on US claimants, so budget for security for costs of 15% to 20% of the claim. There is no judgment treaty. Turkish courts assess reciprocity state by state and have accepted it in practice for some states, including New York. Check the position for the state that issued your judgment. Routes, costs and fixed prices are on the debt collection page.

Who can help on the ground?

For introductions and trade events, AmCham Türkiye and the Türkiye-US 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

Pending lawyer review

What is the dividend withholding tax between Turkey and the United States?

Turkey's domestic rate is 15%. Under the tax treaty the rate is 15% if the US parent holds at least 10% of the Turkish company, and 15% otherwise, because the domestic rate caps the 20% treaty rate.

Do US company documents need an apostille for Turkey?

Does a US creditor have to post security in Turkish courts?

The United States is not covered by the 1954 Hague Convention and Turkish courts have taken varying positions on US claimants, so budget for security for costs of 15% to 20% of the claim.

Can a court judgment from the United States be enforced in Turkey?

There is no judgment treaty. Turkish courts assess reciprocity state by state and have accepted it in practice for some states, including New York. Check the position for the state that issued your judgment.