Turkey applies a progressive income tax called Gelir Vergisi with five brackets ranging from 15% to 40% for 2026. The thresholds were increased 25.49% for inflation per Income Tax General Communiqué No. 332. A key benefit for wage earners: income up to the minimum wage (TRY 33,030/month = TRY 396,360/year) is fully exempt from income tax — meaning the effective tax-free threshold for employees is TRY 396,360. Above that, the standard progressive brackets apply. Social contributions add a further 15%: SGK (social security) at 14% and unemployment insurance at 1%, both capped at an annual ceiling of TRY 3,567,240. On a TRY 1,500,000 gross salary (~$43,000): after the minimum wage exemption, taxable income is TRY 1,103,640, income tax is approximately TRY 260,483 (17.4% effective), plus TRY 225,000 SGK+UI — a total of TRY 485,483 (32.4% effective). Non-residents (under 183 days) are taxed only on Turkish-sourced income. Residents are taxed on worldwide income. Turkey has tax treaties with approximately 90 countries.
Note: These are marginal rates — you only pay the higher rate on income within each bracket.
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Turkey has 5 Gelir Vergisi (income tax) brackets for 2026, updated 25.49% for inflation: 15% on TRY 0–190,000; 20% on TRY 190,001–400,000; 27% on TRY 400,001–1,500,000; 35% on TRY 1,500,001–5,300,000; and 40% above TRY 5,300,000. Important: wage earners benefit from a minimum wage income tax exemption — the income tax calculated on the first TRY 396,360 (TRY 33,030/month) is waived. This effectively means most employees pay no income tax on earnings up to approximately TRY 396,360. Tax is administered by the Turkish Revenue Administration (GİB) at gib.gov.tr.
The annual income tax return (Yıllık Gelir Vergisi Beyannamesi) deadline in Turkey is March 31 for the prior calendar year's income — so March 31, 2027 for 2026 income. Wage earners whose annual cumulative tax base exceeds TRY 5,300,000, or who have multiple employers with second-employer income above TRY 400,000, must file. Self-employed individuals (freelancers, business owners) file regardless of income level. Most single-employer salary workers do not need to file separately as their employer withholds and remits Gelir Vergisi monthly.
Turkish employees pay 15% total social contributions: SGK (Sosyal Güvenlik Kurumu) social security at 14% plus unemployment insurance at 1%. Both are capped at an annual ceiling of TRY 3,567,240 (TRY 297,270/month), so the maximum annual employee social contribution is TRY 535,086. The employer pays an additional 20.5% for SGK and 2% unemployment. SGK covers retirement pension, healthcare, disability, maternity, and occupational accident insurance.
Since January 2022, wage earners in Turkey benefit from a minimum wage income tax exemption: the income tax on earnings up to the minimum wage (TRY 33,030/month in 2026 = TRY 396,360/year) is waived. In practice, this means the first TRY 396,360 of annual employment income is effectively tax-free for income tax purposes. The exemption also applies to stamp tax (0.759%) on the minimum wage portion. This exemption was introduced to protect low- and middle-income workers against Turkey's historically high inflation and does not reduce SGK social security contributions, which remain payable on full gross salary.
Turkey determines tax liability by residency: residents (183+ days in Turkey in a calendar year) are taxed on worldwide income at the standard progressive rates. Non-residents are taxed only on Turkish-sourced income. Turkey has tax treaties with approximately 90 countries to prevent double taxation. Foreign employees temporarily assigned to Turkey may qualify for reduced rates under treaty provisions. Digital nomads on the Türkiye Tech Visa with entirely foreign-source income (no Turkish clients) may qualify for an income tax exemption on that foreign income — consult a Turkish tax advisor for eligibility.
For 2026, rental income from residential properties up to TRY 58,000 annually is exempt from income tax in Turkey. Rental income above this threshold must be declared and is subject to the standard progressive Gelir Vergisi rates. Commercial property rental is taxed from the first lira with no exemption. Rental income is reported on the annual tax return due March 31.
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Last Updated: May 2026