Turkish tax tables 2026
The income-tax scales for wages and other income, the minimum-wage exemption from income tax and stamp tax, stamp tax on wages, the employee's and employer's SGK and unemployment contributions with the insurable-earnings floor and ceiling and the employer incentive, the minimum wage, public holidays, VAT, corporate tax, withholding rates, property tax, the high-value residence tax and title-deed fee, inheritance and gift tax, Bağ-Kur for the self-employed, the young-entrepreneur exemption, the digital nomad visa, the 20-year foreign-income exemption for new residents, non-resident taxation, customs and travel allowances and an inventory of every national and municipal tax, each figure with its official source.
- 2026-01-01 to 2026-12-31
- TRY
Income tax
Income tax on wages (gelir vergisi), 2026
| Annual taxable wage income (cumulative through the year) | Rate |
|---|---|
| Step 1: ₺0 to ₺190,000 | 15% |
| Step 2: ₺190,000 to ₺400,000 | 20% |
| Step 3: ₺400,000 to ₺1,500,000 | 27% |
| Step 4: ₺1,500,000 to ₺5,300,000 | 35% |
| Step 5: Over ₺5,300,000 | 40% |
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.
Source: 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 · retrieved 2026-11-12
Income tax on other income (non-wage scale), 2026
| Annual taxable income declared on the return (self-employment, rent, capital and other income) | Rate |
|---|---|
| Step 1: ₺0 to ₺190,000 | 15% |
| Step 2: ₺190,000 to ₺400,000 | 20% |
| Step 3: ₺400,000 to ₺1,000,000 | 27% |
| Step 4: ₺1,000,000 to ₺5,300,000 | 35% |
| Step 5: Over ₺5,300,000 | 40% |
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.
Source: 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 · retrieved 2026-11-12
Minimum-wage exemption from income tax and stamp tax
| Item | Value |
|---|---|
| Income tax | 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 |
| Gross monthly minimum wage used for the exemption, 2026 | ₺33,030 |
| Gross annual minimum wage, 2026 | ₺396,360 |
| Cap | The tax saved can never exceed the tax on the monthly minimum wage |
| Several employers | Only the employer paying the highest wage applies the exemption |
| Part-time and part months | The exemption applies in full |
| Stamp tax | Pay equal to the gross monthly minimum wage is exempt from stamp tax (DVK table 2, IV-34) |
A worker paid exactly the minimum wage pays no income tax or stamp tax, only the employee's social-security and unemployment contributions.
Source: GİB: Ücret Geliri Rehberi (February 2026), 4.3; Gelir Vergisi Kanunu art. 23(1)(18); Damga Vergisi Kanunu table 2, IV-34 · retrieved 2026-11-12
Withholding tax (stopaj) on investment and other income
| Item | Value |
|---|---|
| Dividends paid to resident individualssince 22 December 2024 | 15% |
| Share of dividends exempt when declared | 50% |
| Dividends paid to non-resident companies | 15% |
| Workplace rent paid by businesses | 20% |
| Interest on government bonds and Treasury bills | 0% |
| Interest on other private-sector bonds | 10% |
| Social content creators and app developers (on amounts paid into the designated bank account) | 15% |
| Turkish-lira deposit interest: demand deposits and terms up to 6 monthsaccounts opened or renewed from 9 July 2025Source: cdn.gib.gov.tr · retrieved 2026-11-13 | 17.5% |
| Turkish-lira deposit interest: terms up to 1 yearSource: cdn.gib.gov.tr · retrieved 2026-11-13 | 15% |
| Turkish-lira deposit interest: terms over 1 yearSource: cdn.gib.gov.tr · retrieved 2026-11-13 | 10% |
| Foreign-currency deposit interestSource: cdn.gib.gov.tr · retrieved 2026-11-13 | 25% |
| Housing rent exempt per year (individuals)Source: mevzuat.gov.tr · retrieved 2026-11-12 | ₺58,000 |
| Capital gainsSource: mevzuat.gov.tr · retrieved 2026-11-12 | Gains on property sold within 5 years of purchase and on shares (outside the listed-securities regime) are taxed under the non-wage scale |
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.
Source: GİB: Menkul Sermaye İradı Rehberi (2026); Kurumlar Vergisi Kanunu madde 30(3); Gelir Vergisi Kanunu mükerrer madde 20/B · retrieved 2026-11-12
Employee contributions
Stamp tax (damga vergisi) on wages
| Item | Value |
|---|---|
| Stamp tax on gross pay7.59 per mille | 0.759% |
| Rate written in the law (before the applied rate) | 0.6% |
| Exempt part | The part of pay equal to the gross monthly minimum wage |
Basis: Gross pay
Deducted by the employer with income tax and declared on the monthly withholding return.
Source: Mevzuat Bilgi Sistemi: 488 sayılı Damga Vergisi Kanunu, (1) sayılı tablo, IV. Makbuzlar ve diğer kâğıtlar, 1-b · retrieved 2026-11-12
Employer costs
Insurable earnings: SGK floor and ceiling, 2026
| Item | Value |
|---|---|
| Monthly floor (prime esas kazanç alt sınırı) | ₺33,030 |
| Monthly ceiling (üst sınır) | ₺297,270 |
| Daily floor | ₺1,101 |
| Daily ceiling | ₺9,909 |
| Ceiling as a multiple of the floorraised from 7.5 to 9 on 1 January 2026 (Law 7566) | 9 |
Basis: Private-sector employees, 1 January to 31 December 2026
The floor is the gross minimum wage; contributions are due on at least the floor. The same limits apply to unemployment insurance.
Source: SGK: Prime Esas Kazanç Miktarları (14 January 2026); Law 5510 art. 82 · retrieved 2026-11-12
Minimum wage (asgari ücret), 2026
| Item | Value |
|---|---|
| Minimum wage (asgari ücret), gross per month, all ages, full-time | ₺33,030 |
| Net after employee contributions (Ministry of Labour) | TRY 28,075.50 per month; no income tax or stamp tax is due on the minimum wage |
| Hourly rate | None set: the minimum wage is a monthly amount for all ages |
Source: 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) · retrieved 2026-11-12
Other rates
Public holidays 2026
| Item | Value |
|---|---|
| Yılbaşı (New Year's Day) | 2026-01-01 |
| Ramazan Bayramı arefesi (Eve of the Ramadan Feast, from 13:00) | 2026-03-19 |
| Ramazan Bayramı 1. gün (Ramadan Feast, day 1) | 2026-03-20 |
| Ramazan Bayramı 2. gün (Ramadan Feast, day 2) | 2026-03-21 |
| Ramazan Bayramı 3. gün (Ramadan Feast, day 3) | 2026-03-22 |
| Ulusal Egemenlik ve Çocuk Bayramı (National Sovereignty and Children's Day) | 2026-04-23 |
| Emek ve Dayanışma Günü (Labour and Solidarity Day) | 2026-05-01 |
| Atatürk'ü Anma, Gençlik ve Spor Bayramı (Commemoration of Atatürk, Youth and Sports Day) | 2026-05-19 |
| Kurban Bayramı arefesi (Eve of the Feast of Sacrifice, from 13:00) | 2026-05-26 |
| Kurban Bayramı 1. gün (Feast of Sacrifice, day 1) | 2026-05-27 |
| Kurban Bayramı 2. gün (Feast of Sacrifice, day 2) | 2026-05-28 |
| Kurban Bayramı 3. gün (Feast of Sacrifice, day 3) | 2026-05-29 |
| Kurban Bayramı 4. gün (Feast of Sacrifice, day 4) | 2026-05-30 |
| Demokrasi ve Milli Birlik Günü (Democracy and National Unity Day) | 2026-07-15 |
| Zafer Bayramı (Victory Day) | 2026-08-30 |
| Cumhuriyet Bayramı arefesi (Eve of Republic Day, from 13:00) | 2026-10-28 |
| Cumhuriyet Bayramı (Republic Day) | 2026-10-29 |
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.
Source: 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 · retrieved 2026-11-12
Value added tax (katma değer vergisi, KDV)
| Item | Value |
|---|---|
| General rate | 20% |
| Reduced rate | 10% |
| Lower reduced rate | 1% |
| Rate written in the law (changed by Presidential decision) | 10% |
| Registration thresholdSource: mevzuat.gov.tr · retrieved 2026-11-12 | None: supplies made in a commercial, industrial, agricultural or professional activity are taxable from the first sale |
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.
Source: GİB: Güncel KDV Oranları (rate decision 2007/13033, consolidated to Decision 9126 of 14 November 2024); KDV Kanunu madde 1 and 28 · retrieved 2026-11-13
Corporate tax (kurumlar vergisi)
| Item | Value |
|---|---|
| Standard rate | 25% |
| Banks, financial, insurance and pension companies | 30% |
| Exporters: reduction on export income, points | 5% |
| Domestic minimum corporate tax (share of income before exemptions) | 10% |
| Global minimum top-up tax rate | 15% |
| Manufacturing income of industrial companies, from 2027 income | 12.5% |
| Tax on branch profits sent to the head office of a non-resident company | 15% |
Source: Mevzuat Bilgi Sistemi: 5520 sayılı Kurumlar Vergisi Kanunu, madde 32, 32/C, 30 and ek madde 6 · retrieved 2026-11-12
Property tax, high-value residence tax and title-deed fee
| Item | Value |
|---|---|
| Property tax: homesdoubled in metropolitan municipalities | 0.1% |
| Property tax: other buildingsdoubled in metropolitan municipalities | 0.2% |
| Property tax: landdoubled in metropolitan municipalities | 0.1% |
| Property tax: building plotsdoubled in metropolitan municipalities | 0.3% |
| High-value residence tax (değerli konut vergisi): applies above | ₺17,711,000 |
| High-value residence tax on value above TRY 17,711,000up to TRY 26,567,000 | 0.3% |
| High-value residence tax on value above TRY 26,567,000up to TRY 35,425,000 | 0.6% |
| High-value residence tax on value above TRY 35,425,000 | 1% |
| Title-deed fee on a sale (tapu harcı), paid by the sellerSource: mevzuat.gov.tr · retrieved 2026-11-12 | 2% |
| Title-deed fee on a sale, paid by the buyerSource: mevzuat.gov.tr · retrieved 2026-11-12 | 2% |
Basis: Property tax: tax value; title-deed fee: declared price, not below the tax value
Property tax is municipal; the high-value residence tax is national, charged on top of it, band by band.
Source: Mevzuat Bilgi Sistemi: 1319 sayılı Emlak Vergisi Kanunu, madde 8 and 18 · retrieved 2026-11-12
Inheritance and gift tax (veraset ve intikal vergisi), 2026
| Item | Value |
|---|---|
| Inheritance: tax base from TRY 0 to TRY 3,000,000 | 1% |
| Inheritance: tax base from TRY 3,000,000 to TRY 10,000,000 | 3% |
| Inheritance: tax base from TRY 10,000,000 to TRY 25,000,000 | 5% |
| Inheritance: tax base from TRY 25,000,000 to TRY 55,000,000 | 7% |
| Inheritance: tax base above TRY 55,000,000 | 10% |
| Gifts: tax base from TRY 0 to TRY 3,000,000 | 10% |
| Gifts: tax base from TRY 3,000,000 to TRY 10,000,000 | 15% |
| Gifts: tax base from TRY 10,000,000 to TRY 25,000,000 | 20% |
| Gifts: tax base from TRY 25,000,000 to TRY 55,000,000 | 25% |
| Gifts: tax base above TRY 55,000,000 | 30% |
| Exemption per child and the spouse (inheritance) | ₺2,907,136 |
| Exemption for a spouse who is the only heir | ₺5,817,845 |
| Exemption for gifts | ₺66,935 |
| Gifts from parents, a spouse or children | Half the gift rates |
| Prizes from lotteries and competitions | 20% |
| Heirs of people using the 20-year foreign-income exemption (during the 20 years)Source: mevzuat.gov.tr · retrieved 2026-11-12 | 1% |
Basis: Value received by each heir or recipient
Each rate applies to the part of the tax base inside the band.
Source: Gelir İdaresi Başkanlığı: Veraset ve İntikal Vergisi Broşürü (September 2026, publication no. 617) · retrieved 2026-11-12
Self-employed: Bağ-Kur contributions, withholding and the simplified regime
| Item | Value |
|---|---|
| Bağ-Kur contribution rate (pension 21% + short-term 2.25% + health 12.5%) | 35.75% |
| Rate with the 5-point Treasury discount for those who pay on time | 30.75% |
| Lowest monthly contribution, 2026 (on the minimum wage) | ₺11,808.23 |
| Highest monthly contribution, 2026 (on the ceiling) | ₺106,274.03 |
| Lowest monthly contribution with the discount | ₺10,156.73 |
| Highest monthly contribution with the discount | ₺91,410.53 |
| Withholding by business clients on professional feesSource: cdn.gib.gov.tr · retrieved 2026-11-12 | 20% |
| Withholding on fees of authors, translators, artists, software developers and inventors (GVK art. 18)Source: cdn.gib.gov.tr · retrieved 2026-11-12 | 17% |
| Quarterly provisional tax on professional incomeSource: cdn.gib.gov.tr · retrieved 2026-11-12 | 15% |
| Simplified regime (basit usul)Source: mevzuat.gov.tr · retrieved 2026-11-12 | For small traders and craftsmen only, not independent professionals: income exempt from income tax |
| Simplified regime: annual purchases cap (traders)Source: mevzuat.gov.tr · retrieved 2026-11-12 | ₺1,200,000 |
| Simplified regime: annual sales cap (traders)Source: mevzuat.gov.tr · retrieved 2026-11-12 | ₺1,900,000 |
| Simplified regime: annual gross receipts cap (services)Source: mevzuat.gov.tr · retrieved 2026-11-12 | ₺600,000 |
| Simplified regime: annual rent cap, metropolitan municipalitiesSource: mevzuat.gov.tr · retrieved 2026-11-12 | ₺99,000 |
| Simplified regime: annual rent cap, elsewhereSource: mevzuat.gov.tr · retrieved 2026-11-12 | ₺60,000 |
Basis: Bağ-Kur: declared earnings between the SGK floor and ceiling
The self-employed choose their contribution base between the monthly floor and ceiling; they pay no unemployment insurance.
Source: Sosyal Güvenlik Kurumu: Bağımsız Çalışanların Prim Tahakkuk ve Tahsilat İşlemleri (11 May 2026); 5510 sayılı Kanun madde 81(g) and (j) · retrieved 2026-11-12
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Self-employed: income tax | 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 |
| Self-employed: social security (Bağ-Kur) rateSource: sgk.gov.tr · retrieved 2026-11-12 | 35.75% |
| Self-employed: lowest monthly Bağ-Kur contribution, 2026Source: sgk.gov.tr · retrieved 2026-11-12 | ₺11,808.23 |
| Flat or simplified regime for freelancersSource: mevzuat.gov.tr · retrieved 2026-11-12 | None for independent professionals; the simplified regime (basit usul) covers small traders and craftsmen only |
| Content creators and app developers: final withholding on platform income paid into a designated accountincome above the fourth step of the scale must be declaredSource: cdn.gib.gov.tr · retrieved 2026-11-12 | 15% |
| Young-entrepreneur exemption: income exempt per year, 2026Source: cdn.gib.gov.tr · retrieved 2026-11-12 | ₺400,000 |
| Young-entrepreneur exemption: who qualifiesSource: cdn.gib.gov.tr · retrieved 2026-11-12 | First-time taxpayers under 29 at the start of activity, for 3 tax years, working in the business themselves; withholding by clients still applies |
| Young-entrepreneur social-security supportSource: cdn.gib.gov.tr · retrieved 2026-11-12 | Ended on 1 January 2026 (Law 7566): new Bağ-Kur members pay their own contributions from the start |
| VAT registrationSource: mevzuat.gov.tr · retrieved 2026-11-12 | No threshold: freelancers charge VAT from their first professional supply |
| Digital nomad visa: income thresholdSource: goturkiye.com · retrieved 2026-11-12 | USD 3,000 a month or USD 36,000 a year |
| Digital nomad visa: who qualifiesSource: goturkiye.com · retrieved 2026-11-12 | 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 |
| Digital nomad visa: where to applySource: goturkiye.com · retrieved 2026-11-12 | A Digital Nomad Identification Certificate from the GoTürkiye platform (Ministry of Culture and Tourism), then the visa at a Turkish consulate or visa centre |
| Digital nomad visa: durationSource: goturkiye.com · retrieved 2026-11-12 | Not stated on the official application platform |
| Short-term residence permit (the route named on the platform): longest permit, yearsthe legal maximum per permit (Law 6458 art. 31); renewableSource: mevzuat.gov.tr · retrieved 2026-11-13 | 2 |
| Digital nomad visa holders: tax residenceSource: mevzuat.gov.tr · retrieved 2026-11-12 | 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 |
| Digital nomad visa holders: social securitySource: goturkiye.com · retrieved 2026-11-12 | Not stated on the official application platform; SGK publishes no rule for remote workers of foreign employers |
| Digital nomad visa holders: foreign incomeSource: mevzuat.gov.tr · retrieved 2026-11-12 | 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) |
| New residents: years foreign income is exempt (GVK art. 20/D)Source: mevzuat.gov.tr · retrieved 2026-11-12 | 20 |
| New residents: who qualifiesSource: mevzuat.gov.tr · retrieved 2026-11-12 | 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 |
| Residence testSource: mevzuat.gov.tr · retrieved 2026-11-12 | 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) |
| Non-residents: employment incomeSource: mevzuat.gov.tr · retrieved 2026-11-12 | Taxed only on Turkish-source income; employers withhold on wages under the same scale as for residents (GVK art. 6 and 94) |
| Non-residents: tax on the first TRY 190,000 of annual wages, at 15%Source: mevzuat.gov.tr · retrieved 2026-11-12 | ₺28,500 |
| Social-security agreementsSource: sgk.gov.tr · retrieved 2026-11-13 | 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) |
No flat-rate scheme for freelancers. Heirs of people using the 20-year exemption pay inheritance tax at 1%.
Source: Gelir İdaresi Başkanlığı: Serbest Meslek Kazancı Elde Eden Mükellefler İçin Vergi Rehberi (February 2026, publication no. 590), sections 6, 9 and 12 · retrieved 2026-11-12
Customs, import VAT and travel allowances
| Item | Value |
|---|---|
| Duty-free threshold for low-value consignments | None: the EUR 30 exemption for postal and express shipments ended in 2026; import duties and taxes are due from the first euro |
| Consignments up to EUR 1,500 | Cleared on a detailed declaration filed by the courier or postal operator; normal import duties and VAT are due |
| Flat-rate tax on medicines and supplements up to EUR 1,500, from EU countries | 30% |
| Flat-rate tax on medicines and supplements up to EUR 1,500, from other countries | 60% |
| Extra flat-rate tax on goods in special consumption tax list IV | 20% |
| Books for personal use up to EUR 1,500 | 0% |
| Maximum gross weight of a postal or express consignment, kg | 30 |
| Customs value | Price plus transport to the Turkish border; EUR 3 is added when freight is not shown separately |
| Clearance fees | Not set by law: courier and postal operators may charge storage and brokerage fees |
| Import VATSource: mevzuat.gov.tr · retrieved 2026-11-12 | Charged on all imports of goods and services at the VAT rates (see the VAT section) |
| Import VAT low-value threshold | None: VAT is due on consignments of any value |
| Travellers: goods allowance (air, sea and land)Source: ticaret.gov.tr · retrieved 2026-11-12 | EUR 430 of goods per traveller (EUR 150 under 15); land-border arrivals can use it at most 10 times a month |
| Travellers: goods above the allowance, up to EUR 1,500Source: ticaret.gov.tr · retrieved 2026-11-12 | Flat-rate tax of 30% (from EU countries) or 60% (other countries) on the value above the allowance |
| Travellers: cigarettes (age 18 and over)Source: ticaret.gov.tr · retrieved 2026-11-12 | 600 |
| Travellers: cigarillosSource: ticaret.gov.tr · retrieved 2026-11-12 | 100 |
| Travellers: cigarsSource: ticaret.gov.tr · retrieved 2026-11-12 | 50 |
| Travellers: cut or pipe tobacco, gramsSource: ticaret.gov.tr · retrieved 2026-11-12 | 250 |
| Travellers: spirits above 22%, litresSource: ticaret.gov.tr · retrieved 2026-11-12 | 1 |
| Travellers: wine and drinks up to 22%, litresSource: ticaret.gov.tr · retrieved 2026-11-12 | 2 |
| Travellers: perfume and cologne, mlSource: ticaret.gov.tr · retrieved 2026-11-12 | 600 |
| Travellers: fuel allowanceSource: ticaret.gov.tr · retrieved 2026-11-12 | Not stated in the official allowance list |
| Registration fee for a mobile phone brought from abroad, 2026Source: ticaret.gov.tr · retrieved 2026-11-12 | ₺54,258 |
| Cash declaration on leaving: Turkish lira aboveSource: ticaret.gov.tr · retrieved 2026-11-12 | ₺25,000 |
| Cash declaration on leaving: foreign currencySource: ticaret.gov.tr · retrieved 2026-11-12 | Above the equivalent of EUR 10,000; declared cash is not taxed |
| Official tariff scheduleSource: ticaret.gov.tr · retrieved 2026-11-12 | Türk Gümrük Tarife Cetveli (Presidential Decision no. 10781), published by the Ministry of Trade |
Basis: Personal (non-commercial) imports
Commercial imports: duty ad valorem on the customs value, plus special consumption tax and VAT.
Source: Ticaret Bakanlığı: Posta ve Hızlı Kargo Muafiyeti FAQ (5 March 2026); customs circular 2026/4 · retrieved 2026-11-12
Tax inventory: every tax, levy and charge
| Item | Value |
|---|---|
| Personal income tax (gelir vergisi), national | Residents on worldwide income, non-residents on Turkish income; 15% to 40% in five steps (GVK art. 103) |
| Stamp tax on wages (damga vergisi), nationalSource: mevzuat.gov.tr · retrieved 2026-11-12 | 0.759% of gross pay, deducted by the employer; minimum-wage part exempt (DVK) |
| Stamp tax on documents and contracts (damga vergisi), nationalSource: mevzuat.gov.tr · retrieved 2026-11-12 | Rates per mille or fixed amounts by document type (DVK table 1) |
| Capital gains (değer artışı kazancı), national | Property sold within 5 years and shares: taxed under the non-wage scale (GVK mükerrer art. 80) |
| Withholding tax on dividends, interest and rent (stopaj), nationalSource: cdn.gib.gov.tr · retrieved 2026-11-12 | Dividends 15%; workplace rent 20%; government bond interest 0% (GVK art. 94, KVK art. 30) |
| Withholding tax on deposit interest, nationalSource: cdn.gib.gov.tr · retrieved 2026-11-13 | Turkish-lira deposits 10% to 17.5% by term; foreign-currency deposits 25% (GVK temporary art. 67) |
| Rental income, national | Taxed under the non-wage scale; housing rent of up to TRY 58,000 a year exempt (GVK art. 21) |
| Non-resident employment income, national | Turkish-source wages taxed by withholding under the wage scale (GVK art. 6 and 94) |
| Foreign-income exemption for new residents, national | Foreign income exempt for 20 years (GVK mükerrer art. 20/D) |
| Social security contributions (SGK), nationalSource: sgk.gov.tr · retrieved 2026-11-12 | Employee 15%, employer 23.75% including unemployment insurance (Law 5510, Law 4447) |
| Unemployment insurance premium (işsizlik sigortası), nationalSource: sgk.gov.tr · retrieved 2026-11-12 | Employee 1%, employer 2%, state 1% (Law 4447 art. 49) |
| Private pension auto-enrolment (otomatik katılım), nationalSource: mevzuat.gov.tr · retrieved 2026-11-13 | Employees under 45 enrolled by the employer; 3% of insurable earnings from the employee, opt-out within 2 months (Law 4632 ek madde 2) |
| Self-employed contributions (Bağ-Kur), nationalSource: sgk.gov.tr · retrieved 2026-11-12 | 35.75% of declared earnings, 30.75% with the on-time discount (Law 5510 art. 81) |
| Corporate tax (kurumlar vergisi), nationalSource: mevzuat.gov.tr · retrieved 2026-11-12 | 25%; 30% for financial companies; domestic minimum 10%; global minimum top-up 15% (KVK) |
| Branch profits remittance tax, nationalSource: mevzuat.gov.tr · retrieved 2026-11-12 | 15% on profits a branch sends to its foreign head office (KVK art. 30(6)) |
| Simplified regime for small traders (basit usul), national | Income exempt from income tax under purchase, sales and rent caps (GVK art. 20/A, 46–48) |
| Young-entrepreneur exemption, nationalSource: cdn.gib.gov.tr · retrieved 2026-11-12 | TRY 400,000 of business income exempt a year for 3 years (GVK mükerrer art. 20) |
| Value added tax (katma değer vergisi), nationalSource: cdn.gib.gov.tr · retrieved 2026-11-13 | 20% general, 10% and 1% reduced, set by Presidential decision (KDV Law art. 28); see the VAT section |
| Special consumption tax (özel tüketim vergisi, ÖTV), nationalSource: mevzuat.gov.tr · retrieved 2026-11-12 | Amounts and rates in 4 lists: fuels, vehicles, alcohol and tobacco, other goods (Law 4760 art. 12) |
| Digital services tax (dijital hizmet vergisi), nationalSource: mevzuat.gov.tr · retrieved 2026-11-12 | 5% in 2026 (7.5% in the law; 2.5% from 2027) on revenue from digital services (Law 7194) |
| Banking and insurance transactions tax (BSMV), nationalSource: mevzuat.gov.tr · retrieved 2026-11-12 | Rate in the law 15%, with lower rates set by Presidential decision (Gider Vergileri Kanunu art. 33) |
| Special communication tax (özel iletişim vergisi), nationalSource: mevzuat.gov.tr · retrieved 2026-11-13 | 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) |
| Accommodation tax (konaklama vergisi), nationalSource: mevzuat.gov.tr · retrieved 2026-11-12 | 2% of the price of overnight stays and services sold with them, outside the VAT base (Gider Vergileri Kanunu art. 34) |
| Property tax (emlak vergisi), municipalSource: mevzuat.gov.tr · retrieved 2026-11-12 | Homes 0.1%, other buildings 0.2%, land 0.1%, plots 0.3% of tax value; doubled in metropolitan areas (EVK) |
| High-value residence tax (değerli konut vergisi), nationalSource: mevzuat.gov.tr · retrieved 2026-11-12 | 0.3% to 1% on homes valued above TRY 17,711,000 (EVK art. 42–44) |
| Title-deed fee on property sales (tapu harcı), nationalSource: mevzuat.gov.tr · retrieved 2026-11-12 | 2% from the seller and 2% from the buyer (Harçlar Kanunu table 4) |
| Inheritance and gift tax (veraset ve intikal vergisi), nationalSource: cdn.gib.gov.tr · retrieved 2026-11-12 | Inheritance 1% to 10%, gifts 10% to 30%, prizes 20% (Law 7338) |
| Motor vehicle tax (motorlu taşıtlar vergisi), nationalSource: cdn.gib.gov.tr · retrieved 2026-11-12 | Annual fixed amounts by vehicle type, engine size, age and value, raised 18.95% for 2026 (Law 197) |
| Communication tax (haberleşme vergisi), municipalSource: mevzuat.gov.tr · retrieved 2026-11-12 | 1% (Belediye Gelirleri Kanunu art. 32) |
| Electricity and gas consumption tax, municipalSource: mevzuat.gov.tr · retrieved 2026-11-12 | Electricity 1% (industrial uses) or 5%; gas 5% (art. 38) |
| Fire insurance tax (yangın sigortası vergisi), municipalSource: mevzuat.gov.tr · retrieved 2026-11-12 | 10% of fire insurance premiums (art. 43) |
| Environmental cleaning tax (çevre temizlik vergisi), municipalSource: mevzuat.gov.tr · retrieved 2026-11-12 | Homes: per cubic metre of water used; workplaces: fixed annual amounts by building group, 25% higher in metropolitan areas (art. 44) |
| Advertising tax and entertainment tax, municipalSource: mevzuat.gov.tr · retrieved 2026-11-12 | Fixed amounts and rates set in the law and by municipal councils (art. 12–22) |
| Business-opening permit fee (işyeri açma izni harcı), municipalSource: mevzuat.gov.tr · retrieved 2026-11-12 | One-off fee per square metre when a workplace opens, within the ranges in the law (Belediye Gelirleri Kanunu art. 81) |
| Brokerage fee (tellallık harcı), municipalSource: mevzuat.gov.tr · retrieved 2026-11-12 | 2% on sales through municipal brokers (art. 70) |
| Customs duties and import taxes, nationalSource: ticaret.gov.tr · retrieved 2026-11-12 | Duty by tariff line on the customs value; no low-value exemption; flat-rate taxes for some personal imports (see the customs section) |
| Departure fee (yurt dışına çıkış harcı), nationalSource: cdn.gib.gov.tr · retrieved 2026-11-13 | TRY 1,250 per departure for Turkish citizens, 2026; residents abroad and children under 7 are exempt (Law 5597) |
| TRT device levy (TRT bandrol ücreti), nationalSource: mevzuat.gov.tr · retrieved 2026-11-13 | 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) |
| Mobile phone registration fee, nationalSource: ticaret.gov.tr · retrieved 2026-11-12 | TRY 54,258 for a phone brought from abroad (Harçlar Kanunu table 8, VIII) |
Every tax and official charge found in official sources.
Source: 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 · retrieved 2026-11-12
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Official sources
- 193 sayılı Gelir Vergisi Kanunu (consolidated text) · retrieved 2026-11-12
- Ücret Geliri Elde Edenler İçin Vergi Rehberi (February 2026) · retrieved 2026-11-12
- 488 sayılı Damga Vergisi Kanunu (consolidated text) · retrieved 2026-11-12
- Menkul Sermaye İradı Elde Edenler İçin Vergi Rehberi (2026) · retrieved 2026-11-12
- Veraset ve İntikal Vergisi Broşürü (September 2026) · retrieved 2026-11-12
- G.V.K. Geçici 67'nci Madde Uygulaması ile İlgili Olarak Gerçek Kişilere Yönelik Vergi Rehberi (February 2026) · retrieved 2026-11-13
- İşveren Prim Oranları · retrieved 2026-11-12
- Prime Esas Kazanç Miktarları · retrieved 2026-11-12
- Güncel Sigorta Primi Teşvik, Destek ve İndirimleri · retrieved 2026-11-12
- Bağımsız Çalışanların Prim Tahakkuk ve Tahsilat İşlemleri · retrieved 2026-11-12
- 5510 sayılı Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu (consolidated text) · retrieved 2026-11-12
- Asgari Ücretin Net Hesabı ve İşverene Maliyeti (01.01.2026–31.12.2026) · retrieved 2026-11-12
- Sosyal Güvenlik Sözleşmeleri · retrieved 2026-11-13
- 4632 sayılı Bireysel Emeklilik Tasarruf ve Yatırım Sistemi Kanunu (consolidated text) · retrieved 2026-11-13
- Serbest Meslek Kazancı Elde Eden Mükellefler İçin Vergi Rehberi (February 2026) · retrieved 2026-11-12
- Genç Girişimcilere Vergi Teşviki (March 2026) · retrieved 2026-11-12
- Application requirements for Digital Nomad Identification Certificate · retrieved 2026-11-12
- 6458 sayılı Yabancılar ve Uluslararası Koruma Kanunu (consolidated text) · retrieved 2026-11-13
- Güncel KDV Oranları: Mal ve Hizmetlere Uygulanacak Katma Değer Vergisi Oranlarının Tespitine İlişkin Karar (consolidated) · retrieved 2026-11-13
- 3065 sayılı Katma Değer Vergisi Kanunu (consolidated text) · retrieved 2026-11-12
- Katma Değer Vergisi Genel Uygulama Tebliği (consolidated text, 2026) · retrieved 2026-11-12
- Posta ve Hızlı Kargo Muafiyeti (FAQ) · retrieved 2026-11-12
- Yolcu Muafiyetleri (FAQ) · retrieved 2026-11-12
- Gümrük Muhafaza: Sıkça Sorulan Sorular · retrieved 2026-11-12
- Cumhurbaşkanlığı Kararı/BKK (customs legislation, tariff schedule) · retrieved 2026-11-12
- 492 sayılı Harçlar Kanunu (consolidated text) · retrieved 2026-11-12
- 5520 sayılı Kurumlar Vergisi Kanunu (consolidated text) · retrieved 2026-11-12
- 1319 sayılı Emlak Vergisi Kanunu (consolidated text) · retrieved 2026-11-12
- Değerli Konut Vergisi Rehberi (February 2026) · retrieved 2026-11-12
- Motorlu Taşıtlar Vergisi ve Trafik Para Cezası Rehberi (2026) · retrieved 2026-11-12
- 7194 sayılı Kanun (dijital hizmet vergisi, consolidated text) · retrieved 2026-11-12
- 6802 sayılı Gider Vergileri Kanunu (consolidated text) · retrieved 2026-11-12
- 2464 sayılı Belediye Gelirleri Kanunu (consolidated text) · retrieved 2026-11-12
- 4760 sayılı Özel Tüketim Vergisi Kanunu (consolidated text) · retrieved 2026-11-12
- Yurt Dışına Çıkış Harcı (May 2026) · retrieved 2026-11-13
- 3093 sayılı Türkiye Radyo-Televizyon Kurumu Gelirleri Kanunu (consolidated text) · retrieved 2026-11-13
- 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 · retrieved 2026-11-12
How every figure is checked: methodology. All datasets: CalcBloc data.
Employee contributions: SGK and unemployment insurance
Basis: Gross pay between the monthly floor and ceiling
Short-term insurance is paid by the employer only. The auto-enrolment contribution goes to a private pension plan, not to SGK.
Source: SGK: İşveren Prim Oranları (13 January 2026); Law 5510 art. 81 (as amended by Law 7566); Law 4447 art. 49 · retrieved 2026-11-12