Guide
Startup & ESOP Advisory Guide
Tax and structuring for early-stage companies: the 2026 employee share (ESOP) exemption cap for technology-startup employees, and how founders can build equity plans without triggering avoidable payroll tax.
Articles in this guide (2)
- What Does Turkey's Technology Venture Badge Actually Get You? The Answer Changed in 2026
In 2025 the badge was a prestige certificate. On 4 June 2026 it was written into statute, on 9 July it was tied to a KOSGEB loan — and the risk of losing it arises in your own funding round.
- Turkey's 2026 ESOP Turning Point: The Employee Share Exemption Cap Doubles
Law No. 7582 doubles the income-tax exemption cap on shares granted to tech-startup employees from one to two times annual gross salary; the real risk is that non-qualifying joint-stock companies tax the share as full salary under Income Tax Code Art. 61.