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    Türkiye extends the minimum share capital adjustment deadline to 31 December 2027

    Business in Turkey
    October 19, 20264 min
    Türkiye extends the minimum share capital adjustment deadline to 31 December 2027

    Existing Turkish companies below the statutory minimum have until 31 December 2027 to adjust their capital. The Ministry of Trade communiqué was published in Official Gazette No.33403 on 17 October 2026 and took effect that day. It relies on Articles 210 and Provisional 15 of Commercial Code No.6102. Communiqué, Articles 1–3

    Which companies are covered?

    The extension covers joint-stock companies (A.Ş.) and limited liability companies (Ltd.) below the amounts in Articles 332 and 580. It also addresses non-public A.Ş. companies using the registered capital system whose initial and issued capital are below the relevant thresholds. Those companies need to check both figures, rather than looking only at the board's authorised ceiling.

    The minimum amounts remain TRY250,000 for a standard A.Ş.; TRY50,000 for a Ltd.; and TRY500,000 initial capital for a non-public A.Ş. using the registered capital system. The last figure is not a general minimum for every joint-stock company. Ministry of Trade: company types

    Start with the corporate records

    Retrieve the articles of association and the latest registered capital amendment. A bank balance does not establish the amount recorded in the articles. Compare the registered amount with the company's legal form and capital system.

    Case: a Ltd. still has TRY10,000 capital in its articles. The extra year gives the owner time to prepare an increase. A transfer into the bank account alone does not complete the corporate process. Ask the accountant and trade registry adviser to agree the funding basis, shareholder decisions, documents and registration timetable.

    Use the extra time to prepare

    Update the corporate calendar with the new deadline and an earlier internal preparation date. If a partner entry, ownership change or financing is planned, check whether the steps can be coordinated with the capital increase. Each procedure may require its own documentation.

    This extension addresses a specific minimum-capital adjustment obligation. It does not establish that all existing capital payment commitments, sector-specific licensing requirements or other corporate deadlines have moved. Review those separately against the company's records.

    Sources and check date

    Checked on 19 October 2026. The preparation steps above are our practical analysis, not a determination of an individual company's position.

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