Guide

Healthcare Company Formation in Turkey

Last updated: March 26, 2026

Turkey’s Healthcare Sector

Turkey’s healthcare sector is one of the largest in the region, with a growing private hospital market complementing the extensive public health system. The country attracts significant medical tourism — particularly for dentistry, cosmetic surgery, ophthalmology, and hair transplantation — and has invested heavily in hospital infrastructure.

Foreign investment in private healthcare is permitted and actively encouraged, though the sector is heavily regulated to ensure patient safety and professional standards.

Types of Healthcare Establishments

Private healthcare facilities in Turkey are classified into several categories:

Facility TypeDescription
Private hospital (özel hastane)Full-service hospital with inpatient capacity
Polyclinic (poliklinik)Multi-specialty outpatient clinic
Medical center (tıp merkezi)Outpatient with diagnostics, no inpatient
Specialist medical centerSingle specialty: cardiology, oncology, etc.
Dental clinic (ağız ve diş sağlığı)Dental services only
Aesthetic/cosmetic centerCosmetic procedures
Laboratory (özel laboratuvar)Medical testing laboratory
Imaging center (görüntüleme merkezi)Radiology, MRI, CT services
Home health servicesIn-home care and nursing
Medical tourism companyFacilitating international patient services

Each category has specific licensing, staffing, and facility requirements.

Step 1: Form a Turkish Company

Healthcare businesses require a Turkish legal entity. An LLC is suitable for most private clinic and medical service setups:

  • Minimum capital: 50,000 TRY (though healthcare facilities require significantly more practical capital for equipment and facilities)
  • 100% foreign ownership is permitted
  • Formation: 5–10 business days

The articles of association must clearly state healthcare services, private medical facility operation, and related activities as business purposes.

See our LLC formation guide.

Step 2: Ministry of Health Licensing

Application for Operating Permit

Private health facilities must obtain an operating permit (faaliyet izni) from the Ministry of Health (Sağlık Bakanlığı) through its provincial health directorates (İl Sağlık Müdürlüğü).

The application process includes:

  1. Project submission: Building plans showing that the facility meets the Ministry’s minimum physical requirements for the intended facility type (room dimensions, infrastructure, equipment specifications)
  2. Physical inspection: Ministry inspectors verify that the facility meets standards before opening
  3. Staff credentials review: All physicians and specialist staff must be verified in the Ministry’s national physician registry
  4. Equipment certification: Medical equipment must meet standards and be registered
  5. Permit issuance: Operating permit issued if all requirements are met

Operating permits are facility-specific and must be renewed if the facility is relocated or significantly renovated.

Step 3: Medical Staff Requirements

Turkish Medical Association (TTB) Registration

All physicians practicing in Turkey must be registered with the Turkish Medical Association (Türk Tabipleri Birliği — TTB) and hold a valid medical license (tıp doktoru unvanı).

Minimum Staffing Requirements

The Ministry of Health specifies minimum staffing requirements for each facility type. For example:

  • A medical center must have a designated medical director (başhekim) who is a full-time physician
  • A polyclinic must have at least one specialist physician per declared specialty
  • A private hospital must maintain 24/7 physician coverage and minimum nurse-to-bed ratios

Foreign Physicians

Foreign nationals with medical qualifications can practice in Turkey subject to:

  • Equivalency recognition of their medical degree by the Council of Higher Education (YÖK) and the Ministry of Health
  • Turkish language proficiency (exam or certification)
  • Registration with TTB
  • Valid residence permit

The equivalency process can take 6–18 months. Plan this in advance when hiring foreign medical staff.

Foreign Ownership Rules

100% foreign ownership of private healthcare companies is permitted. There are no sector-specific foreign ownership restrictions in healthcare.

However, the medical director (başhekim) of a healthcare facility must be a licensed physician registered with TTB — this role cannot be filled by a non-physician, even the foreign investor.

Quality Accreditation

While not legally mandatory for all facilities, hospital accreditation is practically important:

  • Joint Commission International (JCI): Internationally recognized accreditation sought by hospitals serving medical tourism patients
  • Turkish Standards Institute (TSE) — TS EN ISO 9001: Quality management certification
  • Ministry of Health maintains its own quality assessment scoring (Sağlıkta Kalite Standartları — SKS)

Accreditation signals quality to both domestic and international patients and is required for certain insurance contract arrangements.

Medical Tourism Operations

Turkey is a popular medical tourism destination, particularly for:

  • Dental treatments
  • Hair transplantation
  • Eye surgery (LASIK)
  • Cosmetic and plastic surgery
  • Orthopedic procedures

Medical tourism companies (facilitators) require:

  • Standard company registration
  • Agreements with licensed healthcare facilities
  • Compliance with advertising regulations (deceptive claims about medical outcomes are prohibited)

Facilitation companies themselves do not need a Ministry of Health operating permit unless they directly provide medical services.

Tax Obligations for Healthcare Companies

Corporate Income Tax

Healthcare company profits are subject to 25% corporate income tax. Medical equipment, salaries, and operational costs are fully deductible.

VAT on Medical Services

Medical services provided by licensed health professionals are generally exempt from VAT in Turkey. However:

  • Aesthetic and cosmetic procedures (not medically necessary) may be subject to VAT
  • Sale of medical devices and pharmaceuticals has specific VAT rates (verify current rates at gib.gov.tr)
  • Medical tourism facilitation services may be subject to VAT

SGK

Healthcare companies employing medical staff must register with SGK and comply with all standard employer obligations. See our Social Security Registration guide.

Key Compliance Obligations

  • Annual permit renewal: Some permits require annual renewal; others are indefinite but subject to periodic inspection
  • Patient rights compliance: Turkish Patient Rights Regulation must be followed; a patient rights representative must be appointed
  • Medical waste management: Licensed medical waste disposal contracts required
  • Data protection (KVKK): Patient health data is sensitive personal data under Turkish law — strict compliance with storage, access, and processing rules required
  • Drug dispensing regulations: Only licensed pharmacies can dispense medication — healthcare companies cannot operate internal pharmacies without specific authorization

Frequently Asked Questions

Can a company without any physician shareholders operate a private clinic in Turkey? Yes. The company’s shareholders do not need to be physicians. However, the medical director must be a licensed physician employed or contracted by the company. The company owns and operates the facility; the physician provides clinical leadership.

How long does Ministry of Health licensing take? From completed facility to permit issuance, the process typically takes 3–6 months including construction plan review, physical inspection, and administrative processing. Facilities with major deficiencies may require remediation before permits are issued.

Are there restrictions on advertising healthcare services in Turkey? Yes. Healthcare advertising is strictly regulated. Claims about treatment outcomes, success rates, or comparisons with other facilities are prohibited. All healthcare advertising must be approved by the provincial health directorate.

Can foreign patients use Turkish private health insurance? Foreign patients typically pay out of pocket or use international health insurance. Turkish Social Security (SGK) coverage does not extend to foreign visitors unless covered by bilateral social security agreements.