The Sahis (sole proprietorship) is the cheapest one-day vehicle for foreign freelancers in Turkey in 2026, with no minimum capital and access to the 100% service-export deduction under Decree 11257 of 30 April 2026 when proceeds are repatriated.

Guide from Gars company formation. Compare with Ltd guide and operating costs.


1. Sahis vs Ltd 2026

Factor Sahis Ltd
Capital No minimum 100k TRY practical for work permit
Setup 1 day with tax number 3-7 days plus gazette
Liability Unlimited Limited to capital
Tax 15%-40% progressive + VAT + SGK 25% corporate + dividend + SMMM

2. 100% Export Deduction

Invoice a foreign client from Turkey and repatriate the full amount via a Turkish bank to deduct 100% of that service income. Requires export invoice plus bank proof.

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