{"country":"turkey","countryName":"Türkiye","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"TRY","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"income-tax-wages","title":"Income tax on wages (gelir vergisi), 2026","group":"income-tax","kind":"bands","rows":[{"label":"Step 1","from":0,"to":190000,"rate":0.15},{"label":"Step 2","from":190000,"to":400000,"rate":0.2},{"label":"Step 3","from":400000,"to":1500000,"rate":0.27},{"label":"Step 4","from":1500000,"to":5300000,"rate":0.35},{"label":"Step 5","from":5300000,"to":null,"rate":0.4}],"source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 103 (2026 amounts: Gelir Vergisi Genel Tebliği Seri No: 332); GİB: Ücret Geliri Rehberi (February 2026), 4.7","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Annual taxable wage income (cumulative through the year)","note":"Each rate applies to the part of income inside the step. Tax at the step thresholds: TRY 28,500, TRY 70,500, TRY 367,500, TRY 1,697,500. Employers withhold monthly on cumulative pay after the employee's SGK and unemployment contributions; the part of pay equal to the minimum wage is exempt."},{"id":"income-tax-other","title":"Income tax on other income (non-wage scale), 2026","group":"income-tax","kind":"bands","rows":[{"label":"Step 1","from":0,"to":190000,"rate":0.15},{"label":"Step 2","from":190000,"to":400000,"rate":0.2},{"label":"Step 3","from":400000,"to":1000000,"rate":0.27},{"label":"Step 4","from":1000000,"to":5300000,"rate":0.35},{"label":"Step 5","from":5300000,"to":null,"rate":0.4}],"source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 103 (2026 amounts: Gelir Vergisi Genel Tebliği Seri No: 332); GİB: Ücret Geliri Rehberi (February 2026), 4.7","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Annual taxable income declared on the return (self-employment, rent, capital and other income)","note":"The same as the wage scale except the third step, which ends at TRY 1,000,000 instead of TRY 1,500,000. When wages are declared together with other income, this scale applies to the total."},{"id":"minimum-wage-exemption","title":"Minimum-wage exemption from income tax and stamp tax","group":"income-tax","kind":"values","rows":[{"label":"Income tax","value":"Wages up to the gross minimum wage less the employee's SGK and unemployment contributions are exempt (GVK art. 23(1)(18)); the exempt part still counts when finding the step for the rest","unit":"text"},{"label":"Gross monthly minimum wage used for the exemption, 2026","value":33030,"unit":"money"},{"label":"Gross annual minimum wage, 2026","value":396360,"unit":"money"},{"label":"Cap","value":"The tax saved can never exceed the tax on the monthly minimum wage","unit":"text"},{"label":"Several employers","value":"Only the employer paying the highest wage applies the exemption","unit":"text"},{"label":"Part-time and part months","value":"The exemption applies in full","unit":"text"},{"label":"Stamp tax","value":"Pay equal to the gross monthly minimum wage is exempt from stamp tax (DVK table 2, IV-34)","unit":"text"}],"source":{"title":"GİB: Ücret Geliri Rehberi (February 2026), 4.3; Gelir Vergisi Kanunu art. 23(1)(18); Damga Vergisi Kanunu table 2, IV-34","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Ucret_Geliri.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2022-01-01","effectiveTo":null},"verified":true,"note":"A worker paid exactly the minimum wage pays no income tax or stamp tax, only the employee's social-security and unemployment contributions."},{"id":"stamp-tax","title":"Stamp tax (damga vergisi) on wages","group":"employee","kind":"values","rows":[{"label":"Stamp tax on gross pay","value":0.00759,"unit":"rate","note":"7.59 per mille"},{"label":"Rate written in the law (before the applied rate)","value":0.006,"unit":"rate"},{"label":"Exempt part","value":"The part of pay equal to the gross monthly minimum wage","unit":"text"}],"source":{"title":"Mevzuat Bilgi Sistemi: 488 sayılı Damga Vergisi Kanunu, (1) sayılı tablo, IV. Makbuzlar ve diğer kâğıtlar, 1-b","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=488&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Gross pay","note":"Deducted by the employer with income tax and declared on the monthly withholding return."},{"id":"social-employee","title":"Employee contributions: SGK and unemployment insurance","group":"employee","kind":"values","rows":[{"label":"Pension, disability and death insurance (malullük, yaşlılık ve ölüm)","value":0.09,"unit":"rate"},{"label":"General health insurance (genel sağlık sigortası)","value":0.05,"unit":"rate"},{"label":"Unemployment insurance (işsizlik sigortası)","value":0.01,"unit":"rate"},{"label":"Employee total","value":0.15,"unit":"rate"},{"label":"Employee contributions on the 2026 minimum wage, per month","value":4954.5,"unit":"money","source":{"title":"Çalışma ve Sosyal Güvenlik Bakanlığı (Ministry of Labour and Social Security): Asgari Ücret, Asgari Ücretin Net Hesabı ve İşverene Maliyeti (01/01/2026 - 31/12/2026); press release of 23 December 2025 (Asgari Ücret Tespit Komisyonu decision)","url":"https://csgb.gov.tr/poco-pages/asgari-ucret/","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Private pension auto-enrolment (otomatik katılım): employee contribution, share of insurable earnings","value":0.03,"unit":"rate","note":"employees under 45; they may opt out within 2 months","source":{"title":"Mevzuat Bilgi Sistemi: 4632 sayılı Bireysel Emeklilik Tasarruf ve Yatırım Sistemi Kanunu, ek madde 2","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=4632&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-13","effectiveTo":null}}],"source":{"title":"SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49","url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Gross pay between the monthly floor and ceiling","note":"Short-term insurance is paid by the employer only. The auto-enrolment contribution goes to a private pension plan, not to SGK."},{"id":"social-employer","title":"Employer contributions: SGK, unemployment insurance and the incentive","group":"employer","kind":"values","rows":[{"label":"Pension, disability and death insurance","value":0.12,"unit":"rate","note":"raised from 11% to 12% on 1 January 2026 (Law 7566)"},{"label":"General health insurance","value":0.075,"unit":"rate"},{"label":"Short-term insurance (work accident, occupational disease, sickness, maternity)","value":0.0225,"unit":"rate"},{"label":"Unemployment insurance","value":0.02,"unit":"rate"},{"label":"Employer total, before the incentive","value":0.2375,"unit":"rate"},{"label":"Incentive: points of the pension share paid by the Treasury, general","value":0.02,"unit":"rate","source":{"title":"Sosyal Güvenlik Kurumu: Güncel Sigorta Primi Teşvik, Destek ve İndirimleri (4 August 2026); 5510 sayılı Kanun madde 81(ı) and geçici madde 108","url":"https://www.sgk.gov.tr/Content/Post/c52f99f0-da6c-4029-9b9a-a0d6f96a6a42/Guncel-Sigorta-Primi-Tesvik-Destek-ve-Indirimleri-2026-08-04-10-29-55","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Incentive: points paid by the Treasury, manufacturing (until the end of 2026)","value":0.05,"unit":"rate","source":{"title":"Sosyal Güvenlik Kurumu: Güncel Sigorta Primi Teşvik, Destek ve İndirimleri (4 August 2026); 5510 sayılı Kanun madde 81(ı) and geçici madde 108","url":"https://www.sgk.gov.tr/Content/Post/c52f99f0-da6c-4029-9b9a-a0d6f96a6a42/Guncel-Sigorta-Primi-Tesvik-Destek-ve-Indirimleri-2026-08-04-10-29-55","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Incentive conditions","value":"Private-sector employers that file and pay on time and owe nothing overdue to SGK; not for public-sector workplaces or public procurement works","unit":"text","source":{"title":"Sosyal Güvenlik Kurumu: Güncel Sigorta Primi Teşvik, Destek ve İndirimleri (4 August 2026); 5510 sayılı Kanun madde 81(ı) and geçici madde 108","url":"https://www.sgk.gov.tr/Content/Post/c52f99f0-da6c-4029-9b9a-a0d6f96a6a42/Guncel-Sigorta-Primi-Tesvik-Destek-ve-Indirimleri-2026-08-04-10-29-55","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}}],"source":{"title":"SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49","url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Gross pay between the monthly floor and ceiling","note":"With the 2-point incentive the employer pays 21.75% (18.75% in manufacturing). The incentive depends on the conditions."},{"id":"insurable-earnings","title":"Insurable earnings: SGK floor and ceiling, 2026","group":"employer","kind":"values","rows":[{"label":"Monthly floor (prime esas kazanç alt sınırı)","value":33030,"unit":"money"},{"label":"Monthly ceiling (üst sınır)","value":297270,"unit":"money"},{"label":"Daily floor","value":1101,"unit":"money"},{"label":"Daily ceiling","value":9909,"unit":"money"},{"label":"Ceiling as a multiple of the floor","value":9,"unit":"number","note":"raised from 7.5 to 9 on 1 January 2026 (Law 7566)"}],"source":{"title":"SGK: Prime Esas Kazanç Miktarları (14 January 2026); Law 5510 art. 82","url":"https://www.sgk.gov.tr/Content/Post/2e0c9e1a-2cfe-4456-af10-49d3de0c58ba/Prime-Esas-Kazanc-Miktarlari-2026-01-14-10-35-39","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Private-sector employees, 1 January to 31 December 2026","note":"The floor is the gross minimum wage; contributions are due on at least the floor. The same limits apply to unemployment insurance."},{"id":"minimum-wage","title":"Minimum wage (asgari ücret), 2026","group":"employer","kind":"values","rows":[{"label":"Minimum wage (asgari ücret), gross per month, all ages, full-time","value":33030,"unit":"money"},{"label":"Net after employee contributions (Ministry of Labour)","value":"TRY 28,075.50 per month; no income tax or stamp tax is due on the minimum wage","unit":"text"},{"label":"Hourly rate","value":"None set: the minimum wage is a monthly amount for all ages","unit":"text"}],"source":{"title":"Çalışma ve Sosyal Güvenlik Bakanlığı (Ministry of Labour and Social Security): Asgari Ücret, Asgari Ücretin Net Hesabı ve İşverene Maliyeti (01/01/2026 - 31/12/2026); press release of 23 December 2025 (Asgari Ücret Tespit Komisyonu decision)","url":"https://csgb.gov.tr/poco-pages/asgari-ucret/","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true},{"id":"public-holidays","title":"Public holidays 2026","group":"other","kind":"values","rows":[{"label":"Yılbaşı (New Year's Day)","value":"2026-01-01","unit":"text"},{"label":"Ramazan Bayramı arefesi (Eve of the Ramadan Feast, from 13:00)","value":"2026-03-19","unit":"text"},{"label":"Ramazan Bayramı 1. gün (Ramadan Feast, day 1)","value":"2026-03-20","unit":"text"},{"label":"Ramazan Bayramı 2. gün (Ramadan Feast, day 2)","value":"2026-03-21","unit":"text"},{"label":"Ramazan Bayramı 3. gün (Ramadan Feast, day 3)","value":"2026-03-22","unit":"text"},{"label":"Ulusal Egemenlik ve Çocuk Bayramı (National Sovereignty and Children's Day)","value":"2026-04-23","unit":"text"},{"label":"Emek ve Dayanışma Günü (Labour and Solidarity Day)","value":"2026-05-01","unit":"text"},{"label":"Atatürk'ü Anma, Gençlik ve Spor Bayramı (Commemoration of Atatürk, Youth and Sports Day)","value":"2026-05-19","unit":"text"},{"label":"Kurban Bayramı arefesi (Eve of the Feast of Sacrifice, from 13:00)","value":"2026-05-26","unit":"text"},{"label":"Kurban Bayramı 1. gün (Feast of Sacrifice, day 1)","value":"2026-05-27","unit":"text"},{"label":"Kurban Bayramı 2. gün (Feast of Sacrifice, day 2)","value":"2026-05-28","unit":"text"},{"label":"Kurban Bayramı 3. gün (Feast of Sacrifice, day 3)","value":"2026-05-29","unit":"text"},{"label":"Kurban Bayramı 4. gün (Feast of Sacrifice, day 4)","value":"2026-05-30","unit":"text"},{"label":"Demokrasi ve Milli Birlik Günü (Democracy and National Unity Day)","value":"2026-07-15","unit":"text"},{"label":"Zafer Bayramı (Victory Day)","value":"2026-08-30","unit":"text"},{"label":"Cumhuriyet Bayramı arefesi (Eve of Republic Day, from 13:00)","value":"2026-10-28","unit":"text"},{"label":"Cumhuriyet Bayramı (Republic Day)","value":"2026-10-29","unit":"text"}],"source":{"title":"Diyanet İşleri Başkanlığı (Presidency of Religious Affairs): 2026 Yılı Resmi Tatil Günleri (icerik=158) and 2027 Yılı Resmi Tatil Günleri (icerik=159); 2429 sayılı Ulusal Bayram ve Genel Tatiller Hakkında Kanun","url":"https://vakithesaplama.diyanet.gov.tr/icerik.php?icerik=158","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2027-12-31"},"verified":true,"note":"The eves of the two religious feasts and 28 October are half days from 13:00. Religious holiday dates are those published by Diyanet for each year; the 2027 dates are in the dataset."},{"id":"vat","title":"Value added tax (katma değer vergisi, KDV)","group":"other","kind":"values","rows":[{"label":"General rate","value":0.2,"unit":"rate"},{"label":"Reduced rate","value":0.1,"unit":"rate"},{"label":"Lower reduced rate","value":0.01,"unit":"rate"},{"label":"Rate written in the law (changed by Presidential decision)","value":0.1,"unit":"rate"},{"label":"Registration threshold","value":"None: supplies made in a commercial, industrial, agricultural or professional activity are taxable from the first sale","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 3065 sayılı Katma Değer Vergisi Kanunu, madde 1","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=3065&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"GİB: Güncel KDV Oranları (rate decision 2007/13033, consolidated to Decision 9126 of 14 November 2024); KDV Kanunu madde 1 and 28","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/yardim-kaynaklar/yararli-bilgiler/kdv-oranlari.pdf","retrievedAt":"2026-11-13","effectiveFrom":"2023-07-10","effectiveTo":null},"verified":true,"note":"Set by Presidential decision (KDV Law art. 28); 20% and 10% since 10 July 2023. The 1% and 10% rates cover the goods and services in the decision's two lists."},{"id":"corporate-tax","title":"Corporate tax (kurumlar vergisi)","group":"other","kind":"values","rows":[{"label":"Standard rate","value":0.25,"unit":"rate"},{"label":"Banks, financial, insurance and pension companies","value":0.3,"unit":"rate"},{"label":"Exporters: reduction on export income, points","value":0.05,"unit":"rate"},{"label":"Domestic minimum corporate tax (share of income before exemptions)","value":0.1,"unit":"rate"},{"label":"Global minimum top-up tax rate","value":0.15,"unit":"rate"},{"label":"Manufacturing income of industrial companies, from 2027 income","value":0.125,"unit":"rate"},{"label":"Tax on branch profits sent to the head office of a non-resident company","value":0.15,"unit":"rate"}],"source":{"title":"Mevzuat Bilgi Sistemi: 5520 sayılı Kurumlar Vergisi Kanunu, madde 32, 32/C, 30 and ek madde 6","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=5520&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true},{"id":"withholding","title":"Withholding tax (stopaj) on investment and other income","group":"income-tax","kind":"values","rows":[{"label":"Dividends paid to resident individuals","value":0.15,"unit":"rate","note":"since 22 December 2024"},{"label":"Share of dividends exempt when declared","value":0.5,"unit":"rate"},{"label":"Dividends paid to non-resident companies","value":0.15,"unit":"rate"},{"label":"Workplace rent paid by businesses","value":0.2,"unit":"rate"},{"label":"Interest on government bonds and Treasury bills","value":0,"unit":"rate"},{"label":"Interest on other private-sector bonds","value":0.1,"unit":"rate"},{"label":"Social content creators and app developers (on amounts paid into the designated bank account)","value":0.15,"unit":"rate"},{"label":"Turkish-lira deposit interest: demand deposits and terms up to 6 months","value":0.175,"unit":"rate","note":"accounts opened or renewed from 9 July 2025","source":{"title":"GİB: G.V.K. Geçici 67'nci Madde Vergi Rehberi (February 2026), section 16 'Mevduat faizleri'","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Gecici67.pdf","retrievedAt":"2026-11-13","effectiveFrom":"2025-07-09","effectiveTo":null}},{"label":"Turkish-lira deposit interest: terms up to 1 year","value":0.15,"unit":"rate","source":{"title":"GİB: G.V.K. Geçici 67'nci Madde Vergi Rehberi (February 2026), section 16 'Mevduat faizleri'","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Gecici67.pdf","retrievedAt":"2026-11-13","effectiveFrom":"2025-07-09","effectiveTo":null}},{"label":"Turkish-lira deposit interest: terms over 1 year","value":0.1,"unit":"rate","source":{"title":"GİB: G.V.K. Geçici 67'nci Madde Vergi Rehberi (February 2026), section 16 'Mevduat faizleri'","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Gecici67.pdf","retrievedAt":"2026-11-13","effectiveFrom":"2025-07-09","effectiveTo":null}},{"label":"Foreign-currency deposit interest","value":0.25,"unit":"rate","source":{"title":"GİB: G.V.K. Geçici 67'nci Madde Vergi Rehberi (February 2026), section 16 'Mevduat faizleri'","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Gecici67.pdf","retrievedAt":"2026-11-13","effectiveFrom":"2025-07-09","effectiveTo":null}},{"label":"Housing rent exempt per year (individuals)","value":58000,"unit":"money","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 21 (2026 amount from Gelir Vergisi Genel Tebliği Seri No: 332)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Capital gains","value":"Gains on property sold within 5 years of purchase and on shares (outside the listed-securities regime) are taxed under the non-wage scale","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, mükerrer madde 80 (değer artışı kazançları)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"GİB: Menkul Sermaye İradı Rehberi (2026); Kurumlar Vergisi Kanunu madde 30(3); Gelir Vergisi Kanunu mükerrer madde 20/B","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/fileadmin/beyannamerehberi/2026/2026_menkulsermayeiradi.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2024-12-22","effectiveTo":null},"verified":true,"note":"Withholding on deposit interest is final for individuals. Royalty withholding and withholding on fees paid to non-residents are set by Presidential decision and are not stored."},{"id":"property-taxes","title":"Property tax, high-value residence tax and title-deed fee","group":"other","kind":"values","rows":[{"label":"Property tax: homes","value":0.001,"unit":"rate","note":"doubled in metropolitan municipalities"},{"label":"Property tax: other buildings","value":0.002,"unit":"rate","note":"doubled in metropolitan municipalities"},{"label":"Property tax: land","value":0.001,"unit":"rate","note":"doubled in metropolitan municipalities"},{"label":"Property tax: building plots","value":0.003,"unit":"rate","note":"doubled in metropolitan municipalities"},{"label":"High-value residence tax (değerli konut vergisi): applies above","value":17711000,"unit":"money","source":{"title":"Mevzuat Bilgi Sistemi: 1319 sayılı Emlak Vergisi Kanunu, madde 42 and 44 (2026 amounts from Emlak Vergisi Kanunu Genel Tebliği Seri No: 88); GİB: Değerli Konut Vergisi Rehberi (February 2026)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=1319&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"High-value residence tax on value above TRY 17,711,000","value":0.003,"unit":"rate","note":"up to TRY 26,567,000","source":{"title":"Mevzuat Bilgi Sistemi: 1319 sayılı Emlak Vergisi Kanunu, madde 42 and 44 (2026 amounts from Emlak Vergisi Kanunu Genel Tebliği Seri No: 88); GİB: Değerli Konut Vergisi Rehberi (February 2026)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=1319&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"High-value residence tax on value above TRY 26,567,000","value":0.006,"unit":"rate","note":"up to TRY 35,425,000","source":{"title":"Mevzuat Bilgi Sistemi: 1319 sayılı Emlak Vergisi Kanunu, madde 42 and 44 (2026 amounts from Emlak Vergisi Kanunu Genel Tebliği Seri No: 88); GİB: Değerli Konut Vergisi Rehberi (February 2026)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=1319&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"High-value residence tax on value above TRY 35,425,000","value":0.01,"unit":"rate","source":{"title":"Mevzuat Bilgi Sistemi: 1319 sayılı Emlak Vergisi Kanunu, madde 42 and 44 (2026 amounts from Emlak Vergisi Kanunu Genel Tebliği Seri No: 88); GİB: Değerli Konut Vergisi Rehberi (February 2026)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=1319&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Title-deed fee on a sale (tapu harcı), paid by the seller","value":0.02,"unit":"rate","source":{"title":"Mevzuat Bilgi Sistemi: 492 sayılı Harçlar Kanunu, (4) sayılı tarife (tapu ve kadastro harçları), 20-a","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=492&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Title-deed fee on a sale, paid by the buyer","value":0.02,"unit":"rate","source":{"title":"Mevzuat Bilgi Sistemi: 492 sayılı Harçlar Kanunu, (4) sayılı tarife (tapu ve kadastro harçları), 20-a","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=492&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Mevzuat Bilgi Sistemi: 1319 sayılı Emlak Vergisi Kanunu, madde 8 and 18","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=1319&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Property tax: tax value; title-deed fee: declared price, not below the tax value","note":"Property tax is municipal; the high-value residence tax is national, charged on top of it, band by band."},{"id":"inheritance","title":"Inheritance and gift tax (veraset ve intikal 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(inheritance)","value":2907136,"unit":"money"},{"label":"Exemption for a spouse who is the only heir","value":5817845,"unit":"money"},{"label":"Exemption for gifts","value":66935,"unit":"money"},{"label":"Gifts from parents, a spouse or children","value":"Half the gift rates","unit":"text"},{"label":"Prizes from lotteries and competitions","value":0.2,"unit":"rate"},{"label":"Heirs of people using the 20-year foreign-income exemption (during the 20 years)","value":0.01,"unit":"rate","source":{"title":"Mevzuat Bilgi Sistemi: Gelir Vergisi Kanunu, mükerrer madde 20/D (Law 7582, 21 May 2026); GİB: Veraset ve İntikal Vergisi Broşürü (September 2026)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}}],"source":{"title":"Gelir İdaresi Başkanlığı: Veraset ve İntikal Vergisi Broşürü (September 2026, publication no. 617)","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=PAGE/UNIVERSAL/2026/2026_VerasetveIntikal_Vergisi_Brosuru.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Value received by each heir or recipient","note":"Each rate applies to the part of the tax base inside the band."},{"id":"self-employed","title":"Self-employed: Bağ-Kur contributions, withholding and the simplified regime","group":"other","kind":"values","rows":[{"label":"Bağ-Kur contribution rate (pension 21% + short-term 2.25% + health 12.5%)","value":0.3575,"unit":"rate"},{"label":"Rate with the 5-point Treasury discount for those who pay on time","value":0.3075,"unit":"rate"},{"label":"Lowest monthly contribution, 2026 (on the minimum wage)","value":11808.23,"unit":"money"},{"label":"Highest monthly contribution, 2026 (on the ceiling)","value":106274.03,"unit":"money"},{"label":"Lowest monthly contribution with the discount","value":10156.73,"unit":"money"},{"label":"Highest monthly contribution with the discount","value":91410.53,"unit":"money"},{"label":"Withholding by business clients on professional fees","value":0.2,"unit":"rate","source":{"title":"Gelir İdaresi Başkanlığı: Serbest Meslek Kazancı Elde Eden Mükellefler İçin Vergi Rehberi (February 2026, publication no. 590), sections 6, 9 and 12","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Serbest_Meslek_Kazanci.pdf","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Withholding on fees of authors, translators, artists, software developers and inventors (GVK art. 18)","value":0.17,"unit":"rate","source":{"title":"Gelir İdaresi Başkanlığı: Serbest Meslek Kazancı Elde Eden Mükellefler İçin Vergi Rehberi (February 2026, publication no. 590), sections 6, 9 and 12","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Serbest_Meslek_Kazanci.pdf","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Quarterly provisional tax on professional income","value":0.15,"unit":"rate","source":{"title":"Gelir İdaresi Başkanlığı: Serbest Meslek Kazancı Elde Eden Mükellefler İçin Vergi Rehberi (February 2026, publication no. 590), sections 6, 9 and 12","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Serbest_Meslek_Kazanci.pdf","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Simplified regime (basit usul)","value":"For small traders and craftsmen only, not independent professionals: income exempt from income tax","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 47, 48 and mükerrer 20/A (2026 amounts from Gelir Vergisi Genel Tebliği Seri No: 332)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Simplified regime: annual purchases cap (traders)","value":1200000,"unit":"money","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 47, 48 and mükerrer 20/A (2026 amounts from Gelir Vergisi Genel Tebliği Seri No: 332)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Simplified regime: annual sales cap (traders)","value":1900000,"unit":"money","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 47, 48 and mükerrer 20/A (2026 amounts from Gelir Vergisi Genel Tebliği Seri No: 332)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Simplified regime: annual gross receipts cap (services)","value":600000,"unit":"money","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 47, 48 and mükerrer 20/A (2026 amounts from Gelir Vergisi Genel Tebliği Seri No: 332)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Simplified regime: annual rent cap, metropolitan municipalities","value":99000,"unit":"money","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 47, 48 and mükerrer 20/A (2026 amounts from Gelir Vergisi Genel Tebliği Seri No: 332)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Simplified regime: annual rent cap, elsewhere","value":60000,"unit":"money","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 47, 48 and mükerrer 20/A (2026 amounts from Gelir Vergisi Genel Tebliği Seri No: 332)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Sosyal Güvenlik Kurumu: Bağımsız Çalışanların Prim Tahakkuk ve Tahsilat İşlemleri (11 May 2026); 5510 sayılı Kanun madde 81(g) and (j)","url":"https://www.sgk.gov.tr/Content/Post/e85649be-3a38-484f-8a82-95109bc7ccde/Bagimsiz-Calisanlarin-Prim-Tahakkuk-ve-Tahsilat-Islemleri-2026-05-11-10-21-03","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Bağ-Kur: declared earnings between the SGK floor and ceiling","note":"The self-employed choose their contribution base between the monthly floor and ceiling; they pay no unemployment insurance."},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Self-employed: income tax","value":"Professional income (serbest meslek kazancı) is declared on the annual return by the end of March and taxed under the non-wage scale; tax withheld by clients and provisional tax are credited","unit":"text"},{"label":"Self-employed: social security (Bağ-Kur) rate","value":0.3575,"unit":"rate","source":{"title":"Sosyal Güvenlik Kurumu: Bağımsız Çalışanların Prim Tahakkuk ve Tahsilat İşlemleri (11 May 2026); 5510 sayılı Kanun madde 81(g) and (j)","url":"https://www.sgk.gov.tr/Content/Post/e85649be-3a38-484f-8a82-95109bc7ccde/Bagimsiz-Calisanlarin-Prim-Tahakkuk-ve-Tahsilat-Islemleri-2026-05-11-10-21-03","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Self-employed: lowest monthly Bağ-Kur contribution, 2026","value":11808.23,"unit":"money","source":{"title":"Sosyal Güvenlik Kurumu: Bağımsız Çalışanların Prim Tahakkuk ve Tahsilat İşlemleri (11 May 2026); 5510 sayılı Kanun madde 81(g) and (j)","url":"https://www.sgk.gov.tr/Content/Post/e85649be-3a38-484f-8a82-95109bc7ccde/Bagimsiz-Calisanlarin-Prim-Tahakkuk-ve-Tahsilat-Islemleri-2026-05-11-10-21-03","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Flat or simplified regime for freelancers","value":"None for independent professionals; the simplified regime (basit usul) covers small traders and craftsmen only","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 47, 48 and mükerrer 20/A (2026 amounts from Gelir Vergisi Genel Tebliği Seri No: 332)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Content creators and app developers: final withholding on platform income paid into a designated account","value":0.15,"unit":"rate","note":"income above the fourth step of the scale must be declared","source":{"title":"GİB: Menkul Sermaye İradı Rehberi (2026); Kurumlar Vergisi Kanunu madde 30(3); Gelir Vergisi Kanunu mükerrer madde 20/B","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/fileadmin/beyannamerehberi/2026/2026_menkulsermayeiradi.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2024-12-22","effectiveTo":null}},{"label":"Young-entrepreneur exemption: income exempt per year, 2026","value":400000,"unit":"money","source":{"title":"Gelir İdaresi Başkanlığı: Genç Girişimcilere Vergi Teşviki (March 2026, publication no. 599); 193 sayılı Gelir Vergisi Kanunu mükerrer madde 20","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/fileadmin/beyannamerehberi/2026/2026_genc_girisimciler.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Young-entrepreneur exemption: who qualifies","value":"First-time taxpayers under 29 at the start of activity, for 3 tax years, working in the business themselves; withholding by clients still applies","unit":"text","source":{"title":"Gelir İdaresi Başkanlığı: Genç Girişimcilere Vergi Teşviki (March 2026, publication no. 599); 193 sayılı Gelir Vergisi Kanunu mükerrer madde 20","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/fileadmin/beyannamerehberi/2026/2026_genc_girisimciler.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Young-entrepreneur social-security support","value":"Ended on 1 January 2026 (Law 7566): new Bağ-Kur members pay their own contributions from the start","unit":"text","source":{"title":"Gelir İdaresi Başkanlığı: Genç Girişimcilere Vergi Teşviki (March 2026, publication no. 599); 193 sayılı Gelir Vergisi Kanunu mükerrer madde 20","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/fileadmin/beyannamerehberi/2026/2026_genc_girisimciler.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"VAT registration","value":"No threshold: freelancers charge VAT from their first professional supply","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 3065 sayılı Katma Değer Vergisi Kanunu, madde 1","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=3065&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Digital nomad visa: income threshold","value":"USD 3,000 a month or USD 36,000 a year","unit":"text","source":{"title":"GoTürkiye (Türkiye Tourism Promotion and Development Agency, Ministry of Culture and Tourism): Application requirements for Digital Nomad Identification Certificate","url":"https://goturkiye.com/digitalnomads/application-requirements-for-digital-nomad-visa-and-short-term-residence","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Digital nomad visa: who qualifies","value":"Aged 21 to 55, a university graduate, employed by or contracting with companies outside Türkiye, and a citizen of an EU or EFTA country, the UK, the USA, Canada, Russia, Ukraine or Belarus","unit":"text","source":{"title":"GoTürkiye (Türkiye Tourism Promotion and Development Agency, Ministry of Culture and Tourism): Application requirements for Digital Nomad Identification Certificate","url":"https://goturkiye.com/digitalnomads/application-requirements-for-digital-nomad-visa-and-short-term-residence","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Digital nomad visa: where to apply","value":"A Digital Nomad Identification Certificate from the GoTürkiye platform (Ministry of Culture and Tourism), then the visa at a Turkish consulate or visa centre","unit":"text","source":{"title":"GoTürkiye (Türkiye Tourism Promotion and Development Agency, Ministry of Culture and Tourism): Application requirements for Digital Nomad Identification Certificate","url":"https://goturkiye.com/digitalnomads/application-requirements-for-digital-nomad-visa-and-short-term-residence","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Digital nomad visa: duration","value":"Not stated on the official application platform","unit":"text","source":{"title":"GoTürkiye (Türkiye Tourism Promotion and Development Agency, Ministry of Culture and Tourism): Application requirements for Digital Nomad Identification Certificate","url":"https://goturkiye.com/digitalnomads/application-requirements-for-digital-nomad-visa-and-short-term-residence","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Short-term residence permit (the route named on the platform): longest permit, years","value":2,"unit":"number","note":"the legal maximum per permit (Law 6458 art. 31); renewable","source":{"title":"Mevzuat Bilgi Sistemi: 6458 sayılı Yabancılar ve Uluslararası Koruma Kanunu, madde 31 'Kısa dönem ikamet izni'","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=6458&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-13","effectiveTo":null}},{"label":"Digital nomad visa holders: tax residence","value":"No special rule: resident if domiciled in Türkiye or staying more than six months in a calendar year (GVK art. 4); residents are taxed on worldwide income","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 3–7 (tam ve dar mükellefiyet)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Digital nomad visa holders: social security","value":"Not stated on the official application platform; SGK publishes no rule for remote workers of foreign employers","unit":"text","source":{"title":"GoTürkiye (Türkiye Tourism Promotion and Development Agency, Ministry of Culture and Tourism): Application requirements for Digital Nomad Identification Certificate","url":"https://goturkiye.com/digitalnomads/application-requirements-for-digital-nomad-visa-and-short-term-residence","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Digital nomad visa holders: foreign income","value":"If they become resident, foreign income is exempt for 20 years when they had no domicile or tax liability in Türkiye in the previous 3 years (GVK art. 20/D)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: Gelir Vergisi Kanunu, mükerrer madde 20/D (Law 7582, 21 May 2026); GİB: Veraset ve İntikal Vergisi Broşürü (September 2026)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"New residents: years foreign income is exempt (GVK art. 20/D)","value":20,"unit":"number","source":{"title":"Mevzuat Bilgi Sistemi: Gelir Vergisi Kanunu, mükerrer madde 20/D (Law 7582, 21 May 2026); GİB: Veraset ve İntikal Vergisi Broşürü (September 2026)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"New residents: who qualifies","value":"People who become resident from 1 January 2026 after 3 calendar years with no domicile and no tax liability in Türkiye; foreign income is not declared, and foreign tax on it is not credited","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: Gelir Vergisi Kanunu, mükerrer madde 20/D (Law 7582, 21 May 2026); GİB: Veraset ve İntikal Vergisi Broşürü (September 2026)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Residence test","value":"Domicile in Türkiye, or more than six months' continuous stay in a calendar year; people here for a specific temporary job, study, treatment or travel are not resident even after six months (GVK art. 5)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 3–7 (tam ve dar mükellefiyet)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Non-residents: employment income","value":"Taxed only on Turkish-source income; employers withhold on wages under the same scale as for residents (GVK art. 6 and 94)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 3–7 (tam ve dar mükellefiyet)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Non-residents: tax on the first TRY 190,000 of annual wages, at 15%","value":28500,"unit":"money","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 103 (2026 amounts: Gelir Vergisi Genel Tebliği Seri No: 332); GİB: Ücret Geliri Rehberi (February 2026), 4.7","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Social-security agreements","value":"35 bilateral agreements in force: the law of the country where the work is done applies as a rule; workers sent temporarily by their employer to the other country stay insured in their home country (a Turkish employer's posted workers stay under SGK)","unit":"text","source":{"title":"Sosyal Güvenlik Kurumu: Sosyal Güvenlik Sözleşmeleri (page dated 6 January 2026)","url":"https://www.sgk.gov.tr/Content/Post/8d2c0ec8-1558-48ef-8075-3ed3e860208b/Sosyal-Guvenlik-Sozlesmeleri-2026-01-06-03-31-26","retrievedAt":"2026-11-13","effectiveTo":null}}],"source":{"title":"Gelir İdaresi Başkanlığı: Serbest Meslek Kazancı Elde Eden Mükellefler İçin Vergi Rehberi (February 2026, publication no. 590), sections 6, 9 and 12","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Serbest_Meslek_Kazanci.pdf","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"note":"No flat-rate scheme for freelancers. Heirs of people using the 20-year exemption pay inheritance tax at 1%."},{"id":"customs","title":"Customs, import VAT and travel allowances","group":"other","kind":"values","rows":[{"label":"Duty-free threshold for low-value consignments","value":"None: the EUR 30 exemption for postal and express shipments ended in 2026; import duties and taxes are due from the first euro","unit":"text","source":{"title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrievedAt":"2026-11-12","effectiveTo":null},"status":"not_applicable"},{"label":"Consignments up to EUR 1,500","value":"Cleared on a detailed declaration filed by the courier or postal operator; normal import duties and VAT are due","unit":"text","source":{"title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Flat-rate tax on medicines and supplements up to EUR 1,500, from EU countries","value":0.3,"unit":"rate"},{"label":"Flat-rate tax on medicines and supplements up to EUR 1,500, from other countries","value":0.6,"unit":"rate"},{"label":"Extra flat-rate tax on goods in special consumption tax list IV","value":0.2,"unit":"rate"},{"label":"Books for personal use up to EUR 1,500","value":0,"unit":"rate"},{"label":"Maximum gross weight of a postal or express consignment, kg","value":30,"unit":"number"},{"label":"Customs value","value":"Price plus transport to the Turkish border; EUR 3 is added when freight is not shown separately","unit":"text"},{"label":"Clearance fees","value":"Not set by law: courier and postal operators may charge storage and brokerage fees","unit":"text"},{"label":"Import VAT","value":"Charged on all imports of goods and services at the VAT rates (see the VAT section)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 3065 sayılı Katma Değer Vergisi Kanunu, madde 1","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=3065&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Import VAT low-value threshold","value":"None: VAT is due on consignments of any value","unit":"text","source":{"title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: goods allowance (air, sea and land)","value":"EUR 430 of goods per traveller (EUR 150 under 15); land-border arrivals can use it at most 10 times a month","unit":"text","source":{"title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: goods above the allowance, up to EUR 1,500","value":"Flat-rate tax of 30% (from EU countries) or 60% (other countries) on the value above the allowance","unit":"text","source":{"title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: cigarettes (age 18 and over)","value":600,"unit":"number","source":{"title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: cigarillos","value":100,"unit":"number","source":{"title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: cigars","value":50,"unit":"number","source":{"title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: cut or pipe tobacco, grams","value":250,"unit":"number","source":{"title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: spirits above 22%, litres","value":1,"unit":"number","source":{"title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: wine and drinks up to 22%, litres","value":2,"unit":"number","source":{"title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: perfume and cologne, ml","value":600,"unit":"number","source":{"title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Travellers: fuel allowance","value":"Not stated in the official allowance list","unit":"text","source":{"title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Registration fee for a mobile phone brought from abroad, 2026","value":54258,"unit":"money","source":{"title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Cash declaration on leaving: Turkish lira above","value":25000,"unit":"money","source":{"title":"Ticaret Bakanlığı, Gümrük Muhafaza: Sıkça Sorulan Sorular (page dated 22 March 2023)","url":"https://ticaret.gov.tr/gumruk-muhafaza/sikca-sorulan-sorular","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Cash declaration on leaving: foreign currency","value":"Above the equivalent of EUR 10,000; declared cash is not taxed","unit":"text","source":{"title":"Ticaret Bakanlığı, Gümrük Muhafaza: Sıkça Sorulan Sorular (page dated 22 March 2023)","url":"https://ticaret.gov.tr/gumruk-muhafaza/sikca-sorulan-sorular","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Official tariff schedule","value":"Türk Gümrük Tarife Cetveli (Presidential Decision no. 10781), published by the Ministry of Trade","unit":"text","source":{"title":"Ticaret Bakanlığı, Gümrük İşlemleri, Mevzuat: Cumhurbaşkanlığı Kararı/BKK (İstatistik Pozisyonlarına Bölünmüş Türk Gümrük Tarife Cetveli, Karar Sayısı: 10781)","url":"https://ticaret.gov.tr/gumruk-islemleri/mevzuat/cumhurbaskanligi-karari-bkk","retrievedAt":"2026-11-12","effectiveTo":null}}],"source":{"title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrievedAt":"2026-11-12","effectiveTo":null},"verified":true,"basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT."},{"id":"tax-inventory","title":"Tax inventory: every tax, levy and charge","group":"other","kind":"values","rows":[{"label":"Personal income tax (gelir vergisi), national","value":"Residents on worldwide income, non-residents on Turkish income; 15% to 40% in five steps (GVK art. 103)","unit":"text"},{"label":"Stamp tax on wages (damga vergisi), national","value":"0.759% of gross pay, deducted by the employer; minimum-wage part exempt (DVK)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 488 sayılı Damga Vergisi Kanunu, (1) sayılı tablo, IV. Makbuzlar ve diğer kâğıtlar, 1-b","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=488&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Stamp tax on documents and contracts (damga vergisi), national","value":"Rates per mille or fixed amounts by document type (DVK table 1)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 488 sayılı Damga Vergisi Kanunu, (1) sayılı tablo, IV. Makbuzlar ve diğer kâğıtlar, 1-b","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=488&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Capital gains (değer artışı kazancı), national","value":"Property sold within 5 years and shares: taxed under the non-wage scale (GVK mükerrer art. 80)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, mükerrer madde 80 (değer artışı kazançları)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Withholding tax on dividends, interest and rent (stopaj), national","value":"Dividends 15%; workplace rent 20%; government bond interest 0% (GVK art. 94, KVK art. 30)","unit":"text","source":{"title":"GİB: Menkul Sermaye İradı Rehberi (2026); Kurumlar Vergisi Kanunu madde 30(3); Gelir Vergisi Kanunu mükerrer madde 20/B","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/fileadmin/beyannamerehberi/2026/2026_menkulsermayeiradi.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2024-12-22","effectiveTo":null}},{"label":"Withholding tax on deposit interest, national","value":"Turkish-lira deposits 10% to 17.5% by term; foreign-currency deposits 25% (GVK temporary art. 67)","unit":"text","source":{"title":"GİB: G.V.K. Geçici 67'nci Madde Vergi Rehberi (February 2026), section 16 'Mevduat faizleri'","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Gecici67.pdf","retrievedAt":"2026-11-13","effectiveFrom":"2025-07-09","effectiveTo":null}},{"label":"Rental income, national","value":"Taxed under the non-wage scale; housing rent of up to TRY 58,000 a year exempt (GVK art. 21)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 21 (2026 amount from Gelir Vergisi Genel Tebliği Seri No: 332)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Non-resident employment income, national","value":"Turkish-source wages taxed by withholding under the wage scale (GVK art. 6 and 94)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 3–7 (tam ve dar mükellefiyet)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Foreign-income exemption for new residents, national","value":"Foreign income exempt for 20 years (GVK mükerrer art. 20/D)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: Gelir Vergisi Kanunu, mükerrer madde 20/D (Law 7582, 21 May 2026); GİB: Veraset ve İntikal Vergisi Broşürü (September 2026)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Social security contributions (SGK), national","value":"Employee 15%, employer 23.75% including unemployment insurance (Law 5510, Law 4447)","unit":"text","source":{"title":"SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49","url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Unemployment insurance premium (işsizlik sigortası), national","value":"Employee 1%, employer 2%, state 1% (Law 4447 art. 49)","unit":"text","source":{"title":"SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49","url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Private pension auto-enrolment (otomatik katılım), national","value":"Employees under 45 enrolled by the employer; 3% of insurable earnings from the employee, opt-out within 2 months (Law 4632 ek madde 2)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 4632 sayılı Bireysel Emeklilik Tasarruf ve Yatırım Sistemi Kanunu, ek madde 2","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=4632&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-13","effectiveTo":null}},{"label":"Self-employed contributions (Bağ-Kur), national","value":"35.75% of declared earnings, 30.75% with the on-time discount (Law 5510 art. 81)","unit":"text","source":{"title":"Sosyal Güvenlik Kurumu: Bağımsız Çalışanların Prim Tahakkuk ve Tahsilat İşlemleri (11 May 2026); 5510 sayılı Kanun madde 81(g) and (j)","url":"https://www.sgk.gov.tr/Content/Post/e85649be-3a38-484f-8a82-95109bc7ccde/Bagimsiz-Calisanlarin-Prim-Tahakkuk-ve-Tahsilat-Islemleri-2026-05-11-10-21-03","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Corporate tax (kurumlar vergisi), national","value":"25%; 30% for financial companies; domestic minimum 10%; global minimum top-up 15% (KVK)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 5520 sayılı Kurumlar Vergisi Kanunu, madde 32, 32/C, 30 and ek madde 6","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=5520&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Branch profits remittance tax, national","value":"15% on profits a branch sends to its foreign head office (KVK art. 30(6))","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 5520 sayılı Kurumlar Vergisi Kanunu, madde 32, 32/C, 30 and ek madde 6","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=5520&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Simplified regime for small traders (basit usul), national","value":"Income exempt from income tax under purchase, sales and rent caps (GVK art. 20/A, 46–48)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 47, 48 and mükerrer 20/A (2026 amounts from Gelir Vergisi Genel Tebliği Seri No: 332)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Young-entrepreneur exemption, national","value":"TRY 400,000 of business income exempt a year for 3 years (GVK mükerrer art. 20)","unit":"text","source":{"title":"Gelir İdaresi Başkanlığı: Genç Girişimcilere Vergi Teşviki (March 2026, publication no. 599); 193 sayılı Gelir Vergisi Kanunu mükerrer madde 20","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/fileadmin/beyannamerehberi/2026/2026_genc_girisimciler.pdf","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Value added tax (katma değer vergisi), national","value":"20% general, 10% and 1% reduced, set by Presidential decision (KDV Law art. 28); see the VAT section","unit":"text","source":{"title":"GİB: Güncel KDV Oranları (rate decision 2007/13033, consolidated to Decision 9126 of 14 November 2024); KDV Kanunu madde 1 and 28","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/yardim-kaynaklar/yararli-bilgiler/kdv-oranlari.pdf","retrievedAt":"2026-11-13","effectiveFrom":"2023-07-10","effectiveTo":null}},{"label":"Special consumption tax (özel tüketim vergisi, ÖTV), national","value":"Amounts and rates in 4 lists: fuels, vehicles, alcohol and tobacco, other goods (Law 4760 art. 12)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 4760 sayılı Özel Tüketim Vergisi Kanunu, madde 12 and lists (I)–(IV)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=4760&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Digital services tax (dijital hizmet vergisi), national","value":"5% in 2026 (7.5% in the law; 2.5% from 2027) on revenue from digital services (Law 7194)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 7194 sayılı Dijital Hizmet Vergisi ile Bazı Kanunlarda ve 375 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılması Hakkında Kanun, madde 5 (footnote: Presidential Decision no. 10767, Resmî Gazete 25 December 2025)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=7194&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Banking and insurance transactions tax (BSMV), national","value":"Rate in the law 15%, with lower rates set by Presidential decision (Gider Vergileri Kanunu art. 33)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 6802 sayılı Gider Vergileri Kanunu, madde 34 (Konaklama vergisi), and madde 33 (banka ve sigorta muameleleri vergisi)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=6802&MevzuatTur=1&MevzuatTertip=3","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Special communication tax (özel iletişim vergisi), national","value":"10% of mobile, internet, satellite and cable TV and other electronic communication services (7.5% in the law); TRY 700 on a new mobile line, 2026 (Gider Vergileri Kanunu art. 39)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 6802 sayılı Gider Vergileri Kanunu, madde 39 and footnotes 21–22","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=6802&MevzuatTur=1&MevzuatTertip=3","retrievedAt":"2026-11-13","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Accommodation tax (konaklama vergisi), national","value":"2% of the price of overnight stays and services sold with them, outside the VAT base (Gider Vergileri Kanunu art. 34)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 6802 sayılı Gider Vergileri Kanunu, madde 34 (Konaklama vergisi), and madde 33 (banka ve sigorta muameleleri vergisi)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=6802&MevzuatTur=1&MevzuatTertip=3","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Property tax (emlak vergisi), municipal","value":"Homes 0.1%, other buildings 0.2%, land 0.1%, plots 0.3% of tax value; doubled in metropolitan areas (EVK)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 1319 sayılı Emlak Vergisi Kanunu, madde 8 and 18","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=1319&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"High-value residence tax (değerli konut vergisi), national","value":"0.3% to 1% on homes valued above TRY 17,711,000 (EVK art. 42–44)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 1319 sayılı Emlak Vergisi Kanunu, madde 42 and 44 (2026 amounts from Emlak Vergisi Kanunu Genel Tebliği Seri No: 88); 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workplaces: fixed annual amounts by building group, 25% higher in metropolitan areas (art. 44)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 2464 sayılı Belediye Gelirleri Kanunu, madde 12–44 (municipal taxes) and 52–70 (municipal fees)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=2464&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Advertising tax and entertainment tax, municipal","value":"Fixed amounts and rates set in the law and by municipal councils (art. 12–22)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 2464 sayılı Belediye Gelirleri Kanunu, madde 12–44 (municipal taxes) and 52–70 (municipal fees)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=2464&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Business-opening permit fee (işyeri açma izni harcı), municipal","value":"One-off fee per square metre when a workplace opens, within the ranges in the law (Belediye Gelirleri Kanunu art. 81)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 2464 sayılı Belediye Gelirleri Kanunu, madde 12–44 (municipal taxes) and 52–70 (municipal fees)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=2464&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Brokerage fee (tellallık harcı), municipal","value":"2% on sales through municipal brokers (art. 70)","unit":"text","source":{"title":"Mevzuat Bilgi Sistemi: 2464 sayılı Belediye Gelirleri Kanunu, madde 12–44 (municipal taxes) and 52–70 (municipal fees)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=2464&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Customs duties and import taxes, national","value":"Duty by tariff line on the customs value; no low-value exemption; flat-rate taxes for some personal imports (see the customs section)","unit":"text","source":{"title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrievedAt":"2026-11-12","effectiveTo":null}},{"label":"Departure fee (yurt dışına çıkış harcı), national","value":"TRY 1,250 per departure for Turkish citizens, 2026; residents abroad and children under 7 are exempt (Law 5597)","unit":"text","source":{"title":"GİB: Yurt Dışına Çıkış Harcı (May 2026); Law 5597 art. 1","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/onceki-dokumanlar/2026_Yurt_Disina_Cikis_Harci.pdf","retrievedAt":"2026-11-13","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"TRT device levy (TRT bandrol ücreti), national","value":"One-off levy on devices that receive broadcasts, on the VAT base at sale or import: televisions and radios 8%, video 12%, mobile phones 6%, computers and tablets 2%, other devices 10% (rates in Law 3093 art. 4; 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2026)","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/fileadmin/beyannamerehberi/2026/2026_Degerli_Konut_Vergisi_Rehberi.pdf","retrievedAt":"2026-11-12"},{"title":"Motorlu Taşıtlar Vergisi ve Trafik Para Cezası Rehberi (2026)","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/fileadmin/beyannamerehberi/2026/2026MtvTpcRehberi.pdf","retrievedAt":"2026-11-12"},{"title":"7194 sayılı Kanun (dijital hizmet vergisi, consolidated text)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=7194&MevzuatTur=1&MevzuatTertip=5","retrievedAt":"2026-11-12"},{"title":"6802 sayılı Gider Vergileri Kanunu (consolidated text)","url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=6802&MevzuatTur=1&MevzuatTertip=3","retrievedAt":"2026-11-12"},{"title":"2464 sayılı Belediye Gelirleri Kanunu (consolidated 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Tax at the step thresholds: TRY 28,500, TRY 70,500, TRY 367,500, TRY 1,697,500. Employers withhold monthly on cumulative pay after the employee's SGK and unemployment contributions; the part of pay equal to the minimum wage is exempt.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 103 (2026 amounts: Gelir Vergisi Genel Tebliği Seri No: 332); GİB: Ücret Geliri Rehberi (February 2026), 4.7","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"Step 3","from":400000,"to":1500000,"rate":0.27,"value":null,"unit":"rate"},{"section_id":"income-tax-wages","section":"Income tax on wages (gelir vergisi), 2026","group":"income-tax","basis":"Annual taxable wage income (cumulative through the year)","note":"Each rate applies to the part of income inside the step. Tax at the step thresholds: TRY 28,500, TRY 70,500, TRY 367,500, TRY 1,697,500. Employers withhold monthly on cumulative pay after the employee's SGK and unemployment contributions; the part of pay equal to the minimum wage is exempt.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 103 (2026 amounts: Gelir Vergisi Genel Tebliği Seri No: 332); GİB: Ücret Geliri Rehberi (February 2026), 4.7","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"Step 4","from":1500000,"to":5300000,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"income-tax-wages","section":"Income tax on wages (gelir vergisi), 2026","group":"income-tax","basis":"Annual taxable wage income (cumulative through the year)","note":"Each rate applies to the part of income inside the step. Tax at the step thresholds: TRY 28,500, TRY 70,500, TRY 367,500, TRY 1,697,500. Employers withhold monthly on cumulative pay after the employee's SGK and unemployment contributions; the part of pay equal to the minimum wage is exempt.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 103 (2026 amounts: Gelir Vergisi Genel Tebliği Seri No: 332); GİB: Ücret Geliri Rehberi (February 2026), 4.7","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"Step 5","from":5300000,"to":null,"rate":0.4,"value":null,"unit":"rate"},{"section_id":"income-tax-other","section":"Income tax on other income (non-wage scale), 2026","group":"income-tax","basis":"Annual taxable income declared on the return (self-employment, rent, capital and other income)","note":"The same as the wage scale except the third step, which ends at TRY 1,000,000 instead of TRY 1,500,000. When wages are declared together with other income, this scale applies to the total.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 103 (2026 amounts: Gelir Vergisi Genel Tebliği Seri No: 332); GİB: Ücret Geliri Rehberi (February 2026), 4.7","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"Step 1","from":0,"to":190000,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"income-tax-other","section":"Income tax on other income (non-wage scale), 2026","group":"income-tax","basis":"Annual taxable income declared on the return (self-employment, rent, capital and other income)","note":"The same as the wage scale except the third step, which ends at TRY 1,000,000 instead of TRY 1,500,000. When wages are declared together with other income, this scale applies to the total.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 103 (2026 amounts: Gelir Vergisi Genel Tebliği Seri No: 332); GİB: Ücret Geliri Rehberi (February 2026), 4.7","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"Step 2","from":190000,"to":400000,"rate":0.2,"value":null,"unit":"rate"},{"section_id":"income-tax-other","section":"Income tax on other income (non-wage scale), 2026","group":"income-tax","basis":"Annual taxable income declared on the return (self-employment, rent, capital and other income)","note":"The same as the wage scale except the third step, which ends at TRY 1,000,000 instead of TRY 1,500,000. When wages are declared together with other income, this scale applies to the total.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 103 (2026 amounts: Gelir Vergisi Genel Tebliği Seri No: 332); GİB: Ücret Geliri Rehberi (February 2026), 4.7","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"Step 3","from":400000,"to":1000000,"rate":0.27,"value":null,"unit":"rate"},{"section_id":"income-tax-other","section":"Income tax on other income (non-wage scale), 2026","group":"income-tax","basis":"Annual taxable income declared on the return (self-employment, rent, capital and other income)","note":"The same as the wage scale except the third step, which ends at TRY 1,000,000 instead of TRY 1,500,000. When wages are declared together with other income, this scale applies to the total.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 103 (2026 amounts: Gelir Vergisi Genel Tebliği Seri No: 332); GİB: Ücret Geliri Rehberi (February 2026), 4.7","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"Step 4","from":1000000,"to":5300000,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"income-tax-other","section":"Income tax on other income (non-wage scale), 2026","group":"income-tax","basis":"Annual taxable income declared on the return (self-employment, rent, capital and other income)","note":"The same as the wage scale except the third step, which ends at TRY 1,000,000 instead of TRY 1,500,000. When wages are declared together with other income, this scale applies to the total.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 103 (2026 amounts: Gelir Vergisi Genel Tebliği Seri No: 332); GİB: Ücret Geliri Rehberi (February 2026), 4.7","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"Step 5","from":5300000,"to":null,"rate":0.4,"value":null,"unit":"rate"},{"section_id":"minimum-wage-exemption","section":"Minimum-wage exemption from income tax and stamp tax","group":"income-tax","basis":"","note":"A worker paid exactly the minimum wage pays no income tax or stamp tax, only the employee's social-security and unemployment contributions.","tax_year":"2026","effective_from":"2022-01-01","effective_to":null,"source_title":"GİB: Ücret Geliri Rehberi (February 2026), 4.3; Gelir Vergisi Kanunu art. 23(1)(18); Damga Vergisi Kanunu table 2, IV-34","source_url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Ucret_Geliri.pdf","retrieved_at":"2026-11-12","status":"verified","label":"Income tax","from":null,"to":null,"rate":null,"value":"Wages up to the gross minimum wage less the employee's SGK and unemployment contributions are exempt (GVK art. 23(1)(18)); the exempt part still counts when finding the step for the rest","unit":"text"},{"section_id":"minimum-wage-exemption","section":"Minimum-wage exemption from income tax and stamp tax","group":"income-tax","basis":"","note":"A worker paid exactly the minimum wage pays no income tax or stamp tax, only the employee's social-security and unemployment contributions.","tax_year":"2026","effective_from":"2022-01-01","effective_to":null,"source_title":"GİB: Ücret Geliri Rehberi (February 2026), 4.3; Gelir Vergisi Kanunu art. 23(1)(18); Damga Vergisi Kanunu table 2, IV-34","source_url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Ucret_Geliri.pdf","retrieved_at":"2026-11-12","status":"verified","label":"Gross monthly minimum wage used for the exemption, 2026","from":null,"to":null,"rate":null,"value":33030,"unit":"money"},{"section_id":"minimum-wage-exemption","section":"Minimum-wage exemption from income tax and stamp tax","group":"income-tax","basis":"","note":"A worker paid exactly the minimum wage pays no income tax or stamp tax, only the employee's social-security and unemployment contributions.","tax_year":"2026","effective_from":"2022-01-01","effective_to":null,"source_title":"GİB: Ücret Geliri Rehberi (February 2026), 4.3; Gelir Vergisi Kanunu art. 23(1)(18); Damga Vergisi Kanunu table 2, IV-34","source_url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Ucret_Geliri.pdf","retrieved_at":"2026-11-12","status":"verified","label":"Gross annual minimum wage, 2026","from":null,"to":null,"rate":null,"value":396360,"unit":"money"},{"section_id":"minimum-wage-exemption","section":"Minimum-wage exemption from income tax and stamp tax","group":"income-tax","basis":"","note":"A worker paid exactly the minimum wage pays no income tax or stamp tax, only the employee's social-security and unemployment contributions.","tax_year":"2026","effective_from":"2022-01-01","effective_to":null,"source_title":"GİB: Ücret Geliri Rehberi (February 2026), 4.3; Gelir Vergisi Kanunu art. 23(1)(18); Damga Vergisi Kanunu table 2, IV-34","source_url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Ucret_Geliri.pdf","retrieved_at":"2026-11-12","status":"verified","label":"Cap","from":null,"to":null,"rate":null,"value":"The tax saved can never exceed the tax on the monthly minimum wage","unit":"text"},{"section_id":"minimum-wage-exemption","section":"Minimum-wage exemption from income tax and stamp tax","group":"income-tax","basis":"","note":"A worker paid exactly the minimum wage pays no income tax or stamp tax, only the employee's social-security and unemployment contributions.","tax_year":"2026","effective_from":"2022-01-01","effective_to":null,"source_title":"GİB: Ücret Geliri Rehberi (February 2026), 4.3; Gelir Vergisi Kanunu art. 23(1)(18); Damga Vergisi Kanunu table 2, IV-34","source_url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Ucret_Geliri.pdf","retrieved_at":"2026-11-12","status":"verified","label":"Several employers","from":null,"to":null,"rate":null,"value":"Only the employer paying the highest wage applies the exemption","unit":"text"},{"section_id":"minimum-wage-exemption","section":"Minimum-wage exemption from income tax and stamp tax","group":"income-tax","basis":"","note":"A worker paid exactly the minimum wage pays no income tax or stamp tax, only the employee's social-security and unemployment contributions.","tax_year":"2026","effective_from":"2022-01-01","effective_to":null,"source_title":"GİB: Ücret Geliri Rehberi (February 2026), 4.3; Gelir Vergisi Kanunu art. 23(1)(18); Damga Vergisi Kanunu table 2, IV-34","source_url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Ucret_Geliri.pdf","retrieved_at":"2026-11-12","status":"verified","label":"Part-time and part months","from":null,"to":null,"rate":null,"value":"The exemption applies in full","unit":"text"},{"section_id":"minimum-wage-exemption","section":"Minimum-wage exemption from income tax and stamp tax","group":"income-tax","basis":"","note":"A worker paid exactly the minimum wage pays no income tax or stamp tax, only the employee's social-security and unemployment contributions.","tax_year":"2026","effective_from":"2022-01-01","effective_to":null,"source_title":"GİB: Ücret Geliri Rehberi (February 2026), 4.3; Gelir Vergisi Kanunu art. 23(1)(18); Damga Vergisi Kanunu table 2, IV-34","source_url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Ucret_Geliri.pdf","retrieved_at":"2026-11-12","status":"verified","label":"Stamp tax","from":null,"to":null,"rate":null,"value":"Pay equal to the gross monthly minimum wage is exempt from stamp tax (DVK table 2, IV-34)","unit":"text"},{"section_id":"stamp-tax","section":"Stamp tax (damga vergisi) on wages","group":"employee","basis":"Gross pay","note":"7.59 per mille","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 488 sayılı Damga Vergisi Kanunu, (1) sayılı tablo, IV. Makbuzlar ve diğer kâğıtlar, 1-b","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=488&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-12","status":"verified","label":"Stamp tax on gross pay","from":null,"to":null,"rate":0.00759,"value":null,"unit":"rate"},{"section_id":"stamp-tax","section":"Stamp tax (damga vergisi) on wages","group":"employee","basis":"Gross pay","note":"Deducted by the employer with income tax and declared on the monthly withholding return.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 488 sayılı Damga Vergisi Kanunu, (1) sayılı tablo, IV. Makbuzlar ve diğer kâğıtlar, 1-b","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=488&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-12","status":"verified","label":"Rate written in the law (before the applied rate)","from":null,"to":null,"rate":0.006,"value":null,"unit":"rate"},{"section_id":"stamp-tax","section":"Stamp tax (damga vergisi) on wages","group":"employee","basis":"Gross pay","note":"Deducted by the employer with income tax and declared on the monthly withholding return.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 488 sayılı Damga Vergisi Kanunu, (1) sayılı tablo, IV. Makbuzlar ve diğer kâğıtlar, 1-b","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=488&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-12","status":"verified","label":"Exempt part","from":null,"to":null,"rate":null,"value":"The part of pay equal to the gross monthly minimum wage","unit":"text"},{"section_id":"social-employee","section":"Employee contributions: SGK and unemployment insurance","group":"employee","basis":"Gross pay between the monthly floor and ceiling","note":"Short-term insurance is paid by the employer only. The auto-enrolment contribution goes to a private pension plan, not to SGK.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49","source_url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38","retrieved_at":"2026-11-12","status":"verified","label":"Pension, disability and death insurance (malullük, yaşlılık ve ölüm)","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Employee contributions: SGK and unemployment insurance","group":"employee","basis":"Gross pay between the monthly floor and ceiling","note":"Short-term insurance is paid by the employer only. The auto-enrolment contribution goes to a private pension plan, not to SGK.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49","source_url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38","retrieved_at":"2026-11-12","status":"verified","label":"General health insurance (genel sağlık sigortası)","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Employee contributions: SGK and unemployment insurance","group":"employee","basis":"Gross pay between the monthly floor and ceiling","note":"Short-term insurance is paid by the employer only. The auto-enrolment contribution goes to a private pension plan, not to SGK.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49","source_url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38","retrieved_at":"2026-11-12","status":"verified","label":"Unemployment insurance (işsizlik sigortası)","from":null,"to":null,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Employee contributions: SGK and unemployment insurance","group":"employee","basis":"Gross pay between the monthly floor and ceiling","note":"Short-term insurance is paid by the employer only. The auto-enrolment contribution goes to a private pension plan, not to SGK.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49","source_url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38","retrieved_at":"2026-11-12","status":"verified","label":"Employee total","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"social-employee","section":"Employee contributions: SGK and unemployment insurance","group":"employee","basis":"Gross pay between the monthly floor and ceiling","note":"Short-term insurance is paid by the employer only. The auto-enrolment contribution goes to a private pension plan, not to SGK.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Çalışma ve Sosyal Güvenlik Bakanlığı (Ministry of Labour and Social Security): Asgari Ücret, Asgari Ücretin Net Hesabı ve İşverene Maliyeti (01/01/2026 - 31/12/2026); press release of 23 December 2025 (Asgari Ücret Tespit Komisyonu decision)","source_url":"https://csgb.gov.tr/poco-pages/asgari-ucret/","retrieved_at":"2026-11-12","status":"verified","label":"Employee contributions on the 2026 minimum wage, per month","from":null,"to":null,"rate":null,"value":4954.5,"unit":"money"},{"section_id":"social-employee","section":"Employee contributions: SGK and unemployment insurance","group":"employee","basis":"Gross pay between the monthly floor and ceiling","note":"employees under 45; they may opt out within 2 months","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 4632 sayılı Bireysel Emeklilik Tasarruf ve Yatırım Sistemi Kanunu, ek madde 2","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=4632&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-13","status":"verified","label":"Private pension auto-enrolment (otomatik katılım): employee contribution, share of insurable earnings","from":null,"to":null,"rate":0.03,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions: SGK, unemployment insurance and the incentive","group":"employer","basis":"Gross pay between the monthly floor and ceiling","note":"raised from 11% to 12% on 1 January 2026 (Law 7566)","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49","source_url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38","retrieved_at":"2026-11-12","status":"verified","label":"Pension, disability and death insurance","from":null,"to":null,"rate":0.12,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions: SGK, unemployment insurance and the incentive","group":"employer","basis":"Gross pay between the monthly floor and ceiling","note":"With the 2-point incentive the employer pays 21.75% (18.75% in manufacturing). The incentive depends on the conditions.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49","source_url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38","retrieved_at":"2026-11-12","status":"verified","label":"General health insurance","from":null,"to":null,"rate":0.075,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions: SGK, unemployment insurance and the incentive","group":"employer","basis":"Gross pay between the monthly floor and ceiling","note":"With the 2-point incentive the employer pays 21.75% (18.75% in manufacturing). The incentive depends on the conditions.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49","source_url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38","retrieved_at":"2026-11-12","status":"verified","label":"Short-term insurance (work accident, occupational disease, sickness, maternity)","from":null,"to":null,"rate":0.0225,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions: SGK, unemployment insurance and the incentive","group":"employer","basis":"Gross pay between the monthly floor and ceiling","note":"With the 2-point incentive the employer pays 21.75% (18.75% in manufacturing). 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The incentive depends on the conditions.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49","source_url":"https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38","retrieved_at":"2026-11-12","status":"verified","label":"Employer total, before the incentive","from":null,"to":null,"rate":0.2375,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions: SGK, unemployment insurance and the incentive","group":"employer","basis":"Gross pay between the monthly floor and ceiling","note":"With the 2-point incentive the employer pays 21.75% (18.75% in manufacturing). The incentive depends on the conditions.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Sosyal Güvenlik Kurumu: Güncel Sigorta Primi Teşvik, Destek ve İndirimleri (4 August 2026); 5510 sayılı Kanun madde 81(ı) and geçici madde 108","source_url":"https://www.sgk.gov.tr/Content/Post/c52f99f0-da6c-4029-9b9a-a0d6f96a6a42/Guncel-Sigorta-Primi-Tesvik-Destek-ve-Indirimleri-2026-08-04-10-29-55","retrieved_at":"2026-11-12","status":"verified","label":"Incentive: points of the pension share paid by the Treasury, general","from":null,"to":null,"rate":0.02,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions: SGK, unemployment insurance and the incentive","group":"employer","basis":"Gross pay between the monthly floor and ceiling","note":"With the 2-point incentive the employer pays 21.75% (18.75% in manufacturing). The incentive depends on the conditions.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Sosyal Güvenlik Kurumu: Güncel Sigorta Primi Teşvik, Destek ve İndirimleri (4 August 2026); 5510 sayılı Kanun madde 81(ı) and geçici madde 108","source_url":"https://www.sgk.gov.tr/Content/Post/c52f99f0-da6c-4029-9b9a-a0d6f96a6a42/Guncel-Sigorta-Primi-Tesvik-Destek-ve-Indirimleri-2026-08-04-10-29-55","retrieved_at":"2026-11-12","status":"verified","label":"Incentive: points paid by the Treasury, manufacturing (until the end of 2026)","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"social-employer","section":"Employer contributions: SGK, unemployment insurance and the incentive","group":"employer","basis":"Gross pay between the monthly floor and ceiling","note":"With the 2-point incentive the employer pays 21.75% (18.75% in manufacturing). The incentive depends on the conditions.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Sosyal Güvenlik Kurumu: Güncel Sigorta Primi Teşvik, Destek ve İndirimleri (4 August 2026); 5510 sayılı Kanun madde 81(ı) and geçici madde 108","source_url":"https://www.sgk.gov.tr/Content/Post/c52f99f0-da6c-4029-9b9a-a0d6f96a6a42/Guncel-Sigorta-Primi-Tesvik-Destek-ve-Indirimleri-2026-08-04-10-29-55","retrieved_at":"2026-11-12","status":"verified","label":"Incentive conditions","from":null,"to":null,"rate":null,"value":"Private-sector employers that file and pay on time and owe nothing overdue to SGK; not for public-sector workplaces or public procurement works","unit":"text"},{"section_id":"insurable-earnings","section":"Insurable earnings: SGK floor and ceiling, 2026","group":"employer","basis":"Private-sector employees, 1 January to 31 December 2026","note":"The floor is the gross minimum wage; contributions are due on at least the floor. 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The same limits apply to unemployment insurance.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SGK: Prime Esas Kazanç Miktarları (14 January 2026); Law 5510 art. 82","source_url":"https://www.sgk.gov.tr/Content/Post/2e0c9e1a-2cfe-4456-af10-49d3de0c58ba/Prime-Esas-Kazanc-Miktarlari-2026-01-14-10-35-39","retrieved_at":"2026-11-12","status":"verified","label":"Monthly ceiling (üst sınır)","from":null,"to":null,"rate":null,"value":297270,"unit":"money"},{"section_id":"insurable-earnings","section":"Insurable earnings: SGK floor and ceiling, 2026","group":"employer","basis":"Private-sector employees, 1 January to 31 December 2026","note":"The floor is the gross minimum wage; contributions are due on at least the floor. 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The same limits apply to unemployment insurance.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SGK: Prime Esas Kazanç Miktarları (14 January 2026); Law 5510 art. 82","source_url":"https://www.sgk.gov.tr/Content/Post/2e0c9e1a-2cfe-4456-af10-49d3de0c58ba/Prime-Esas-Kazanc-Miktarlari-2026-01-14-10-35-39","retrieved_at":"2026-11-12","status":"verified","label":"Daily ceiling","from":null,"to":null,"rate":null,"value":9909,"unit":"money"},{"section_id":"insurable-earnings","section":"Insurable earnings: SGK floor and ceiling, 2026","group":"employer","basis":"Private-sector employees, 1 January to 31 December 2026","note":"raised from 7.5 to 9 on 1 January 2026 (Law 7566)","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SGK: Prime Esas Kazanç Miktarları (14 January 2026); Law 5510 art. 82","source_url":"https://www.sgk.gov.tr/Content/Post/2e0c9e1a-2cfe-4456-af10-49d3de0c58ba/Prime-Esas-Kazanc-Miktarlari-2026-01-14-10-35-39","retrieved_at":"2026-11-12","status":"verified","label":"Ceiling as a multiple of the floor","from":null,"to":null,"rate":null,"value":9,"unit":"number"},{"section_id":"minimum-wage","section":"Minimum wage (asgari ücret), 2026","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Çalışma ve Sosyal Güvenlik Bakanlığı (Ministry of Labour and Social Security): Asgari Ücret, Asgari Ücretin Net Hesabı ve İşverene Maliyeti (01/01/2026 - 31/12/2026); press release of 23 December 2025 (Asgari Ücret Tespit Komisyonu decision)","source_url":"https://csgb.gov.tr/poco-pages/asgari-ucret/","retrieved_at":"2026-11-12","status":"verified","label":"Minimum wage (asgari ücret), gross per month, all ages, full-time","from":null,"to":null,"rate":null,"value":33030,"unit":"money"},{"section_id":"minimum-wage","section":"Minimum wage (asgari ücret), 2026","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Çalışma ve Sosyal Güvenlik Bakanlığı (Ministry of Labour and Social Security): Asgari Ücret, Asgari Ücretin Net Hesabı ve İşverene Maliyeti (01/01/2026 - 31/12/2026); press release of 23 December 2025 (Asgari Ücret Tespit Komisyonu decision)","source_url":"https://csgb.gov.tr/poco-pages/asgari-ucret/","retrieved_at":"2026-11-12","status":"verified","label":"Net after employee contributions (Ministry of Labour)","from":null,"to":null,"rate":null,"value":"TRY 28,075.50 per month; no income tax or stamp tax is due on the minimum wage","unit":"text"},{"section_id":"minimum-wage","section":"Minimum wage (asgari ücret), 2026","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Çalışma ve Sosyal Güvenlik Bakanlığı (Ministry of Labour and Social Security): Asgari Ücret, Asgari Ücretin Net Hesabı ve İşverene Maliyeti (01/01/2026 - 31/12/2026); press release of 23 December 2025 (Asgari Ücret Tespit Komisyonu decision)","source_url":"https://csgb.gov.tr/poco-pages/asgari-ucret/","retrieved_at":"2026-11-12","status":"verified","label":"Hourly rate","from":null,"to":null,"rate":null,"value":"None set: the minimum wage is a monthly amount for all ages","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026","group":"other","basis":"","note":"The eves of the two religious feasts and 28 October are half days from 13:00. 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Heirs of people using the 20-year exemption pay inheritance tax at 1%.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: Gelir Vergisi Kanunu, mükerrer madde 20/D (Law 7582, 21 May 2026); GİB: Veraset ve İntikal Vergisi Broşürü (September 2026)","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"New residents: years foreign income is exempt (GVK art. 20/D)","from":null,"to":null,"rate":null,"value":20,"unit":"number"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No flat-rate scheme for freelancers. Heirs of people using the 20-year exemption pay inheritance tax at 1%.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: Gelir Vergisi Kanunu, mükerrer madde 20/D (Law 7582, 21 May 2026); GİB: Veraset ve İntikal Vergisi Broşürü (September 2026)","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"New residents: who qualifies","from":null,"to":null,"rate":null,"value":"People who become resident from 1 January 2026 after 3 calendar years with no domicile and no tax liability in Türkiye; foreign income is not declared, and foreign tax on it is not credited","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No flat-rate scheme for freelancers. Heirs of people using the 20-year exemption pay inheritance tax at 1%.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 3–7 (tam ve dar mükellefiyet)","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"Residence test","from":null,"to":null,"rate":null,"value":"Domicile in Türkiye, or more than six months' continuous stay in a calendar year; people here for a specific temporary job, study, treatment or travel are not resident even after six months (GVK art. 5)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No flat-rate scheme for freelancers. Heirs of people using the 20-year exemption pay inheritance tax at 1%.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 3–7 (tam ve dar mükellefiyet)","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"Non-residents: employment income","from":null,"to":null,"rate":null,"value":"Taxed only on Turkish-source income; employers withhold on wages under the same scale as for residents (GVK art. 6 and 94)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No flat-rate scheme for freelancers. Heirs of people using the 20-year exemption pay inheritance tax at 1%.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Mevzuat Bilgi Sistemi: 193 sayılı Gelir Vergisi Kanunu, madde 103 (2026 amounts: Gelir Vergisi Genel Tebliği Seri No: 332); GİB: Ücret Geliri Rehberi (February 2026), 4.7","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=193&MevzuatTur=1&MevzuatTertip=4","retrieved_at":"2026-11-12","status":"verified","label":"Non-residents: tax on the first TRY 190,000 of annual wages, at 15%","from":null,"to":null,"rate":null,"value":28500,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"No flat-rate scheme for freelancers. Heirs of people using the 20-year exemption pay inheritance tax at 1%.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Sosyal Güvenlik Kurumu: Sosyal Güvenlik Sözleşmeleri (page dated 6 January 2026)","source_url":"https://www.sgk.gov.tr/Content/Post/8d2c0ec8-1558-48ef-8075-3ed3e860208b/Sosyal-Guvenlik-Sozlesmeleri-2026-01-06-03-31-26","retrieved_at":"2026-11-13","status":"verified","label":"Social-security agreements","from":null,"to":null,"rate":null,"value":"35 bilateral agreements in force: the law of the country where the work is done applies as a rule; workers sent temporarily by their employer to the other country stay insured in their home country (a Turkish employer's posted workers stay under SGK)","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrieved_at":"2026-11-12","status":"not_applicable","label":"Duty-free threshold for low-value consignments","from":null,"to":null,"rate":null,"value":"None: the EUR 30 exemption for postal and express shipments ended in 2026; import duties and taxes are due from the first euro","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrieved_at":"2026-11-12","status":"verified","label":"Consignments up to EUR 1,500","from":null,"to":null,"rate":null,"value":"Cleared on a detailed declaration filed by the courier or postal operator; normal import duties and VAT are due","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrieved_at":"2026-11-12","status":"verified","label":"Flat-rate tax on medicines and supplements up to EUR 1,500, from EU countries","from":null,"to":null,"rate":0.3,"value":null,"unit":"rate"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrieved_at":"2026-11-12","status":"verified","label":"Flat-rate tax on medicines and supplements up to EUR 1,500, from other countries","from":null,"to":null,"rate":0.6,"value":null,"unit":"rate"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrieved_at":"2026-11-12","status":"verified","label":"Extra flat-rate tax on goods in special consumption tax list IV","from":null,"to":null,"rate":0.2,"value":null,"unit":"rate"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrieved_at":"2026-11-12","status":"verified","label":"Books for personal use up to EUR 1,500","from":null,"to":null,"rate":0,"value":null,"unit":"rate"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrieved_at":"2026-11-12","status":"verified","label":"Maximum gross weight of a postal or express consignment, kg","from":null,"to":null,"rate":null,"value":30,"unit":"number"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrieved_at":"2026-11-12","status":"verified","label":"Customs value","from":null,"to":null,"rate":null,"value":"Price plus transport to the Turkish border; EUR 3 is added when freight is not shown separately","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrieved_at":"2026-11-12","status":"verified","label":"Clearance fees","from":null,"to":null,"rate":null,"value":"Not set by law: courier and postal operators may charge storage and brokerage fees","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 3065 sayılı Katma Değer Vergisi Kanunu, madde 1","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=3065&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-12","status":"verified","label":"Import VAT","from":null,"to":null,"rate":null,"value":"Charged on all imports of goods and services at the VAT rates (see the VAT section)","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrieved_at":"2026-11-12","status":"verified","label":"Import VAT low-value threshold","from":null,"to":null,"rate":null,"value":"None: VAT is due on consignments of any value","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrieved_at":"2026-11-12","status":"verified","label":"Travellers: goods allowance (air, sea and land)","from":null,"to":null,"rate":null,"value":"EUR 430 of goods per traveller (EUR 150 under 15); land-border arrivals can use it at most 10 times a month","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrieved_at":"2026-11-12","status":"verified","label":"Travellers: goods above the allowance, up to EUR 1,500","from":null,"to":null,"rate":null,"value":"Flat-rate tax of 30% (from EU countries) or 60% (other countries) on the value above the allowance","unit":"text"},{"section_id":"customs","section":"Customs, import VAT and travel allowances","group":"other","basis":"Personal (non-commercial) imports","note":"Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); 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197 sayılı Motorlu Taşıtlar Vergisi Kanunu","source_url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/fileadmin/beyannamerehberi/2026/2026MtvTpcRehberi.pdf","retrieved_at":"2026-11-12","status":"verified","label":"Motor vehicle tax (motorlu taşıtlar vergisi), national","from":null,"to":null,"rate":null,"value":"Annual fixed amounts by vehicle type, engine size, age and value, raised 18.95% for 2026 (Law 197)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Every tax and official charge found in official sources.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 2464 sayılı Belediye Gelirleri Kanunu, madde 12–44 (municipal taxes) and 52–70 (municipal fees)","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=2464&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-12","status":"verified","label":"Communication tax (haberleşme vergisi), municipal","from":null,"to":null,"rate":null,"value":"1% (Belediye Gelirleri Kanunu art. 32)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Every tax and official charge found in official sources.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 2464 sayılı Belediye Gelirleri Kanunu, madde 12–44 (municipal taxes) and 52–70 (municipal fees)","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=2464&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-12","status":"verified","label":"Electricity and gas consumption tax, municipal","from":null,"to":null,"rate":null,"value":"Electricity 1% (industrial uses) or 5%; gas 5% (art. 38)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Every tax and official charge found in official sources.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 2464 sayılı Belediye Gelirleri Kanunu, madde 12–44 (municipal taxes) and 52–70 (municipal fees)","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=2464&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-12","status":"verified","label":"Fire insurance tax (yangın sigortası vergisi), municipal","from":null,"to":null,"rate":null,"value":"10% of fire insurance premiums (art. 43)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Every tax and official charge found in official sources.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 2464 sayılı Belediye Gelirleri Kanunu, madde 12–44 (municipal taxes) and 52–70 (municipal fees)","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=2464&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-12","status":"verified","label":"Environmental cleaning tax (çevre temizlik vergisi), municipal","from":null,"to":null,"rate":null,"value":"Homes: per cubic metre of water used; workplaces: fixed annual amounts by building group, 25% higher in metropolitan areas (art. 44)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Every tax and official charge found in official sources.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 2464 sayılı Belediye Gelirleri Kanunu, madde 12–44 (municipal taxes) and 52–70 (municipal fees)","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=2464&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-12","status":"verified","label":"Advertising tax and entertainment tax, municipal","from":null,"to":null,"rate":null,"value":"Fixed amounts and rates set in the law and by municipal councils (art. 12–22)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Every tax and official charge found in official sources.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 2464 sayılı Belediye Gelirleri Kanunu, madde 12–44 (municipal taxes) and 52–70 (municipal fees)","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=2464&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-12","status":"verified","label":"Business-opening permit fee (işyeri açma izni harcı), municipal","from":null,"to":null,"rate":null,"value":"One-off fee per square metre when a workplace opens, within the ranges in the law (Belediye Gelirleri Kanunu art. 81)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Every tax and official charge found in official sources.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 2464 sayılı Belediye Gelirleri Kanunu, madde 12–44 (municipal taxes) and 52–70 (municipal fees)","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=2464&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-12","status":"verified","label":"Brokerage fee (tellallık harcı), municipal","from":null,"to":null,"rate":null,"value":"2% on sales through municipal brokers (art. 70)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Every tax and official charge found in official sources.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","retrieved_at":"2026-11-12","status":"verified","label":"Customs duties and import taxes, national","from":null,"to":null,"rate":null,"value":"Duty by tariff line on the customs value; no low-value exemption; flat-rate taxes for some personal imports (see the customs section)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Every tax and official charge found in official sources.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"GİB: Yurt Dışına Çıkış Harcı (May 2026); Law 5597 art. 1","source_url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/onceki-dokumanlar/2026_Yurt_Disina_Cikis_Harci.pdf","retrieved_at":"2026-11-13","status":"verified","label":"Departure fee (yurt dışına çıkış harcı), national","from":null,"to":null,"rate":null,"value":"TRY 1,250 per departure for Turkish citizens, 2026; residents abroad and children under 7 are exempt (Law 5597)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Every tax and official charge found in official sources.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Mevzuat Bilgi Sistemi: 3093 sayılı Türkiye Radyo-Televizyon Kurumu Gelirleri Kanunu, madde 3 and 4","source_url":"https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=3093&MevzuatTur=1&MevzuatTertip=5","retrieved_at":"2026-11-13","status":"verified","label":"TRT device levy (TRT bandrol ücreti), national","from":null,"to":null,"rate":null,"value":"One-off levy on devices that receive broadcasts, on the VAT base at sale or import: televisions and radios 8%, video 12%, mobile phones 6%, computers and tablets 2%, other devices 10% (rates in Law 3093 art. 4; the President may change them)","unit":"text"},{"section_id":"tax-inventory","section":"Tax inventory: every tax, levy and charge","group":"other","basis":"","note":"Every tax and official charge found in official sources.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ticaret Bakanlığı: Yolcu Muafiyetleri FAQ (3 March 2026); Harçlar Kanunu tariff 8, VIII (2026 amount: Genel Tebliğ Seri No: 98)","source_url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/yolcu-muafiyetleri","retrieved_at":"2026-11-12","status":"verified","label":"Mobile phone registration fee, national","from":null,"to":null,"rate":null,"value":"TRY 54,258 for a phone brought from abroad (Harçlar Kanunu table 8, VIII)","unit":"text"}],"pageUrl":"https://calcbloc.com/turkey/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/turkey/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}