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HOW MUCH DOES IT COST TO FOUND A PERSONAL COMPANY?

Step-by-Step Sole Proprietorship Formation Process

Let's take a closer look at the essential steps you need to follow when setting up your own business:

1. Decision and Motivation Phase: You have committed to working for yourself and clarified your commercial objectives.
2. Seeking Expert Advice: If you are stepping into the business world for the first time, you will need a reliable guide. At this stage, you must work with a qualified Certified Public Accountant (CPA / SMMM) who will formalize your company and manage your accounting system.
3. Executing Official Procedures: After partnering with your CPA, all that remains is to prepare the requested documents (or provide electronic authorization via e-Government / Digital Tax Office) and focus on your business.

What Are the Required Documents to Form a Sole Proprietorship in 2026?

The primary documents required during the company opening process are as follows:

• Identity Document: National identity card, photocopy of the new Turkish ID card, or an e-Government verified identity declaration.
• Certificate of Residence: Easily obtained with a verification barcode via the e-Government portal.
• NACE (Activity) Code: The sectoral code corresponding to your business activity. Your CPA will assist you in making the most accurate selection.
• Proof of Business Address: A lease agreement if your workplace is rented, or a copy of the title deed if the property belongs to you. (This rule applies equally to home-office working models.)

Your CPA completes the application process on your behalf through the Digital Tax Office using these documents. Subsequently, your tax plate (certificate) is generated through the system, and your company establishment is officially approved following a field verification conducted by tax office officers at your declared address.

Sole Proprietorship Formation Costs and Tax Expenses (2026 Updated Table)

You have founded your company; so what comes next? Most new entrepreneurs naturally ask questions such as "How much tax will I pay? How much will my SGK/Bağ-Kur premiums be? What is withholding tax?" Let's examine the costs of a sole proprietorship line by line in light of current 2026 regulatory data:

1. Stamp Tax Costs (2026 Fixed Amounts)

Pursuant to General Communiqué on Stamp Tax Serial No. 71, there are fixed stamp taxes payable for mandatory returns submitted to the state in 2026, even if you issue no invoices and earn zero income:

• Monthly VAT Return Stamp Tax: 791.00 TL (Annual cost: 9,492.00 TL)
• Advance (Provisional) Tax Return Stamp Tax: 791.00 TL quarterly (4 periods per year) (Annual cost: 3,164.00 TL)
• Annual Income Tax Return Stamp Tax: 1,189.50 TL once a year (If an Operating Account Summary is attached, +294.20 TL is added to this amount)
• Standard Annual Total Stamp Tax: When only mandatory VAT, Advance Tax, and Annual Income Tax returns are considered, a company's fixed annual stamp tax expense is 13,845.50 TL. (When the operating account summary is included, this figure reaches 14,139.70 TL. Withholding tax returns are not included in this amount.)

2. Operation of Value Added Tax (VAT)

Companies submit monthly VAT returns for revenue generated from their commercial activities. The payable VAT amount is calculated using a straightforward principle: the total VAT on outgoing invoices (revenue) minus the total VAT on incoming invoices (expenses). If your output VAT is higher, you pay the difference as tax. However, if your input VAT is higher, you pay no VAT for that month, and the deductible balance is carried forward to the following month as Deferred VAT. (In this case, you only pay the 791.00 TL return stamp tax.)

Sample 2026 VAT Calculation:

Assume that in any month of 2026, you generate 50,000 TL in revenue (excluding VAT) subject to the standard 20% VAT rate. If you had zero expenses, you would owe the state 50,000 x 0.20 = 10,000 TL in VAT.

However, during the same month, you incurred total business expenses of 30,000 TL (excluding VAT):

• 20,000 TL of this expense is office equipment (20% VAT): 20,000 x 0.20 = 4,000 TL VAT
• The remaining 10,000 TL is food/beverage and accommodation (10% VAT): 10,000 x 0.10 = 1,000 TL VAT
• Total Deductible VAT: 4,000 + 1,000 = 5,000 TL

Deducting the 5,000 TL VAT paid on expenses from the 10,000 TL VAT generated from your revenue, the net VAT payable to the state for that month will be 5,000 TL.

3. Withholding Tax (Withholding and Premium Service Declaration - MPHB)

• If your workplace is rented and the property owner is an individual, you must pay 20% withholding tax on the gross rental fee. Furthermore, withholding tax arises at the same rate on self-employment receipts issued to you by your CPA.
• Companies with up to 10 employees (or no employees) declare rent and accounting withholding taxes once every 3 months. Companies with insured employees or more than 10 staff members must submit this declaration monthly via the "Withholding and Premium Service Declaration".
• In periods when withholding deductions are declared, an additional stamp tax of 791.00 TL (tax-only return) or 939.70 TL (combined with SGK premium statements) is paid per return.

4. Bağ-Kur (4/B) Social Security Premium Costs

• Upon establishing your company, you are required to pay monthly 4/B (Bağ-Kur) premiums unless you are already actively employed under 4/A (SSK) at another workplace or retired.
• 2026 Bağ-Kur Figures: Calculated on the 2026 gross minimum wage of 33,030.00 TL at a rate of 35.75%, the lowest monthly Bağ-Kur premium is determined as 11,808.23 TL. Taxpayers who pay on time and have no outstanding premium debt benefit from a 5% Treasury discount, paying a monthly premium of 10,156.73 TL.
• Important Note: Entrepreneurs aged 18–29 establishing a sole proprietorship for the first time have their Bağ-Kur premiums covered by the state for 1 full year, provided they qualify for the "Young Entrepreneur Incentive."

5. Income Tax Brackets and Advance Tax

• Sole proprietorships pay Advance (Provisional) Tax on their net profits across 4 quarters of the year (January–March, April–June, July–September, October–December). This tax is calculated at 15%, representing the base bracket of the Income Tax schedule.
• At the end of the year, the company's total annual profit is calculated, and progressive Annual Income Tax is assessed and declared in March of the following year. The advance taxes paid quarterly throughout the year are offset (deducted) against this total year-end income tax liability.

2026 Income Tax Brackets (Commercial and Professional Earnings):

• Up to 190,000 TL: 15%
• For 400,000 TL: 28,500 TL for the first 190,000 TL, excess: 20%
• For 1,000,000 TL: 70,500 TL for the first 400,000 TL, excess: 27%
• For 5,300,000 TL: 232,500 TL for the first 1,000,000 TL, excess: 35%
• Over 5,300,000 TL: 1,737,500 TL for the first 5,300,000 TL, excess: 40%

2026 Sole Proprietorship Tax and Cost Updates (Summary)

Quick Summary Card

• Basic documents such as identity, certificate of residence, business (NACE) code, and lease agreement/title deed are sufficient to establish a sole proprietorship in 2026.
• Even if no income is declared in 2026, the average annual standard stamp tax expense payable is 13,845.50 TL.
• Based on the 2026 gross minimum wage, the current lowest monthly Bağ-Kur (4/B) premium is 11,808.23 TL, or 10,156.73 TL with the regular payment discount.

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