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Turkey Tax Guide Hub 2026: Income Tax, Rates & Calculator

KEY INSIGHT
On a TRY 1,500,000 gross salary (~$43,000 USD): Minimum wage exemption = TRY 396,360. Taxable income = TRY 1,103,640. Income tax: 15% × ₺190,000 = ₺28,500 + 20% × ₺210,000 = ₺42,000 + 27% × ₺703,640 = ₺189,983. Total Gelir Vergisi = <strong>₺260,483 (17.4% of gross)</strong>. SGK 14% = ₺210,000 + Unemployment 1% = ₺15,000. Total all deductions = <strong>₺485,483 (32.4% effective)</strong>. Net take-home: ₺1,014,517/year (~$29,000). At TRY 500,000 (~$14,300): IT = ₺15,546 + SGK/UI = ₺75,000 → total ₺90,546 (18.1% effective).
At a glance

Key Facts

Income Tax Range
15% – 40% (Gelir Vergisi)
Tax Brackets
5 progressive brackets
SGK + Unemployment (employee)
15% (14% SGK + 1% UI), capped at TRY 3,567,240/year
Introduction

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.

This hub links to every Turkey tax guide and calculator on CountryTaxCalc — covering income tax rates, expat obligations, and tools to calculate your take-home pay.

Section 01

Turkey Tax Guides

Detailed Turkey tax guides on CountryTaxCalc:

Section 02

Turkey Income Tax Calculator

Turkey's income tax uses 5 progressive Gelir Vergisi (income tax) brackets 15–40%. SGK social security 14% + 1% unemployment = 15% employee total. Minimum wage income (TRY 396,360/year) exempt from income tax.. Use the calculator to estimate your take-home pay after income tax:

IncomeRate
₺0 – ₺190,000/year15%
₺190,001 – ₺400,000/year20%
₺400,001 – ₺1,500,000/year27%
₺1,500,001 – ₺5,300,000/year35%
Above ₺5,300,000/year40%
SGK Social Security (employee)14% (capped at TRY 3,567,240/year)
Unemployment Insurance (employee)1% (same ceiling)
Section 03

Related Hubs

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FAQ

Frequently Asked Questions

What are Turkey's income tax rates for 2026?

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.

When is the Turkish income tax return deadline?

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.

How much is SGK social security in Turkey in 2026?

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.

What is Turkey's minimum wage tax exemption?

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.
Disclaimer:This hub provides general information about Turkey taxation for educational purposes only. Tax rules change frequently and individual circumstances vary. Always verify current rates and rules with the official Turkey tax authority or a qualified local tax adviser. This is not tax or legal advice.
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