A liaison office in Turkey cannot trade, so employing foreign staff there follows its own regime: one person holding an authorisation certificate from the parent company can obtain a work permit, provided at least 200,000 US dollars was brought in from abroad in the previous year. Below: how the condition works, the application steps, the 2026 fees and the tax position of a salary paid in foreign currency.
Under article 6 of the regulation on foreign personnel in foreign direct investments, a liaison office can obtain a work permit for at most one foreigner holding an authorisation certificate, provided at least 200,000 dollars or its equivalent was brought in from abroad for the office’s activities in the previous year. A second foreigner falls under the general criteria. A salary paid from abroad in foreign currency is exempt from income tax and stamp duty; paid in lira, the exemption is lost.
Two separate regimes
A liaison office is set up with permission from the Ministry of Industry and Technology under article 3 of the Foreign Direct Investment Law, on condition that it does not trade; the first permit runs for up to three years. Because the office has no capital, turnover or exports, the financial criteria the Ministry of Labour applies to companies do not fit it. The regulation specific to foreign direct investments fills the gap with a separate door for the office’s representative.
Special regime
- One person holding the parent company’s authorisation certificate
- At least 200,000 dollars brought in from abroad in the previous year
- No requirement to employ five Turkish citizens
- No capital or sales criterion
General criteria
- Any foreigner without an authorisation certificate
- A second foreigner, even one with a certificate
- At least five Turkish citizens employed per foreigner
- The salary criterion applies under both regimes
Certificate, currency and salary
Issued by the parent company abroad, legalised and translated. The regulation treats this person as key personnel; a second certificate creates no further entitlement.
Foreign currency brought in from abroad for the office’s activities, evidenced by bank records, arriving within the year before the application date.
The declared salary is tested against the Ministry’s criterion. Treated as a senior manager, the representative is measured in 2026 against five times the gross minimum wage, 165,150 lira.
A work permit is issued for a specific workplace. The three-year permit of an office set up for market research or promotion cannot be extended; offices for representation, supplier control, technical support and communication can run to five years, regional management centres to ten. Once the office permit lapses the foreigner has no workplace left, so the two calendars are tracked together.
Application steps
- Office permit and certificate are prepared. The establishment or extension permit and the parent company’s authorisation certificate go into the file.
- The channel is chosen. A foreigner with a residence permit valid for at least six months applies from inside Turkey; otherwise the application starts at a Turkish consulate and the employer completes it online.
- Documents are uploaded. Passport and diploma translations, a curriculum vitae, the employment contract, bank records showing the 200,000 dollar inflow and the office’s activity report.
- The Ministry assesses. A complete application is decided within thirty days; a request for missing documents restarts the clock.
- Fee and card charge are paid. The permit is tied to the workplace and occupation; the card is issued and also serves as a residence permit.
Terms and 2026 fees
| Item | Rule |
|---|---|
| First work permit | Up to 1 year |
| First extension, same workplace | Up to 2 years |
| Later extensions | Up to 3 years |
| Assessment period | 30 days |
| Fee for a permit up to one year | 12,574.90 lira |
| Fee for an indefinite permit | 125,802.20 lira |
| Card charge | 964.00 lira |
| Office establishment permit | Up to 3 years |
Fees are set by general communique no. 98 under the Fees Law and rise each year by the revaluation rate; a longer permit is charged a full fee for each year. An extension is applied for within the sixty days before expiry; a late application is treated as a first application.
Tax on a salary paid in foreign currency
Article 23/14 of the Income Tax Law exempts a salary that an employer with no legal or business centre in Turkey pays in foreign currency out of income earned abroad. Liaison office staff are the typical beneficiaries, and the exemption does not look at citizenship.
If the salary is paid in lira or through a company in Turkey, the exemption does not apply: income tax withholding and stamp duty follow, and the office files a withholding return. A payment converted from a foreign currency account into lira has the same effect.
| Charge | Foreign currency, from abroad | In lira |
|---|---|---|
| Income tax | Exempt | Withheld |
| Stamp duty | Exempt, schedule 2 item IV/34 | 0.759 percent |
| Social security premium | Payable | Payable |
| Annual return | Not required | Case by case |
There is no exemption on the social security side: the foreigner is insured as an employee and the office registers as a workplace. Two exceptions exist: a person sent by a foreign organisation for a job of no more than three months who shows cover at home, and a person on temporary assignment under a bilateral social security agreement, where the period depends on the country.
The mistakes made most often
- Bringing the currency in after applying. The 200,000 dollar condition looks back one year; an application short of the amount is refused.
- Relying on the special regime for two foreigners. The regulation covers one person; a second foreigner falls under the general criteria.
- Paying the salary in lira. The exemption is lost and withholding and stamp duty follow; fix the currency in the contract.
- Tracking the office permit apart from the work permit. An office permit that is not extended leaves the work permit without a basis.
- Assuming social security is exempt too. The income tax exemption does not remove the premium obligation.
Frequently asked questions
Can more than one foreigner work at the office?
The special regime covers one person. A second foreigner is tested against the general criteria, such as five Turkish citizens per foreigner; as the office has no capital or sales, the outcome rests with the Ministry.
Does the 200,000 dollars have to be brought in every year?
The condition looks at the year before the application date. An extension is a fresh assessment, so the currency brought in during the year before that date is documented again.
Is a Turkish employee’s salary exempt as well?
Yes. The exemption has no citizenship condition; every salary a non-resident employer pays in foreign currency out of its foreign income is covered.
Is nothing at all withheld from the salary?
No income tax or stamp duty is withheld. Social security premiums are paid; for a foreigner, a bilateral agreement or the three-month temporary assignment exception is assessed separately.
Does the work permit replace a residence permit?
Yes. A valid work permit serves as a residence permit; family members obtain residence permits of their own.
What happens if the office permit is not extended?
The office closes and the workplace ceases to exist, so the work permit loses its effect. To continue, a company or branch is set up and the permit obtained again for that workplace.
Ozbek CPA works on liaison office establishment and extension permits, the foreign representative’s work permit file, payroll and exemption treatment of salaries paid in foreign currency, and social security filings. A related subject is tax treaties in Turkey. To discuss your office, get in touch.
- Foreign Direct Investment Law no. 4875, article 3; its implementing regulation, articles 6, 7 and 8
- Regulation on the employment of foreign personnel in foreign direct investments, articles 4 and 6 — Official Gazette of 29 August 2003, no. 25214
- International Labour Force Law no. 6735 and its implementing regulation, articles 15, 21, 24 and 27 — Official Gazette of 2 February 2022, no. 31738
- Ministry of Labour and Social Security — work permit assessment criteria
- General communique no. 98 under the Fees Law — Official Gazette of 31 December 2025, no. 33124, fifth repeated issue
- Income Tax Law no. 193, article 23/14; Stamp Duty Law no. 488, schedule 2 item IV/34; Revenue Administration ruling of 10 July 2014, no. 90792880-155.13.04[2013/2508]-700
- Social Insurance and Universal Health Insurance Law no. 5510, articles 4 and 6
