SaaS Guide for New Entrepreneurs: Bağ-Kur 2026

The process of bringing a business idea to life does not end with company formation alone. Tax, accounting, and social security obligations are among the most critical stages for new entrepreneurs. Bağ-Kur (4/1-b) insurance is one of these obligations. As of 2026, legislative changes that have entered into force should be known especially by new entrepreneurs. As Üstad, in this week's blog post we covered when Bağ-Kur starts, how much premium is paid, and what awaits entrepreneurs in 2026.

What Is Bağ-Kur? Who Does It Cover?

Bağ-Kur is the social security status that self-employed individuals, that is, sole proprietorship owners and freelance professionals, are subject to. According to the Social Insurance and General Health Insurance Law No. 5510;

• Those engaged in commercial activity on a real basis, 

• Those earning self-employment income,

• Entrepreneurs who open a business in their own name

are considered insured under 4/1-b (Bağ-Kur). This status forms the basic protection in terms of retirement, general health insurance, and long-term insurance branches.

When Does Bağ-Kur Insurance Start?

Bağ-Kur insurance arises on the date the entrepreneur actually starts the activity. In practice, this date is accepted as: 

• The day the tax plate is registered at the tax office,

• The date on which professional activity officially begins in freelance professions

From this date, the entrepreneur's obligation to notify SGK under 4/1-b and to pay premiums begins. If registration is not completed on time, retroactive premium debt and administrative sanctions may arise.

At this point, it is very important for company formation, tax registration, and SGK processes to move in harmony and in parallel. Üstad supports the healthy management of such critical steps by bringing digital communication between taxpayers and accountants together on a single platform. 

Is There a Young Entrepreneur Bağ-Kur Support in 2026?

As of 2026, one of the most important changes for entrepreneurs is the removal of the Bağ-Kur premium support provided for young entrepreneurs. As a result of the regulation made with Law No. 7566 dated December 19, 2025, entrepreneurs who establish a business for the first time after January 1, 2026 will not be able to benefit from the Bağ-Kur premium support, even if they meet the age requirement.

The incentive that was applied in previous years and provided for the state to cover Bağ-Kur premiums for a certain period is no longer in effect for new taxpayers as of 2026.

2026 Bağ-Kur Premium Amounts

Bağ-Kur premiums are calculated based on the insured person's chosen insurable earnings. These earnings must fall between the minimum and maximum limits determined by SGK each year. The official figures announced for 2026 are as follows:

• Monthly Lower Limit (Minimum Base): 33.030,00 TL

• Monthly Upper Limit (Maximum Base): 297.270,00 TL

• Daily Lower Limit: 1.101,00 TL

• Daily Upper Limit: 9.909,00 TL

The premium rate applied under Bağ-Kur (4/1-b) has been set at 35,75%. Based on these rates, the monthly premium amounts calculated for 2026 are as follows:

• Bağ-Kur Premium Payable from the Lower Limit: 33.030,00 TL x %35,75 = 11.808,23 TL

• Bağ-Kur Premium Payable from the Upper Limit: 297.270,00 TL x %35,75 = 106.274,03 TL

The entrepreneur may pay premiums based on a base that suits their earnings, provided they remain within these two limits. However, most new entrepreneurs prefer to pay premiums based on the minimum base during the start-up period. 

How and When Are Bağ-Kur Premiums Paid?

Bağ-Kur premiums are paid monthly, for the relevant month, within the payment period determined by SGK. After tax registration is opened, it is important not to delay SGK registration, to track the premium debt properly, and not to miss payment dates. Manual tracking of these processes can lead to a loss of time and attention, especially for new entrepreneurs. 

Üstad helps social security and accounting processes progress in a more controlled way by bringing document sharing, notification tracking, and accountant-taxpayer communication together in a single panel. It creates a digital bridge so entrepreneurs can manage these processes with their accountants in a more transparent, faster, and more controlled way. You can contact us for detailed information.