# Turkey income tax brackets 2026 and the 2027 update

URL: https://fincodelabs.com/en/blog/turkey-income-tax-brackets · Publisher: Fincode (Fincode Yazılım ve Teknoloji A.Ş.), Istanbul, Turkey · Category: Money in Turkey · Published: 2026-10-25 · Updated: 2026-11-05

Turkey income tax brackets for 2026: rates from 15% to 40%, wage thresholds, who is taxed, a gross-to-net salary example and how the 2027 brackets are set.

**Short answer:** **Turkey income tax** (*gelir vergisi*) is progressive. For income earned in 2026, General Communiqué No. 332 sets 15% up to TRY 190,000, 20% up to TRY 400,000, 27% up to TRY 1,500,000 for wages (TRY 1,000,000 for other income), 35% up to TRY 5,300,000 and 40% above that. Each rate applies only to the part of income inside its band. Residents are taxed on worldwide income and non-residents only on Turkish-source income, and the 2027 brackets had not been announced as of 5 November 2026.

Yes, there is income tax in Turkey, and foreigners pay it on the same scale as citizens. The five rates, from 15% to 40%, are fixed in Article 103 of Income Tax Law No. 193 (*Gelir Vergisi Kanunu*, GVK), while the thresholds between them are raised every year. For salaries, the employer withholds the tax each month together with social security contributions and stamp tax, so most employees never file a return.

Figures are as of 5 November 2026, from the Resmî Gazete, the Revenue Administration (GİB) and the Social Security Institution (SGK). Related guides are collected under [money in Turkey](https://fincodelabs.com/en/blog/money-in-turkey).

## Is there income tax in Turkey for foreigners?

Foreigners pay Turkish income tax at the same rates as citizens; what changes is how much of their income is taxable, and that depends on tax residence rather than nationality.

- **Full liability (residents).** Under GVK Articles 3 and 4, a person whose domicile is in Turkey, or who stays in Turkey continuously for more than six months in a calendar year, is taxed on worldwide income. Temporary trips abroad do not interrupt the six-month period.
- **Exceptions.** Article 5 provides that foreigners who come for a specific, temporary assignment (business people, scientists, experts, officials, press correspondents) or for study, medical treatment, rest or travel do not become resident even if they stay longer than six months.
- **Limited liability (non-residents).** Article 6 taxes non-residents only on income earned in Turkey. Under Article 7, a salary is Turkish-source when the work is performed in Turkey, or when it is paid in Turkey or charged to a Turkish payer's accounts.

A remote worker who lives in Turkey for most of the year is therefore usually a full taxpayer even if the employer is abroad. GİB's February 2026 guide for wage earners states that wages not taxed through withholding, such as pay from a foreign employer, must be declared on an annual return once their tax base exceeds the minimum wage's annual tax base, with the tax on that minimum-wage amount deducted. GVK Article 23/14 exempts wages that an employer with no legal or business center in Turkey pays in foreign currency out of its earnings abroad, but only if all of GİB's conditions are met, including that the employer has no income-earning activity in Turkey and does not book the wage to Turkish accounts. Tax treaties and your home country's rules can change the outcome, so check both. Residence permits are a separate matter; getting a tax number is covered in [Turkish tax number for foreigners](https://fincodelabs.com/en/blog/turkish-tax-number-for-foreigners). VAT is a separate tax: see [VAT rates and tourist refunds](https://fincodelabs.com/en/blog/turkey-vat-rate-and-refund).

## Turkey tax brackets 2026

The 2026 brackets are those in General Communiqué on Income Tax No. 332, published in the Resmî Gazete on 31 December 2025 (issue 33124, fifth repeat), and repeated in GİB's February 2026 guide for wage earners.

**Turkey income tax brackets for income earned in 2026 (GVK Art. 103, Communiqué No. 332)**

| Rate | Wages: taxable income | Other income: taxable income |
| ---: | --- | --- |
| 15% | Up to TRY 190,000 | Up to TRY 190,000 |
| 20% | TRY 190,000 to 400,000 | TRY 190,000 to 400,000 |
| 27% | TRY 400,000 to 1,500,000 | TRY 400,000 to 1,000,000 |
| 35% | TRY 1,500,000 to 5,300,000 | TRY 1,000,000 to 5,300,000 |
| 40% | Above TRY 5,300,000 | Above TRY 5,300,000 |

The communiqué also gives the tax due at the top of each band: TRY 28,500 at 190,000 and TRY 70,500 at 400,000 for both tables; for wages TRY 367,500 at 1,500,000 and TRY 1,697,500 at 5,300,000; for other income TRY 232,500 at 1,000,000 and TRY 1,737,500 at 5,300,000. The wage table's longer 27% band means salaried people reach 35% later than landlords or freelancers.

Not every kind of income uses this tariff. Most investment income is taxed by flat withholding at source instead; see [Turkish lira deposit interest withholding](https://fincodelabs.com/en/blog/turkish-lira-deposit-rates-tax) and [Turkey dividend withholding tax](https://fincodelabs.com/en/blog/turkey-dividend-withholding-tax).

## Turkish income tax rate: marginal and average

Turkey's tariff is progressive, so each rate applies only to the slice of income inside its band, and the average rate is always below the top rate reached.

Crossing a threshold never makes the whole income taxable at the higher rate. At a 2026 taxable income of TRY 191,000, only the TRY 1,000 above 190,000 is taxed at 20%, so the tax rises by TRY 200, from TRY 28,500 to TRY 28,700. The table applies the 2026 brackets to hypothetical annual taxable incomes, calculated with Python.

**Tax on hypothetical annual taxable income under the 2026 tariff**

| Taxable income | Other income: tax (average rate) | Wages: tax (average rate) |
| --- | --- | --- |
| TRY 300,000 | TRY 50,500.00 (16.83%) | TRY 50,500.00 (16.83%) |
| TRY 800,000 | TRY 178,500.00 (22.31%) | TRY 178,500.00 (22.31%) |
| TRY 1,200,000 | TRY 302,500.00 (25.21%) | TRY 286,500.00 (23.88%) |
| TRY 2,000,000 | TRY 582,500.00 (29.13%) | TRY 542,500.00 (27.13%) |
| TRY 6,000,000 | TRY 2,017,500.00 (33.63%) | TRY 1,977,500.00 (32.96%) |

The gap between the two tables stays at TRY 40,000 above TRY 1,500,000. When wages and other income are declared on one return, GİB's guide applies the other-income table to the whole base and then deducts the wage table's advantage.

## Turkey tax rate on salary: from gross to net

A Turkish salary is reduced by four items: 14% SGK employee contribution, 1% unemployment insurance, income tax on a cumulative base and 0.759% stamp tax, with the minimum-wage portion exempt from both taxes.

**Deductions from an employee's gross pay in 2026**

| Item | Rate | Base |
| --- | --- | --- |
| SGK employee share | 14% (9% pension, 5% health) | Gross pay between TRY 33,030 and 297,270 a month (SGK, 2026) |
| Unemployment insurance | 1% | Same base |
| Income tax | 15% to 40% | Gross minus the two contributions, added up from January |
| Stamp tax | 0.759% | Gross pay above the gross minimum wage |

Two rules explain most payslips. First, the brackets apply to the cumulative tax base since 1 January, so the same gross salary yields a lower net later in the year. Second, under GVK Article 23/18 the part of every wage equal to the minimum wage is exempt from income tax, and under the Stamp Duty Law it is exempt from stamp tax as well; the 2026 minimum wage is explained in [Turkey minimum wage](https://fincodelabs.com/en/blog/turkey-minimum-wage). The exemption is worth TRY 4,211.33 of income tax a month from January to June 2026, TRY 4,537.75 in July and TRY 5,615.10 from August, because the minimum wage's own base also crosses the first bracket in July (calculated with Python).

> **Hypothetical example:** an employee earns a gross TRY 120,000 every month in 2026, with no other income or allowances.
>
> - SGK TRY 16,800.00 and unemployment insurance TRY 1,200.00 leave a monthly tax base of TRY 102,000.
> - January: tax 102,000 × 15% = TRY 15,300.00, minus the TRY 4,211.33 exemption, leaves TRY 11,088.67. Stamp tax is (120,000 − 33,030) × 0.759% = TRY 660.10. Net pay: **TRY 90,251.23**.
> - May: the cumulative base passes TRY 400,000 in April, so all of May's base is taxed at 27% and net pay falls to TRY 78,011.23.
> - August to December: net pay is TRY 79,415.00, slightly higher than in May because the exemption rises.
> - Year total: net TRY 980,980.03, income tax TRY 235,098.77 and stamp tax TRY 7,921.20 on gross pay of TRY 1,440,000.

Social security contributions and the employer's cost are covered in [Turkey social security (SGK)](https://fincodelabs.com/en/blog/turkey-social-security-sgk).

## Do you need to file an income tax return in Turkey?

Most employees do not file a return, because withholding by the employer is final unless the limits in GVK Article 86 are exceeded.

**Main return thresholds for 2026 income (GVK Art. 86, GİB February 2026 guide)**

| Situation | Return required when |
| --- | --- |
| Withheld wages from a single employer | Total exceeds TRY 5,300,000 |
| Withheld wages from more than one employer | Wages from the second and later employers exceed TRY 400,000, or all wages exceed TRY 5,300,000 |
| Wages not withheld (for example from a foreign employer), unless exempt under GVK Art. 23/14 | Annual tax base exceeds the minimum wage's annual tax base |
| Non-resident with Turkish income fully withheld | No return (GVK Art. 86/2) |

Returns are filed in March of the following year; GİB set 1 to 31 March 2026 for 2025 income. Under GVK Article 117, the tax is paid in two equal installments in March and July. Rental income from property in Turkey has its own exemption and rules, covered in [Turkey property tax and sale tax](https://fincodelabs.com/en/blog/turkey-property-tax).

## Turkey income tax brackets 2027: how and when they are set

The 2027 brackets have not been announced as of 5 November 2026; they will be the 2026 thresholds raised by the revaluation rate (*yeniden değerleme oranı*) and published in a new GİB general communiqué.

GVK repeated Article 123 links the brackets to the revaluation rate defined in the Tax Procedure Law, which is the 12-month average change in the domestic producer price index of the Turkish Statistical Institute (TÜİK, also TurkStat) to October. Fractions of up to 5% of a calculated amount are disregarded, and the President may raise or lower the amounts by up to 50%. The rates themselves (15% to 40%) can only be changed by law.

- **Latest official values:** the revaluation rate for 2025 was 25.49%, announced in Tax Procedure Law General Communiqué No. 585 (Resmî Gazete, 27 November 2025), and it produced the 2026 tariff published on 31 December 2025.
- **Calendar:** TÜİK published October 2026 domestic producer prices on 3 November 2026, with a 12-month average change of 27.83%, the measure the Tax Procedure Law uses; the official rate is still awaited, and in recent years it has followed in late November and the new tariff in a communiqué at the end of December.
- **Effect:** the new brackets apply to income earned from 1 January 2027.

> **Hypothetical example, not a forecast:** with a revaluation rate of 20%, the first threshold would be 190,000 × 1.20 = TRY 228,000 before rounding. The published figure can be lower: in 2026, 158,000 × 1.2549 gave about TRY 198,274, and the communiqué set TRY 190,000.

Media figures published before the communiqué are estimates.

## Frequently asked questions

### Is there income tax in Turkey?

Yes. Individuals pay progressive income tax at 15% to 40%; for 2026 the 15% band ends at TRY 190,000 and the 40% band starts above TRY 5,300,000. Employers withhold it from salaries each month.

### Do foreigners pay income tax in Turkey?

Yes, on the same tariff as citizens. A foreigner who lives in Turkey for more than six months in a calendar year is generally taxed on worldwide income, while a non-resident is taxed only on income earned in Turkey.

### What is the top income tax rate in Turkey?

The top rate is 40%, applied to taxable income above TRY 5,300,000 in 2026. Only the part above that threshold is taxed at 40%.

### Is the minimum wage taxed in Turkey?

No. Under GVK Article 23/18, the part of any wage equal to the minimum wage is exempt from income tax, and it is also exempt from stamp tax. Social security contributions are still deducted.

### Have the 2027 income tax brackets been announced?

Not as of 5 November 2026. They will be the 2026 thresholds raised by the revaluation rate based on October 2026 producer prices, published in a GİB communiqué; in recent years that communiqué has appeared at the end of December.

## Sources

- [Resmî Gazete: General Communiqué on Income Tax No. 332, 2026 tariff, 31 December 2025 (Turkish)](https://www.resmigazete.gov.tr/eskiler/2025/12/20251231M5-30.pdf)
- [GİB: Tax guide for wage earners, February 2026, 2026 tariff and return thresholds (Turkish)](https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv%2Ffileadmin%2Fbeyannamerehberi%2F2026%2F2026_Ucret_Geliri.pdf)
- [Mevzuat: Income Tax Law No. 193, Articles 3 to 7, 23/18, 86, 103, 117 and repeated 123 (Turkish)](https://www.mevzuat.gov.tr/MevzuatMetin/1.4.193.pdf)
- [Resmî Gazete: Tax Procedure Law General Communiqué No. 585, revaluation rate for 2025, 27 November 2025 (Turkish)](https://www.resmigazete.gov.tr/eskiler/2025/11/20251127-4.htm)
- [Resmî Gazete: Minimum Wage Determination Commission decision 2025/1, 26 December 2025 (Turkish)](https://www.resmigazete.gov.tr/eskiler/2025/12/20251226-6.pdf)
- [SGK: Premium-base earnings limits for 2026 (Turkish)](https://www.sgk.gov.tr/Content/Post/2e0c9e1a-2cfe-4456-af10-49d3de0c58ba/Prime-Esas-Kazanc-Miktarlari-2026-01-14-10-35-39)
- [Mevzuat: Stamp Duty Law No. 488, wage receipts and minimum-wage exemption (Turkish)](https://www.mevzuat.gov.tr/MevzuatMetin/1.5.488.pdf)
- [Mevzuat: Social Insurance and General Health Insurance Law No. 5510, Article 81 (Turkish)](https://www.mevzuat.gov.tr/MevzuatMetin/1.5.5510.pdf)
- [TÜİK: National data release calendar (Turkish)](https://www.tuik.gov.tr/Kurumsal/Veri_Takvimi)
- [TÜİK: Domestic Producer Price Index, October 2026, press release of 3 November 2026 (Turkish)](https://veriportali.tuik.gov.tr/tr/press/58035)

> This guide is general information, not investment, legal or tax advice. Amounts, rates and rules in Turkey change often: check the date given for each figure and the official source before you rely on it, and ask a licensed adviser about your own situation. Sources, checks and corrections: see the [editorial policy](https://fincodelabs.com/en/editorial-policy).

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Published by Fincode (Fincode Yazılım ve Teknoloji A.Ş.), a software company in Istanbul, Turkey: https://fincodelabs.com/en/blog/turkey-income-tax-brackets

Cite as: Fincode, "Turkey income tax brackets 2026 and the 2027 update", updated November 5, 2026, https://fincodelabs.com/en/blog/turkey-income-tax-brackets