Company Capital by the End of 2026: Deadline for Joint-Stock and Limited Companies
Short answer: Joint-stock and limited companies whose capital remains below the current minimum amount must, unless the Ministry of Trade extends the deadline, increase their capital to the new minimum by 31 December 2026 The current minimum is TRY 250,000, in limited liability companies TRY 50,000 for limited companies. The transition rule for existing companies below these thresholds is set out in Provisional Article 15 of Turkish Commercial Code No. 6102.
This article was prepared according to official sources dated 26 September 2026 The Ministry of Trade may extend the statutory period for up to two separate one-year periods, so the latest announcements and the company’s trade-registry record should also be checked when taking action.
Which capital amount applies to which companies?
For newly established companies, the minimum amounts have applied since 1 January 2024. Companies established earlier whose capital is below these amounts have a separate compliance period until 31 December 2026. It is necessary to look not only at the company’s date of establishment but also at its capital amount registered with the trade registry as well.
| Company type | Minimum capital | Record to check |
|---|---|---|
| Joint-stock company | TRY 250,000 | Share capital |
| Limited company | TRY 50,000 | Share capital |
| Non-public joint-stock company using the registered-capital system | TRY 500,000 | Initial capital; conditions under the transition rule must be reviewed separately |
For companies in the last row, the transition rule provides a different consequence. If a non-public joint-stock company that has adopted the registered-capital system and has issued capital of at least TRY 250,000 does not increase its initial and issued capital to TRY 500,000 within the prescribed period, it is deemed by law to have exited this system. This should not be assumed to be the same as the dissolution consequence provided for all companies remaining below the minimum threshold.
What happens if the capital is not increased?
Provisional Article 15/1 of the Turkish Commercial Code provides that joint-stock and limited companies remaining below the minimum capital amount will be deemed dissolved if they fail to make the increase on time. The dissolution rule does not mean that the trade-registry record is automatically deleted at the same moment; subsequent registry and liquidation procedures are assessed under their own rules. Therefore, it is important not only to adopt the resolution but also to complete the transaction properly and follow the registration process.
Under which rule is the general assembly resolution adopted?
Provisional Article 15/2 states that, at general assembly meetings held to raise capital to the minimum amounts in Articles 332 and 580, no meeting quorum is required and the resolution is adopted by a majority of the votes present at the meeting It also provides that privileges may not be exercised against these resolutions. This special rule does not automatically apply to every type of capital increase. The call to the meeting, the content of the resolution and the other steps required for registration should be checked separately.
How can a company check its own position?
- Review the registry record: Determine the company type, current registered capital and whether the registered-capital system is used.
- Compare the threshold: If the capital is below TRY 250,000 for a joint-stock company or TRY 50,000 for a limited company, assess the application of the transition rule.
- Plan the resolution and source of funds: How the increase will be funded, the general assembly resolution, amendment to the articles of association and trade-registry procedures should be prepared according to the company’s specific records.
- Confirm the current deadline: Check again on the transaction date whether the Ministry has issued any new extension.
Frequently asked questions
Does a limited company with TRY 50,000 capital need to increase it again?
For the minimum-capital threshold explained here, TRY 50,000 meets the lower limit. Whether the company has any other capital obligation should be assessed separately.
Is it sufficient to adopt the resolution on 31 December?
The resolution, application and registration are separate stages. Deficiencies may be difficult to remedy if the process is left until the final day. Compliance with the transition rule should be assessed on the basis of the specific file and registry practice.
Official sources
- Ministry of Trade — Frequently asked questions about companies, question 10 (minimum amounts and the 31 December 2026 deadline).
- Ministry of Trade — Text of Law No. 7511, Article 17 (full text of Provisional Article 15 of the Turkish Commercial Code).
Publication date: . This content is for general legal information; the company’s registry record and the legislation in force on the transaction date should be reviewed separately.
Related practice area: Corporate and Commercial Law.