Complete Guide to Annual Company Maintenance Requirements in Türkiye for 2026

As Türkiye continues to modernize its corporate, tax, and regulatory framework, companies operating in the country must comply with a broad range of annual company maintenance obligations. These requirements apply equally to foreign-owned and locally owned entities and are strictly monitored by Turkish authorities. Failure to meet them may result in administrative fines, tax penalties, restrictions on corporate activities, or even dissolution proceedings.

As Finlexia Turkish Accounting Firm, a leading full-service company formation and governance firm based in Istanbul since 2017, we regularly advise international investors, multinational groups, and Turkish companies on maintaining full legal and regulatory compliance.

Our company formation lawyers team provides a structured overview of annual company maintenance requirements in Türkiye for 2026, with practical insights for boards, shareholders, and senior executives.

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Navigating the corporate landscape in Türkiye requires more than just a successful launch; it demands a meticulous commitment to ongoing compliance. Since 2017, Finlexia Turkish Accounting Firm has been at the forefront of assisting international investors with company formation in Türkiye, ensuring that every entity we establish remains in perfect standing with Turkish authorities.

As we look toward 2026, the regulatory environment under the Turkish Commercial Code (TCC) continues to evolve. Whether you have opted for joint stock company formation or limited liability company formation, understanding your annual obligations is critical to avoiding administrative fines, legal liability, or even involuntary dissolution.

Understanding Annual Company Maintenance Requirements

Annual company maintenance encompasses the mandatory legal, financial, and administrative tasks that Turkish companies must complete each year. These requirements apply to all business structures, including those who completed limited liability company formation or joint stock company formation in Türkiye.

Failure to meet these obligations can result in administrative penalties, tax assessments, operational restrictions, or even involuntary company dissolution. Therefore, establishing a systematic approach to annual compliance is not optional—it is fundamental to sustainable business operations in Türkiye.

1. Mandatory Annual General Assembly Meetings

The cornerstone of Turkish corporate governance is the Ordinary General Assembly (GA) meeting. According to the TCC, every company must hold an ordinary GA meeting within three months following the end of each fiscal year. For companies operating on a standard calendar year, this deadline is March 31st.

During these meetings, shareholders must:

• Approve the previous year’s financial statements.
• Discuss the board’s annual activity report.
• Decide on profit distribution or loss coverage.
• Release the directors/managers from liability for the past year’s activities.

Failure to hold these meetings can lead to “organic deficiency” within the company, making it difficult to register changes at the Trade Registry. Our Turkish company formation lawyers frequently assist clients in organizing these meetings, including drafting invitations and minutes that comply with the latest 2026 standards.

2. Mandatory Capital Increases by December 2026

A critical update for all business owners in Türkiye is the recent amendment to minimum capital requirements. Following Presidential Decree No. 7887, all companies established before 2024 must adjust their capital to meet the new legal thresholds:

• Limited Liability Companies (LLC): Minimum 50,000 TRY.
• Joint Stock Companies (JSC): Minimum 250,000 TRY.

Companies that fail to complete this capital increase by December 31, 2026, will be deemed dissolved by law. This is a non-negotiable requirement that requires a formal board resolution and Trade Registry filing.

3. Annual Report Filing and Financial Transparency

Transparency is a key pillar of modern corporate governance. Boards of Directors (for JSCs) and Managers (for LLCs) are legally obligated to prepare an Annual Activity Report. This document summarizes the company’s financial position, significant risks, and future outlook.

Beyond the internal report, annual report filing with the relevant Trade Registry is often required when certain corporate changes occur or during the GA process. These reports must be signed and archived properly to protect the management from personal liability claims.

4. Accounting, Bookkeeping, and Statutory Audits

In Türkiye, maintaining “clean books” is not just a business preference; it is a legal mandate. High-quality accounting & bookkeeping ensures that your company is ready for the “e-Defter” (electronic ledger) requirements, which are mandatory for most commercial entities in 2026.

Is your company subject to an independent audit? As of 2025/2026, companies that exceed at least two of the following three thresholds for two consecutive years must undergo an independent statutory audit:

1. Total Assets: 300 Million TRY
2. Annual Net Sales: 600 Million TRY
3. Number of Employees: 150

5. Corporate Website Maintenance

Under Article 1524 of the TCC, companies subject to independent auditing are legally required to maintain a dedicated section on their website for “Information Society Services.” This portal must display:

• The company’s MERSIS (Central Registration System) number.
• Registered office address.
• Names of board members and auditors.
• GA meeting announcements and financial statements.

Non-compliance can result in judicial fines for the company’s directors. Our legal team provides contract drafting & review services to ensure that even your digital presence meets Turkish legal standards.

6. Maintaining Local Bank Accounts and UBO Declarations

A functional business requires a stable financial bridge. While bank account opening is a primary step during formation, maintaining these accounts involves annual updates to “Ultimate Beneficial Owner” (UBO) information.

Turkish banks and the Ministry of Treasury and Finance require periodic declarations to prevent money laundering and ensure tax transparency. If your shareholding structure changes during the year, these updates must be reflected immediately in your bank records and the National Tax Database.

7. Trade Registry and Chamber of Commerce Dues

Every company registered in Istanbul or other provinces must pay annual membership fees to the respective Chamber of Commerce (ITO/ATO). These dues are typically calculated based on the company’s capital and income. Staying current with these payments is essential for obtaining “Activity Certificates” (Faaliyet Belgesi), which are required for everything from customs transactions to renewing work permits for foreign employees.

Summary of Annual Deadlines for 2026

Why Compliance Matters for Foreign Investors

For international companies operating in Türkiye, compliance is the ultimate risk mitigation tool. Penalties for missing these requirements range from monetary fines to the freezing of corporate bank accounts. Furthermore, if you plan to sell your company or seek investment in the future, a “clean” compliance history is the first thing checked during legal due diligence.

At Finlexia Turkish Accounting Firm, we act as your local legal department. We don’t just form your company; we provide the governance framework needed to help it thrive. Our multilingual team ensures that language barriers never compromise your legal standing in the Turkish market.

Contact us for Annual Company Maintenance Services in Türkiye

Maintaining annual compliance requirements in Türkiye requires specialized knowledge, attention to detail, and systematic execution. Don’t risk penalties or operational disruptions due to missed deadlines or incomplete filings.

Finlexia Turkish Accounting Firm has been providing expert company formation and governance services in Istanbul since 2017. Our experienced team of Turkish company formation lawyers and corporate specialists offers comprehensive annual maintenance support in multiple languages, ensuring your business remains compliant and positioned for continued success.

Contact us today to discuss your company’s annual maintenance requirements and learn how our proven systems can provide peace of mind and protect your business interests in Türkiye.