Turkey tax calculator 2026: income tax by bracket
Enter an annual taxable income and choose wages or other income to see the income tax under the 2026 tariff, the average rate, the top rate reached and the tax in each bracket. Free, no sign-up required.
How is income tax calculated in Turkey?
Turkey taxes an individual's annual taxable income in five brackets, at 15%, 20%, 27%, 35% and 40%, and each rate applies only to the part of the income inside its bracket. The tariff is in Article 103 of Income Tax Law No. 193, and its limits rise each year by the revaluation rate.
Income tax = the sum, over the brackets, of the income inside the bracket × the bracket's rate
Average rate = income tax ÷ taxable income
Taxable income is what is left after the exemptions and deductions that apply, such as the employee's social security contributions on wages or the expenses deducted from rent and business income. Wages have their own limits from the third bracket up, so the same income can carry less tax as wages than as rent or business profit.
Turkey income tax brackets 2026
The 2026 tariff applies to income earned in 2026, which is declared in March 2027 if a return is due. General Communiqué on Income Tax No. 332 set it in the Resmî Gazete of 31 December 2025, raising the 2025 limits by the revaluation rate of 25.49%.
| Rate | Other income (TRY) | Wages (TRY) |
|---|---|---|
| 15% | Up to 190,000 | Up to 190,000 |
| 20% | 190,000 to 400,000 | 190,000 to 400,000 |
| 27% | 400,000 to 1,000,000 | 400,000 to 1,500,000 |
| 35% | 1,000,000 to 5,300,000 | 1,500,000 to 5,300,000 |
| 40% | Over 5,300,000 | Over 5,300,000 |
The tax on the first TRY 1,000,000 of other income is TRY 232,500, and on the first TRY 1,500,000 of wages TRY 367,500. Above TRY 5,300,000 the tax is TRY 1,737,500 plus 40% of the excess for other income, and TRY 1,697,500 plus 40% for wages. The year field also holds the 2025 tariff, for the return filed in March 2026: limits of TRY 158,000, 330,000, 800,000 (1,200,000 for wages) and 4,300,000.
The 2027 tariff had not been published as of 6 November 2026. Under repeated Article 123 of the law, the limits rise each year by the revaluation rate for the year before, fractions of up to 5% of each result are dropped, and the President may raise or lower the result by up to 50%. The 2026 tariff appeared on 31 December 2025.
Worked example
Hypothetical example: a freelance consultant has a taxable profit of TRY 1,200,000 for 2026 after expenses. Self-employment profit is other income. These are the calculator's default values.
15% of the first 190,000 is TRY 28,500. 20% of the next 210,000 is TRY 42,000. 27% of the next 600,000 is TRY 162,000. 35% of the last 200,000 is TRY 70,000. Income tax: TRY 302,500.00, an average rate of 25.21%. The top rate reached is 35%, and another TRY 4,100,000 of income would be taxed at 35% before 40% applies.
The same TRY 1,200,000 as wages stays in the 27% bracket, which runs to TRY 1,500,000 for wages: TRY 286,500.00, an average rate of 23.88%.
A second hypothetical: a landlord's taxable rental income of TRY 300,000 for 2026, after the expenses and any exemption that apply, gives 28,500 + 20% × 110,000 = TRY 50,500, an average rate of 16.83%.
What the calculator leaves out
The result is the tax on the figure you enter, before anything that reduces or prepays it.
- Wages on a payslip: employers withhold tax month by month on the cumulative base and take off the income tax on the minimum wage, so the tax withheld is lower than this annual figure. The Turkey salary calculator works it out month by month.
- Wages and other income on one return: the Revenue Administration (GİB) applies the tariff for other income to the total, then takes off the difference the wage limits make, under Income Tax Circular No. 75. The calculator handles one income type at a time.
- Exemptions and deductions: for example the TRY 58,000 exemption for residential rent in 2026, disability deductions and deductible expenses must already be out of the figure you enter.
- Tax already paid: tax withheld during the year is credited against the annual tax on the return and is not shown here.
Residents are taxed on their worldwide income and non-residents only on income earned in Turkey (Law No. 193, Articles 3 and 6); the rates are the same for both. Who is resident and which income must be declared are covered in Turkey income tax brackets.
Which values to enter
- Annual taxable income: the year's income after exemptions and deductions, in Turkish lira. For wages, the gross pay less the employee's 14% social security and 1% unemployment insurance shares.
- Income type: wages, or other income such as rent, self-employment, business profit or declared investment income.
- Tax year: 2026 for income earned in 2026, or 2025 for income earned in 2025.
The part of every wage equal to the gross minimum wage is exempt from income tax; the 2026 figures are in Turkey minimum wage.
Frequently asked questions
What are the income tax rates in Turkey in 2026?
15%, 20%, 27%, 35% and 40%. For 2026 income, 15% applies up to TRY 190,000, 20% up to 400,000, 27% up to 1,000,000 (1,500,000 for wages), 35% up to 5,300,000 and 40% above that.
How much income tax is due on TRY 1,000,000 in Turkey?
TRY 232,500 under the 2026 tariff, an average rate of 23.25%. Wages give the same figure at this level, because the wage limits only differ above TRY 1,000,000.
Do foreigners pay the same income tax rates in Turkey?
Yes. The rates do not depend on nationality. What differs is residence: residents are taxed on their worldwide income, non-residents only on income earned in Turkey.
When will the 2027 income tax brackets be published?
They had not been published as of 6 November 2026. The 2026 tariff appeared in the Resmî Gazete on 31 December 2025; until a 2027 tariff is out, the calculator offers the 2026 and 2025 tariffs.
Is this the tax withheld from my salary?
Not exactly. Payroll tax is withheld month by month on the cumulative base, and the tax on the minimum wage is exempt, so it is lower than the tariff on the annual base. The salary calculator works out a payslip.
Sources
- Resmî Gazete: General Communiqué on Income Tax No. 332, 31 December 2025, No. 33124 (5th repeat), Article 3 (Turkish) (opens in a new tab)
- Mevzuat: Income Tax Law No. 193, Articles 3, 6, 92, 103 and repeated Article 123, consolidated text (Turkish) (opens in a new tab)
- GİB: 2026 guide to wage income, sections 4.7 and 4.8, with the 2025 and 2026 tariffs (Turkish) (opens in a new tab)
This calculator is general information, not tax, legal or investment advice. Results depend on the values you enter; rates, ceilings and amounts in Turkey change often, so check the date of each figure and the official source, and ask a licensed adviser about your own situation. Sources, checks and corrections: see the editorial policy.
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