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Minimum Capital Requirements For Joint Stock And Limited Liability Companies Have Been Increased

  • Published by

    Erta Audit

  • Type

    Publication

  • Date

    September 3, 2026

  • Reference

    ertadenetim.com

Minimum Capital Requirements For Joint Stock And Limited Liability Companies Have Been Increased

Capital Compliance Process for Companies and the 31 December 2026 Deadline

The minimum capital requirements prescribed for joint stock and limited liability companies under the Turkish Commercial Code No. 6102 (the “TCC”) were increased by Presidential Decree No. 7887 dated 24 November 2023, effective as of 1 January 2024. With the Law No. 7511 on the Amendment of the Turkish Commercial Code and Certain Laws, published in the Official Gazette on 29 May 2024, transitional compliance provisions were introduced for existing companies in relation to this regulation.

In this regard:

  • The minimum capital requirement for joint stock companies has been increased from TRY 50,000 to TRY 250,000.
  • The minimum capital requirement for limited liability companies has been increased from TRY 10,000 to TRY 50,000.
  • For non-public joint stock companies that have adopted the registered capital system, the minimum initial capital requirement has been increased from TRY 100,000 to TRY 500,000.

Pursuant to Provisional Article 15 added to the TCC No. 6102 by Law No. 7511, joint stock and limited liability companies whose capital is below the newly prescribed minimum capital requirements are required to increase their capital to at least the minimum amounts set forth under Articles 332 and 580 of the TCC by 31 December 2026.

If the required capital increase is not completed within the specified period, the relevant joint stock and limited liability companies will be deemed to have been dissolved.

Joint stock and limited liability companies that fail to fulfill their capital increase obligation within the specified period will, pursuant to Provisional Article 15 of the Turkish Commercial Code No. 6102, be deemed to have been dissolved without the need for any further action.

Likewise, non-public joint stock companies that have adopted the registered capital system will be deemed to have exited the registered capital system if they fail to increase their initial capital and issued capital to the statutory amounts.

In this regard, it is important to review your company’s current capital amount and, where necessary, complete the required capital increase procedures by 31 December 2026.