Key Figures
Core parameters for 2026
The amounts, rates and thresholds applying in 2026 on one page, updated as they change.
- Minimum wage — gross
- 0.00TRY / month
- Minimum wage — net
- 0.00TRY / month
- Social security ceiling
- 0.00TRY / month
- First income tax bracket
- 0TRY · 15%
- Stamp duty (wages)
- 0.000%
- Employer cost of minimum wage
- 0.00TRY / month · no incentive
Tariffs and rates
2026 income tax tariff
Source: legislation in force. For information only; please verify before acting.2026 income tax tariff
For wage income the upper limit of the third bracket differs from other income.
| Bracket — wages | Bracket — other income | Rate |
|---|---|---|
| Up to TRY 190,000 | Up to TRY 190,000 | 15% |
| TRY 190,000 – 400,000 | TRY 190,000 – 400,000 | 20% |
| TRY 400,000 – 1,500,000 | TRY 400,000 – 1,000,000 | 27% |
| TRY 1,500,000 – 5,300,000 | TRY 1,000,000 – 5,300,000 | 35% |
| Above TRY 5,300,000 | Above TRY 5,300,000 | 40% |
2026 social security premium rates
The employer share varies with the incentive applied.
| Item | Employee | Employer |
|---|---|---|
| Social security premium | 14% | 21.75% |
| Unemployment insurance | 1% | 2% |
| Total — no incentive | 15% | 23.75% |
| Manufacturing (5-point relief) | 15% | 18.75% |
| Other sectors (2-point relief) | 15% | 21.75% |
Other core values
| Item | Value |
|---|---|
| Stamp duty — wage payments | 0.759% |
| Income tax on the minimum wage portion | exempt |
| Stamp duty on the minimum wage portion | exempt |
| Social security base — lower limit (monthly) | TRY 33,030.00 |
| Social security base — upper limit (monthly) | TRY 297,270.00 |
Tax Calendar
Filing and payment calendar
Dates follow the general calendar. Public holidays and administrative extensions can shift them; we work to the current position.| Obligation | Period | Deadline |
|---|---|---|
| Withholding and premium service return | Monthly | 26th of the following month |
| Stamp duty return | Monthly | 26th of the following month |
| Value added tax return | Monthly | 28th of the following month |
| Advance tax return | Quarterly | 17th of the second month after the period |
| Annual income tax return | Annual | End of March |
| Corporate tax return | Annual | End of April |
Publications
Professional publications and guides
Legislative changes, application guides and calculation notes.
Why does net pay fall during the year?
Gross pay stays the same, yet the amount reaching the employee falls in the second half of the year. The cause is not a missing raise: income tax is calculated on a cumulative base.
Read the article
Calculating severance and notice pay
Both depend on termination of the employment contract, but their conditions, ceilings and taxation differ. Confusing them creates both underpayment and penalty risk.
Read the article
The abolition of Ba-Bs forms: what changed?
The forms prepared at the end of every month for years are no longer filed. The obligation is gone; the audit logic behind it is not — it has been strengthened.
Read the article
Sole trader, limited or joint-stock?
Entity type is not a preference but a computable question. The right answer differs from business to business; what decides it is expected profit, number of shareholders, liability preference and whether profit stays in the business.
Read the article
Inflation accounting suspended until 2027
Provisional Article 37, added to the Tax Procedure Law by Law No. 7571, provides that financial statements will not be subject to inflation accounting for the 2025, 2026 and 2027 periods, regardless of whether the conditions are met.
Read the article
E-ledger certification: deadlines and the annual election
The certificate (berat) is the seal proving that an electronic ledger has not been altered. Failing to upload it in time can lead to the ledger being treated as uncertified.
Read the articleShare where you stand; we will state plainly what can be done and where the risks lie.
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