Can Foreigners Establish a Private Hospital in Turkey or Buy Into One? 2026 — Private Hospitals Regulation Art. 7, Planning and Auction Licences (Decree-Law No. 663, Art. 57), Share and Hospital Transfers, Physician Ownership in Medical Centres and Dental Clinics, Foreign Doctors, Health Tourism Authorisation and Tax Deduction

Turkish version (Türkçe sürüm): Yabancılar Türkiye’de Özel Hastane Kurabilir mi, Bir Hastaneye Ortak Olabilir mi?

A foreign investor can establish a private hospital in Turkey or become a shareholder in an existing private hospital. The Private Hospitals Regulation provides that hospitals are opened and operated by natural persons or private-law legal persons and sets no limit on the nationality of shareholders or the proportion of foreign capital; the Foreign Direct Investment Law No. 4875 also provides for equal treatment of foreign and domestic investors. The real limits lie elsewhere: opening a new hospital depends on the Ministry of Health’s planning, and since 2025 the authority within that planning has been allocated through an auction licence that cannot be transferred; the hospital’s responsible manager (mesul müdür) must be a physician who is a Turkish citizen; in medical centres and dental centres at least 51% of the shares must belong to physicians or dentists; and foreign dentists cannot practise their profession in Turkey because of the “being Turkish” requirement in Article 30 of Law No. 1219, except foreigners of Turkish descent covered by Law No. 2527. Foreign physicians can work in private health facilities with Ministry permission, recognition of their diploma, Turkish-language proficiency and a work permit. A hospital and an intermediary serving patients who come from abroad for health purposes (international health tourists) must obtain an authorisation certificate under the 2025 Regulation on International Health Tourism and Tourist Health. This guide answers whether foreigners can establish a private hospital, with reference to the legislation, under the following headings: who can open a hospital, planning and licensing, becoming a shareholder in an existing hospital and transferring a hospital, physician ownership in medical centres and dental clinics, employing foreign physicians, the health tourism authorisation certificate, the tax deduction and state support, and sanctions.

Who can open a private hospital in Turkey?

The general rule for a foreign investor is in Article 3(a) of the Foreign Direct Investment Law No. 4875: unless otherwise provided by international agreements and special laws, foreign investors are free to make foreign direct investments in Turkey and are subject to equal treatment with domestic investors. Under the Law, establishing a new company and becoming a shareholder in an existing company by acquiring shares outside the stock exchange count as foreign direct investment (Art. 2(b)). For the general framework, see our guide Doğrudan Yabancı Yatırımlar Kanunu (4875) (in Turkish).

The basic law on private hospitals is the Private Hospitals Law No. 2219, published in the Official Gazette of 5 June 1933, No. 2419. Under the Law, private hospitals are opened with the Ministry’s permission, and the application for permission is made to the governorship by the responsible manager for hospitals belonging to individuals, and by the authorised representatives of the organisation to which they belong for other hospitals (Art. 3). The Law sets no nationality requirement on who may own a hospital; the nationality requirement applies to the responsible manager, who must be a Turkish physician permitted to practise in Turkey and must have practised medicine in Turkey for at least five years, two of them in hospitals (Art. 9).

The detailed rules are in the Private Hospitals Regulation, published in the Official Gazette of 30 January 2025, No. 32798 (amended in Official Gazette of 29 August 2026, No. 33355). This Regulation replaced the previous regulation published in the Official Gazette of 27 March 2002, No. 24708. Under Article 7 of the Regulation, headed “Persons authorised to open and operate private hospitals”, private hospitals are opened and operated by natural persons or private-law legal persons (Art. 7(1)). This provision contains no condition on the type of company, the nationality of the shareholders, the proportion of foreign capital or whether the shareholders are physicians. A Turkish company with foreign capital can therefore also open and operate a private hospital.

The Regulation does try to exclude certain persons. The execution of the second paragraph in its entirety, which provides that persons convicted of the offences listed in Article 28 of Law No. 1219 or of offences against sexual integrity, persons banned from public service, and legal persons whose ownership structure includes such persons cannot open a hospital, that such persons cannot take over an operating licence and that they cannot be shareholders of legal persons holding an operating licence, was stayed by the decision of the 10th Chamber of the Council of State of 18 September 2025 (E.2025/1597). On the other hand, no new private hospital operating licence is issued for five years in the name of natural or legal persons whose operating licence has been cancelled (Art. 7(3)).

The medical, administrative and technical services of the hospital are carried out under the responsibility of a responsible manager (Art. 18(1)). The physician to be appointed as responsible manager must be authorised to practise in Turkey under Law No. 1219, be a Turkish citizen, have practised as a physician in Turkey for at least five years, two of them in public or private hospitals, not be banned from the profession or from acting as responsible manager, and be registered with the relevant medical chamber (Art. 18(2)). In other words, the hospital’s owner may be foreign, but the person who runs the hospital vis-à-vis the health legislation is a physician who is a Turkish citizen. For details on opening a hospital, transfers, staffing and the responsible manager, see our guide Özel Hastane Açmak ve Devretmek (in Turkish).

A new hospital: planning, auction licence, pre-approval and operating licence

It is not possible to open a hospital in Turkey wherever and at whatever size one wishes. Under the Basic Law on Health Services No. 3359, health institutions and facilities are planned by the Ministry, and their establishment and operation are regulated by the Ministry on the basis of a balanced distribution across the country (Art. 3(1)(a) and (c)). Under the Private Hospitals Regulation, the Ministry carries out planning covering the public and private sectors, taking into account demographic structure, epidemiological characteristics and the creation of appropriate capacity in health tourism; this planning determines the bed capacity, specialised centres, units, medical devices, specialties and staff numbers that may be granted to private hospitals, and the planning is announced each year (Art. 8(1)-(2)).

In 2025, an auction was added to this system. Under Article 57 of Decree-Law No. 663, as redrafted by Law No. 7557 published in the Official Gazette of 24 July 2025, No. 32965, licences that grant natural or legal persons, within the framework of the Ministry’s planning, the authority to provide a specific service in the health field or to open hospitals and similar health facilities are granted against a price to be determined by auction; the grant of a licence does not replace the permit or operating licence required for the activity concerned (Art. 57(2)). The implementing rules are in the Health Services Licence Regulation, published in the Official Gazette of 11 November 2025, No. 33074:

• Natural or private-law legal persons meeting the criteria listed in the Private Hospitals Regulation, the Regulation on Private Outpatient Diagnosis and Treatment Facilities and the legislation on other types of private health facility may apply to the auctions (Art. 11(1)). The Regulation sets no nationality requirement for bidders.
• Applicants and, in legal persons, shareholders must not have been convicted of the offences listed in Article 28 of Law No. 1219, must not have been dismissed from public service, and such persons must not be part of the ownership structure (Art. 9(1)); persons in bankruptcy, liquidation or concordat cannot take part in the auction (Art. 9(2)).
• A licence alone does not confer the right to open and operate a private health facility; the licence holder must obtain an operating licence or activity permit under the relevant legislation (Art. 26(2)).
• A licence cannot be transferred or merged (Art. 27(1)). The licences of those who fail to obtain an operating licence or activity permit within the period set by the Ministry are cancelled (Art. 28(2)).

The licence is followed by the stages in the Private Hospitals Regulation. Pre-approval (ön izin) must be obtained within two years at the latest of the date the planning conformity certificate is obtained; otherwise the planning conformity certificate is cancelled, and this certificate cannot be transferred (Art. 8(4)-(5)). Pre-approval is obtained before the hospital is opened (Art. 9(1)); as a rule, pre-approval certificates cannot be transferred either (Art. 9(4)). The operating licence must be obtained within three years of the date the pre-approval certificate is issued (Art. 10(1)). The operating licence of a hospital that does not obtain an activity permit and start admitting and treating patients within six months of the date of the operating licence is cancelled by the Ministry (Art. 11(1)).

For a foreign investor, this structure means the following: in a new hospital project, the timetable depends on the Ministry’s annual planning announcement and auction calendar; the auction must be entered in the name of the natural or legal person that will operate the hospital, because the licence and the planning conformity certificate cannot later be transferred to another person, and pre-approval, as a rule, cannot be transferred either. In the Ministry’s 2026 planning announcement for private health facilities, new capacity was opened only for medical centres, polyclinics and hyperbaric oxygen treatment centres; it was stated that there was no need, at this stage, for a new capacity announcement for other private health facilities. An investor planning a new hospital may therefore have to wait for later announcements. If a company is to be established in Turkey for the investment, it must be established before the auction; on company formation, see our guide Company Formation in Turkey for Foreigners.

Becoming a shareholder in an existing hospital or buying a hospital

Rather than opening a hospital from scratch, a foreign investor often prefers to become a shareholder in an existing hospital or to buy a hospital. The legislation regulates these two routes differently.

Share transfer: If the hospital’s operating licence has been issued in the name of a company and the investor buys shares in that company, the operating licence holder does not change. Under the Private Hospitals Regulation, a change in the ownership structure of a private-law legal person in whose name a private hospital operating licence has been issued must be notified to the Provincial Health Directorate within one month at the latest; the notification requirement does not apply to publicly offered companies (Art. 7(4)). The Regulation does not require Ministry approval for a share transfer; the obligation is to notify. The Licence Regulation, for its part, prohibits the transfer of the licence but contains no separate provision on share transfers in the company holding the licence (Art. 27(1)).

Hospital transfer: If the hospital itself, that is, the operating licence ownership, is transferred to another person, an application with the required documents must be made to the Provincial Health Directorate within one month at the latest of the transfer date. Until the operating licence and activity permit are issued in the transferee’s name, the hospital continues to operate under the transferor’s responsibility; if the parties do not want this, activity is paused during that period. If the transfer is approved, the operating licence and activity permit are issued in the name of the new owner within fifteen working days (Art. 13(1)). The transferee is deemed to have also assumed the transferor’s responsibilities in respect of deficiencies and non-conformities found during inspection of the hospital; the period granted to the transferor is granted again at the transferee’s request; a transferee of a hospital whose activity has been suspended must wait for the suspension period to end (Art. 13(2)). The operating licence of a hospital whose operating licence is suspended may be transferred only once during the suspension (Art. 13(3)), and a hospital transferred under this article cannot be transferred again within two years (Art. 13(4)).

The structure should therefore be chosen at the outset in the purchase agreement. In a share transfer, the operating licence remains with the company and only a one-month notification obligation arises; in a hospital transfer, there is a new operating licence process, a two-year ban on further transfer and the passing to the transferee of the transferor’s responsibilities for deficiencies found during inspection. As the planning conformity certificate and the licence cannot be transferred, and pre-approval, as a rule, cannot be transferred either, entering a project before the operating licence has been issued can only be considered through the acquisition of shares in the company holding the documents. Depending on the size of the transaction, Competition Board approval may also be required; on this and other approvals, see our guide Buying a Turkish Company as a Foreign Investor: Which Approvals Do You Need?, and on acquiring the hospital building in the company’s name, see Buying Property in Turkey as a Foreign Investor: In Your Own Name or Through a Turkish Company?

Physician ownership requirement in medical centres and polyclinics

The rule is different for outpatient facilities smaller than hospitals. Under the Regulation on Private Outpatient Diagnosis and Treatment Facilities, published in the Official Gazette of 19 April 2025, No. 32875, a medical centre is opened by a physician entitled and authorised to practise freely, by a partnership of more than one physician and dentist, or by legal persons at least 51% of whose shares are held by physicians and dentists (Art. 7(1)). A polyclinic is opened jointly by at least two physicians entitled and authorised to practise freely (Art. 7(2)); a physical therapy establishment (müessese) is opened by specialists in physical medicine and rehabilitation (Art. 7(3)).

For a foreign investor, these rules mean the following: an investor who is not a physician, whether foreign or Turkish, may hold at most 49% of a medical centre company; polyclinics and physical therapy establishments are left to physicians. A change in the ownership structure of a private-law legal person in whose name a health facility operating licence has been issued must be notified to the Provincial Health Directorate within one month at the latest (Art. 7(6)). If the facility is transferred to persons covered by this Regulation, an operating licence is issued in the name of the new owner (Art. 11(1)), and the transferred facility cannot be transferred again within two years (Art. 11(6)). The responsible manager must also be a Turkish citizen in these facilities (Art. 14(4)(b)).

The execution of the wording in the Regulation providing that barred persons cannot be shareholders of legal persons holding an operating licence was stayed by the decision of the 10th Chamber of the Council of State of 17 December 2025 (E.2025/3055) (Art. 7(7)). New medical centres are also subject to planning and the auction licence system; the Ministry’s 2026 planning announcement repeats the ownership rule in the Regulation as an application requirement for medical centres. For details on planning, operating licences and inspection, see our guide Tıp Merkezi ve Poliklinik Açmak (in Turkish).

Dental clinics, dental centres and dental hospitals

For foreigners wishing to invest in dental tourism, the decisive text is the Regulation on Private Health Facilities Providing Oral and Dental Health Services, published in the Official Gazette of 6 October 2022, No. 31975 (last amended in Official Gazette of 15 December 2024, No. 32753). Article 5 of the Regulation governs ownership by type of facility as follows:

• A dental practice may be opened by a dentist authorised to practise freely; a dental practice cannot be opened by a company (Art. 5(1)).
• A polyclinic may be opened by a company belonging to one or more dentists authorised to practise freely (Art. 5(2)).
• A centre may be opened by a company belonging to one or more dentists or by a company at least 51% of whose shares are held by dentists (Art. 5(3)).
• A hospital may be opened by a company (Art. 5(4)). There is no dentist ownership requirement for a dental hospital.

On the transfer of polyclinics, centres and hospitals holding an operating licence, the operating licence and activity permit are issued in the transferee’s name without the need for pre-approval; the application for the operating licence must be made within fifteen working days at the latest of the date of the transfer agreement (Art. 15(1)-(2)). A dentist who is a citizen of the Republic of Türkiye is appointed as responsible manager in the facilities, and the responsible manager may hold this role in only one health facility (Art. 17(1)).

The second and stricter limit in dentistry concerns the practitioners. Article 30 of Law No. 1219 on the Practice of Medicine and Its Branches still requires “being Turkish” in order to practise dentistry in Turkey and to hold the title of dentist. The Regulation on the Procedures and Principles for the Employment of Foreign Health Professionals in Private Health Facilities in Turkey also excludes dentists, pharmacists and nursing assistants from its scope (Art. 2(1)); the provisions of Law No. 2527 apply to dentists, pharmacists and nursing assistants of Turkish descent (Art. 2(2)). A foreign investor who is not a dentist can therefore own a dental hospital in full and hold up to 49% of a dental centre; but, apart from foreigners of Turkish descent, the facility cannot employ foreign dentists. For details on pre-approval, operating licences and staffing, see our guide Ağız ve Diş Sağlığı Kuruluşları (in Turkish).

Employing foreign physicians and health personnel

The position is different for physicians. Since the 2011 amendment made by Decree-Law No. 663, Article 1 of Law No. 1219 requires a diploma from a faculty of medicine in order to practise medicine in Turkey and contains no nationality requirement. The diplomas of physicians who graduated from faculties of medicine in foreign countries are examined under the procedure in Article 4 of the Law and, if found appropriate, registered by the Ministry.

The employment of foreign health professionals in private health facilities is governed by the Regulation on the Procedures and Principles for the Employment of Foreign Health Professionals in Private Health Facilities in Turkey, published in the Official Gazette of 22 February 2012, No. 28212. Under Article 5 of the Regulation, the foreign health professional’s diploma and any specialty certificate must have been recognised as equivalent and registered by the Ministry, there must be no legal impediment to practising the profession, the person must know Turkish, must have obtained a work and residence permit in Turkey and, for physicians, must take out compulsory professional liability insurance. Turkish proficiency is proved by a certificate showing level (B) or above, according to the criteria of the European Language Portfolio, in the examination of a university Turkish teaching centre; if this certificate is not submitted within one year at the latest of the application, the personnel work certificate is cancelled; it is not required from graduates of institutions teaching in Turkish (Annex 1). The foreign health professional may work in the private health facility from the date the personnel work certificate is approved by the Provincial Health Directorate (Art. 6(5)). The 15th Chamber of the Council of State annulled Articles 5 and 6 and Annex 1 of the Regulation insofar as they fail to provide for registration with the medical chamber (annulment for incomplete regulation) (E.2013/10307, K.2016/2959), and the decision was upheld by the Plenary of the Administrative Law Chambers of the Council of State (E.2016/3772, K.2019/1202). Registration with the medical chamber may therefore also be required in practice; the current requirements applied by the Provincial Health Directorate should be confirmed at the date of application.

On the work permit side, the International Labour Force Law No. 6735 applies. Pre-approval is compulsory for work permit applications of foreigners who will work in health services requiring professional qualifications, and the Ministry of Health is authorised to grant pre-approval in health services; extension applications are also subject to pre-approval (Art. 8(1), (2) and (5)). Applications for jobs and professions reserved to Turkish citizens by other laws are refused (Art. 9(1)(ç)); the barrier facing foreign dentists is also based on this rule; Article 16 of Law No. 6735 and Law No. 2527 contain exceptions for foreigners of Turkish descent. On the employer’s obligations, see our guide Yabancı İşçi Çalıştırmada İşveren Yükümlülükleri (in Turkish).

The health facility legislation points the same way. A private hospital may employ foreign physicians and non-physician health professionals provided that the Ministry gives permission; however, this permission does not give the hospital the right to add devices and units within the scope of planning (Private Hospitals Regulation, Art. 17(5)). Foreign physicians may work in a physical therapy and rehabilitation establishment or unit, provided they comply with the relevant legislation, but they cannot be in charge of the establishment or unit (Outpatient Facilities Regulation, Art. 21(7)). The role of responsible manager belongs in every case to a physician who is a Turkish citizen. For the detailed application process, see our guide Yabancı Sağlık Meslek Mensupları (in Turkish).

Health tourism: authorisation certificate, intermediaries and USHAŞ

A hospital wishing to serve patients who come from abroad for health purposes must also comply with the Regulation on International Health Tourism and Tourist Health, published in the Official Gazette of 26 April 2025, No. 32882. This Regulation repealed the previous regulation of 13 July 2017 (Art. 17). Under the Regulation, international health tourism covers the health and intermediary services received by persons who come to Turkey temporarily from abroad for health purposes and who are not Turkish citizens, or are Turkish citizens residing abroad (Art. 4(1)(ı)).

• Authorisation certificate: Health facilities and intermediaries must obtain an authorisation certificate in order to carry out activities in international health tourism services; the certificate is issued by the Ministry for health facilities and by Uluslararası Sağlık Hizmetleri A.Ş. (USHAŞ) for intermediaries (Art. 5(1)). Activities cannot be carried out at a second intermediary or branch that has not been authorised (Art. 5(4)), and the authorisation certificate cannot be transferred (Art. 5(5)). An investor taking over the hospital itself (the operating licence ownership) should therefore not assume that the existing authorisation certificate will pass to it; in a share transfer, by contrast, the company holding the certificate does not change.
• Intermediary: The intermediary, which advises international health tourists and arranges the health facility, accommodation, transport and transfer services, is operated by legal persons holding an authorisation certificate (Art. 4(1)(a)). The Regulation sets no nationality requirement for the intermediary’s shareholders. The intermediary must carry out accommodation, transport and transfer services through travel agencies authorised under Law No. 1618; if it is itself an authorised travel agency, it may carry out these services itself (Art. 6(2)(a)). It must set up, or contract for, a call infrastructure able to provide services in at least two foreign languages, 24 hours a day, 7 days a week (Art. 6(2)(b)).
• Quality requirements: Hospitals, medical centres, medical laboratories and dialysis centres must be accredited by TÜSKA, and other health facilities must obtain the certificate issued by the Ministry (Art. 6(1)(b)); the transition period for this requirement runs until 31 December 2026 (provisional Art. 1(3)). An international health tourism unit is set up in the health facility, and at least one member of the staff working in this unit must document knowledge of a foreign language (Art. 7(1)-(2)). A website with a foreign-language option is compulsory (Art. 13(2)).
• Direct applications: A health facility may accept patients who apply directly without an intermediary (Art. 6(1)(ç)); however, for activities that must be carried out by an intermediary, it cannot obtain services from persons and organisations without an authorisation certificate (Art. 6(1)(e)).
• Price: The price of health services provided within international health tourism is determined by the Ministry, and the health facility must comply with the procedures and principles in the health tourism price tariff determined by the Ministry (Art. 11).
• Complication insurance: The Regulation has provided for complication insurance to be taken out by the health facility for surgical and interventional procedures performed in an operating theatre (Art. 6(1)(c)). By its decision of 25 December 2025 (E.2025/3198), the 10th Chamber of the Council of State issued a stay of execution concerning the provisions on complication insurance and on liability for complications; in the consolidated text, the words “komplikasyon ve” (“complication and”) in the third paragraph of Article 6 and the second paragraph of provisional Article 1, which set a deadline of 31 December 2025 for complication insurance, are shown as stayed; for the current position, see our guide Sağlık Turizminde Malpraktis (in Turkish).

USHAŞ is a company established on the basis of additional Article 2 of Decree-Law No. 663, whose entire capital belongs to the Treasury; the rights arising from its shareholding are exercised by the Ministry of Health. In addition to issuing authorisation certificates to intermediaries, the company evaluates the performance of health facilities and intermediaries at least once a year; a facility found partly adequate or inadequate is subjected to a follow-up evaluation within three months; if adequacy is still not achieved, the authorisation certificate is suspended for three months in the case of partial adequacy and six months in the case of inadequacy, and if it is still not achieved in the second follow-up evaluation, the authorisation certificate is cancelled (Art. 9). Under the first paragraph of additional Article 11 of Law No. 3359, as amended by Law No. 7496 in 2024, the Ministry of Health’s supervision also covers the activities of all organisations within international health tourism.

Tax and state support in health tourism

VAT exemption: Under Article 13(l) of the Value Added Tax Law, preventive medicine, diagnosis, treatment and rehabilitation services provided exclusively within health institutions and facilities by natural or legal persons authorised by the Ministry of Health to foreign-national natural persons not resident in Turkey are exempt from VAT; other supplies of goods and services provided together with these services are not covered by the exemption. The sub-paragraph was added by Law No. 7104 and entered into force on 1 June 2018.

Income deduction: Article 89(1)(13) of the Income Tax Law and Article 10(1)(ğ) of the Corporate Tax Law allow businesses that operate in the health field subject to the permission and supervision of the relevant ministry and serve persons not resident in Turkey to deduct part of the income derived exclusively from these activities. Law No. 7491 raised the deduction rate to 80% and introduced the condition that the income be transferred to Turkey in full by the date on which the tax return must be filed; to benefit from the deduction, the invoice or similar document must be issued in the name of the customer abroad. By Presidential Decision No. 11257, published in the Official Gazette of 30 April 2026, No. 33239, this rate was set at 100% for tax periods beginning on or after 1 January 2026. The VAT exemption is based on “foreign-national” persons not resident in Turkey, whereas the income deduction is based on persons not resident in Turkey irrespective of nationality. For the details of application, see our guide Sağlık İşletmelerinde Vergilendirme (in Turkish).

State support: Presidential Decision No. 10962 (Decision on the Definition and Classification of Service Exports and the Support of Service Sectors), published in the Official Gazette of 27 February 2026, No. 33181, replaced the previous service export support decisions with effect from 1 January 2026. For health tourism, the Decision provides, for example, for support of 50% of premium expenses for complication insurance taken out with insurance companies resident in Turkey, up to TRY 8,000,000 per year (Art. 20), and of 50% of the transport expenses of international health tourists, up to TRY 25,000,000 per year and for at most five years per beneficiary (Art. 27). As the Decision defines the beneficiary as a company resident in Turkey and established under the Turkish Commercial Code and sets no condition on its capital structure (Art. 3(1)(r)), a Turkish company with foreign capital can also benefit from this support, provided it meets the other conditions.

Sanctions and main risks

Under additional Article 11 of Law No. 3359, persons who provide, or cause to be provided, health services without an operating licence or authorisation are punished with imprisonment of one to three years and a judicial fine of up to twenty thousand day-units. By the provision added to the same article by Law No. 7557, advertising activities by private health facilities that exceed the limits of promotion and information were prohibited, and an administrative fine of not less than one hundred thousand Turkish lira, up to two percent of the previous month’s gross service revenue, was introduced for those exceeding these limits. This limit must also be observed in promotional activities aimed at patients abroad; for details, see our guide Sağlıkta Reklam Yasağı (in Turkish).

Private hospitals cannot provide services without an operating licence and activity permit (Private Hospitals Regulation, Art. 43(1)(a)). If deficiencies found during inspection are not remedied within the period granted, activity is temporarily suspended in part or in full; if the deficiencies are not remedied within six months of the suspension, the operating licence is suspended and an additional six months is granted, and at the end of that period the operating licence of a hospital that cannot resume activity is cancelled (Art. 46(1)). No new hospital operating licence is issued for five years in the name of persons whose operating licence has been cancelled (Art. 7(3)). In health tourism, if records are not kept properly, the authorisation certificate is suspended for six months and, if the act is repeated within a year, the certificate is cancelled; the authorisation certificate of an organisation that has not operated in health tourism in the last year is also cancelled, and no new authorisation certificate is issued for one year to an organisation whose certificate has been cancelled (Health Tourism Regulation, Art. 16(3)-(5)).

Checklist

Common mistakes

• Assuming there is a foreign ownership limit for hospitals. The Private Hospitals Regulation opens hospitals to natural persons and private-law legal persons and sets no limit on the nationality of shareholders or the proportion of foreign capital (Art. 7(1)).
• Treating a medical centre like a hospital. In a medical centre and a dental centre, at least 51% of the shares must belong to physicians or dentists (Outpatient, Art. 7(1); Dental, Art. 5(3)).
• Planning to buy a licence or pre-approval. The licence and the planning conformity certificate cannot be transferred, and pre-approval, as a rule, cannot be transferred either (Licence Regulation, Art. 27(1); Private Hospitals Regulation, Arts. 8(5) and 9(4)).
• Not notifying a share transfer. A change in the ownership of the company holding the operating licence must be notified within one month (Art. 7(4)).
• Overlooking the two-year rule in a hospital transfer. A transferred hospital cannot be transferred again within two years (Art. 13(4)).
• Appointing a foreign responsible manager. The responsible manager must be a physician who is a Turkish citizen (Art. 18(2)).
• Planning to employ foreign dentists in a dental clinic. Dentistry requires “being Turkish”; a separate regime exists only for foreigners of Turkish descent covered by Law No. 2527 (Law No. 1219, Art. 30).
• Assuming the authorisation certificate passes to the transferee in a hospital transfer. The health tourism authorisation certificate cannot be transferred; if the operating licence ownership changes, a certificate must be obtained in the new owner’s name (Health Tourism Regulation, Art. 5(5)).
• Forgetting the transfer condition for the income deduction. The deduction requires the income to be transferred to Turkey by the tax return date and the invoice to be issued in the name of the customer abroad (Corporate Tax Law, Art. 10(1)(ğ)).

Frequently asked questions

Can foreigners establish a private hospital in Turkey?

Yes. Private hospitals are opened and operated by natural persons or private-law legal persons; the Private Hospitals Regulation sets no limit on the nationality of shareholders or the proportion of foreign capital (Art. 7(1)). However, opening a new hospital depends on Ministry planning and an auction licence, and the responsible manager must be a physician who is a Turkish citizen (Arts. 8 and 18(2)).

Is there a limit on foreign shareholding in a private hospital?

There is no such limit in the Private Hospitals Regulation; Law No. 4875 also provides for equal treatment of foreign and domestic investors (Art. 3(a)). The limit varies by type of facility: in a medical centre and in an oral and dental health centre, at least 51% of the shares must be held by physicians or dentists (Outpatient Facilities Regulation, Art. 7(1); Dental Facilities Regulation, Art. 5(3)).

Is a licence needed to open a new hospital?

Yes. Licences granting the authority to open hospitals and similar health facilities within the framework of the Ministry’s planning are granted against a price to be determined by auction; the licence does not replace the permit or operating licence required for the activity (Decree-Law No. 663, Art. 57(2); Health Services Licence Regulation, Art. 26(2)).

Can a licence, planning conformity certificate or pre-approval be transferred to another company?

No. A licence cannot be transferred or merged (Licence Regulation, Art. 27(1)); the planning conformity certificate cannot be transferred, and pre-approval certificates, as a rule, cannot be transferred either (Private Hospitals Regulation, Arts. 8(5) and 9(4)). The auction should therefore be entered in the name of the person who will operate the hospital.

Is permission needed to buy shares in an existing hospital?

The Private Hospitals Regulation does not require Ministry approval for a share transfer; a change in the ownership structure of the company holding the hospital’s operating licence is notified to the Provincial Health Directorate within one month at the latest, and this notification is not required for publicly offered companies (Art. 7(4)). Depending on the size of the transaction, Competition Board approval may also be required.

What happens if the hospital itself is transferred?

An application is made to the Provincial Health Directorate within one month of the transfer; if the transfer is approved, an operating licence and activity permit are issued in the name of the new owner within fifteen working days. The transferee is deemed to have also assumed the transferor’s responsibilities for deficiencies and non-conformities found during inspection, and the transferred hospital cannot be transferred again within two years (Private Hospitals Regulation, Art. 13).

Can the hospital’s responsible manager be a foreigner?

No. The responsible manager must be a physician authorised to practise in Turkey, a Turkish citizen, with at least five years’ experience as a physician, two of them in hospitals, and registered with the medical chamber (Private Hospitals Regulation, Art. 18(2); Law No. 2219, Art. 9).

Can a foreign investor become a shareholder in a medical centre?

Yes, but at least 51% of the shares of the legal person opening the medical centre must be held by physicians and dentists; an investor who is not a physician may hold at most 49%. A polyclinic is opened jointly by at least two physicians (Outpatient Facilities Regulation, Art. 7(1)-(2)).

Can a foreign investor open a dental clinic or dental hospital?

A dental hospital may be opened by a company, and there is no dentist ownership requirement. In an oral and dental health centre, at least 51% of the shares must belong to dentists; a dental polyclinic may be opened by a company belonging to dentists, and a dental practice only by a dentist (Dental Facilities Regulation, Art. 5).

Can a foreign dentist work in Turkey?

Article 30 of Law No. 1219 still requires “being Turkish” for dentistry, and the Foreign Health Professionals Regulation excludes dentists from its scope (Art. 2(1)). Work permit applications for professions reserved to Turkish citizens by other laws are also refused (Law No. 6735, Art. 9(1)(ç)). Law No. 2527 applies to dentists of Turkish descent (Regulation, Art. 2(2); Law No. 6735, Art. 16).

Can a foreign physician work in a private hospital in Turkey?

Yes. Diploma recognition and Ministry registration, knowledge of Turkish, a work and residence permit and compulsory professional liability insurance are required (Foreign Health Professionals Regulation, Art. 5); Ministry of Health pre-approval is compulsory for the work permit (Law No. 6735, Art. 8). A private hospital may employ foreign personnel with Ministry permission (Private Hospitals Regulation, Art. 17(5)). Because of the Council of State’s annulment decision concerning medical chamber registration, registration with the medical chamber may also be required in practice; the current requirements should be confirmed with the Provincial Health Directorate.

What certificate is needed for health tourism?

Health facilities and intermediaries must obtain an authorisation certificate in order to carry out activities in international health tourism services; the certificate is issued by the Ministry for health facilities and by USHAŞ for intermediaries, and it cannot be transferred (Regulation on International Health Tourism and Tourist Health, Art. 5).

Who can set up a health tourism intermediary?

An intermediary is operated by legal persons holding an authorisation certificate (Art. 4(1)(a)); the Regulation sets no nationality requirement for the shareholders. Accommodation, transport and transfer services are carried out through authorised travel agencies, and a call infrastructure able to provide services in at least two foreign languages, 24 hours a day, 7 days a week, is required (Art. 6(2)).

Can a hospital freely set its health tourism prices?

No. The price of health services provided within international health tourism is determined by the Ministry, and the health facility must comply with the procedures and principles in the health tourism price tariff determined by the Ministry (Health Tourism Regulation, Art. 11).

What are the tax advantages of health tourism?

Diagnosis, treatment and rehabilitation services provided within a health facility to foreign-national persons not resident in Turkey are exempt from VAT (VAT Law, Art. 13(l)). A deduction applies to income from health services provided to persons not resident in Turkey, subject to the condition that the income is transferred to Turkey; the rate is 100% for periods beginning on or after 1.1.2026 (Income Tax Law, Art. 89(1)(13); Corporate Tax Law, Art. 10(1)(ğ); Presidential Decision No. 11257).

If a hospital is bought, does the health tourism authorisation certificate pass with it?

If the hospital itself (the operating licence ownership) is transferred, the authorisation certificate does not pass to the transferee; the certificate cannot be transferred, and a separate authorisation certificate must be obtained in the new owner’s name (Health Tourism Regulation, Art. 5(5)). In a share transfer, by contrast, the company holding the certificate does not change, so the certificate remains with the company; the trade name and ownership information on the website must be kept consistent with the certificate (Art. 13(2)).

Related guides

• Legal Guide for Foreign Investors in Turkey — company, stock exchange, mining, energy, real estate, tax and arbitration
• Buying a Turkish Company as a Foreign Investor: Which Approvals Do You Need? — Competition Board and sector approvals
• Company Formation in Turkey for Foreigners — capital, documents and formation
• Buying Property in Turkey as a Foreign Investor: In Your Own Name or Through a Turkish Company? — Land Registry Law Articles 35 and 36
• Can a Foreigner Be a Board Member or Manager of a Turkish Company? — foreign managers and work permits
• Can Foreigners Operate Ships in Turkey? — another regulated sector for foreign investors
• Özel Hastane Açmak ve Devretmek — operating licence, staffing and responsible manager (in Turkish)
• Yabancı Sağlık Meslek Mensupları — recognition, work certificate and limits (in Turkish)
• Sağlık Turizminde Malpraktis — authorisation certificate and complication insurance (in Turkish)
• Can Foreigners Open a Private School in Turkey? — Law No. 5580 foreign shareholder ban and international schools
• Yabancılar Türkiye’de Özel Hastane Kurabilir mi, Bir Hastaneye Ortak Olabilir mi? — Turkish version of this article