Turkey offers 19 active free zones (serbest bölgeler) across its territory, each designed to promote export-oriented business through tax exemptions, simplified customs processes, and international investor advantages. Setting up a free zone company in Turkey can offer zero corporate tax, 100% foreign ownership, and streamlined trade across borders. At ER&GUN&ER, our English Speaking Turkish Lawyers provide end-to-end company formation and licensing services for investors entering Turkey’s free zones. This legal guide explains the process, documents, regulations, and benefits in full detail.
What Is a Free Zone Company in Turkey?
A free zone company operates under the Free Zones Law No. 3218 and is registered to conduct export, import, assembly, logistics, or manufacturing within specially regulated zones. These companies are governed by the General Directorate of Free Zones under the Ministry of Trade and benefit from legal exemptions not available to companies elsewhere in Turkey.
Key Advantages of Free Zone Companies
- 0% corporate income tax on export revenues
- 0% VAT on goods/services sold within the free zone
- 100% foreign ownership allowed
- No customs duties or formalities
- No time restriction on profit repatriation
- Exemption from employment tax for export-focused firms
To compare with standard company types, see our Company Formation in Turkey guide.
Where Are Turkey’s Free Zones Located?
- Istanbul Atatürk Airport Free Zone: logistics, high-tech
- Ege Free Zone (İzmir): advanced manufacturing, export hubs
- Mersin Free Zone: maritime trade, port services
- Bursa and Kayseri Free Zones: automotive, textiles, energy
Each zone specializes in different sectors. We help you choose the best location based on your industry and target market.
How to Open a Free Zone Company: Step-by-Step
- Choose a free zone location and determine activity type
- Prepare a business plan (yatırım projesi) outlining operations, staff, and export forecast
- Apply for an Operating License (Faaliyet Ruhsatı) to the Free Zone Directorate
- Upon approval, register your company with the Free Zone Trade Registry
- Sign office lease or warehouse contract within the zone
- Begin operations under free zone regulations
Required Documents for Free Zone Company Setup
- Application form (in Turkish)
- Detailed business plan in Turkish and English
- Passport or company certificate of investor(s)
- Specimen signature and POA if represented by lawyer
- Project budget, staffing plan, export target
We prepare and submit the full file on your behalf. All legal drafting and ministry coordination is managed by our lawyers.
Can I Open a Free Zone Company Without Traveling to Turkey?
Yes. You may grant our law firm Power of Attorney (POA) to complete all steps remotely—from company incorporation to customs registration. To learn more, visit our legal consultancy services for foreign investors page.
Frequently Asked Questions (FAQs)
- Is it necessary to have a Turkish partner? No. 100% foreign ownership is allowed in all free zones.
- Do I need an office in the zone? Yes. Lease contract or usage permit is mandatory for registration.
- How long is the license valid? Operating Licenses are valid for 10–30 years depending on project type.
- Can I sell goods inside Turkey from a free zone? Only through customs—standard taxes apply if sold domestically.
- Is it really 0% tax? Yes—for export income only. Income from Turkish domestic market is taxed normally.
- Can I import goods VAT-free? Yes. Imports into the free zone are exempt from VAT and customs duties.
- Do I need to file corporate tax returns? Yes. All companies must file—but free zone income is exempt if criteria met.
- Can I apply for Turkish citizenship through this company? Not directly. But large-scale investment may qualify. See citizenship by investment guide.
- Are there grants or incentives? Yes. Some zones offer rent discounts, energy support, and government grants.
Conclusion: Global Business with Local Advantage
Opening a company in Turkey’s free zones allows you to scale globally with tax efficiency, customs benefits, and 100% foreign ownership. At ER&GUN&ER, our English Speaking Turkish Lawyers establish your business legally, register licenses, negotiate leases, and manage all filings under one roof. Contact the Best Lawyer in Turkey to take your trade, logistics, or manufacturing venture into Turkey’s most powerful economic platforms.