Who needs it
- Individual shareholders from mainland China or Hong Kong in a new Turkish company
- A Hong Kong or mainland holding company that will be a shareholder
- Non-Turkish managers and board members of the company to be formed
- Investors who want the numbers ready before they plan the formation date
What we do
- Checking who in your structure needs a tax number
- A document checklist for each individual and corporate partner
- Drafting the power of attorney wording the tax office requires, if you apply from abroad
- Arranging sworn translation and Turkish notary certification of documents from abroad
- Filing the application at the tax office and sending you the numbers
- Using the numbers in the formation file and for the capital bank account
What ‘ITIN’ means on this site
Many investors know the term ITIN from the United States, so we use it as a short label. In Türkiye the number is the tax identification number, or vergi kimlik numarası. A foreigner who is not yet a Turkish taxpayer receives a potential tax identification number from a tax office. Each foreign shareholder and board member must have one before the company is formed. Turkish citizens use their national identity number instead.
The number is needed early. The official Invest in Türkiye guide lists it as a step before incorporation, because the bank account for the company’s capital cannot be opened without it. Getting it settled first keeps the formation timetable under your control.
Two ways to apply
If you are in Türkiye, the application is straightforward: a foreign individual can apply to any tax office with the passport. The Digital Tax Office also offers an online application screen for foreigners who have entered Türkiye.
If you are abroad, we apply for you under a power of attorney. For an application by proxy, the power of attorney must specifically authorise obtaining the tax number before the tax office. We draft that wording. You sign before a notary in mainland China or Hong Kong, the document is apostilled, and in Türkiye it is translated by a sworn translator and certified by a notary. If you are also forming the company by power of attorney, we cover both in the same set of documents, so that one notary visit can serve both. See company formation with power of attorney.
Individual and corporate partners
An individual partner applies with a passport copy. A company that will be a shareholder, such as a Hong Kong holding company, also needs its own number. It applies with its incorporation document from its home country. Turkish rules ask for this document to be certified by the Turkish mission in that country; in practice, mainland China and Hong Kong documents carry an apostille instead.
If the Turkish company will be owned through a Hong Kong company, also read our note on the Hong Kong–Türkiye tax treaty: it caps Turkish withholding on dividends paid from 1 January 2027.
Once the numbers are issued, we use them directly in your company formation file. Both packages include the application for one foreign partner; each further partner is USD 500.
How it works
- 01
Check the structure
We confirm which shareholders, managers and board members need a number and choose the route for each.
- 02
Prepare the documents
Individuals provide a passport copy. A corporate partner provides its incorporation document with an apostille.
- 03
In Türkiye or from abroad
A partner in Türkiye can apply with the passport. A partner abroad signs a power of attorney before a notary, which is apostilled and sent to us.
- 04
Translation and filing
Documents from abroad are translated by a sworn translator and certified by a Turkish notary. We then file the application at a tax office.
- 05
Number issued
We send you the tax numbers and use them in the formation file and for the capital bank account.
What you provide
- For an individual: a passport scan first, then a notarised copy or the original as we advise
- For a corporate partner: its certificate of incorporation or registration, apostilled in mainland China or Hong Kong
- If you apply from abroad: a power of attorney signed before a notary and apostilled, sent to us by courier
- Notary, apostille, translation and courier costs, which are paid at cost
Frequently asked questions
Is this the same as a US ITIN?
No. We use ‘ITIN’ as a short label across this site. The official name for a foreigner who is not yet a taxpayer in Türkiye is the potential tax identification number (potansiyel vergi kimlik numarası). It is a 10-digit number issued by a Turkish tax office.
Why is it needed before formation?
Non-Turkish shareholders and board members must have a tax number before the company is incorporated. It is also needed to open the bank account into which the company's capital is paid.
Does our Hong Kong holding company need its own number?
Yes. A foreign company that will be a shareholder also needs a tax number. It applies with its incorporation document from its home country. For Hong Kong and mainland documents, this is done with an apostille instead of consular legalisation.
Can I apply online?
The Digital Tax Office has a ‘Potential Tax Number Application for Foreigners’ screen, described as being for foreigners who have entered Türkiye; it asks for the passport number and issue date. If you are in Türkiye we can use it or go to a tax office with you. If you are abroad, we apply under a power of attorney.
Which tax office do we apply to?
A foreign individual can apply to any tax office in Türkiye with a notarised copy of the passport, or the original together with a copy.
How much does it cost?
USD 500 per person. The Basic and Professional packages each include the application for one foreign partner; each additional partner is USD 500. Prices exclude VAT: no VAT for clients invoiced outside Türkiye; 20% VAT is added for clients in Türkiye.
