Türkiye income tax rates
Personal income tax rate schedule for resident individuals under Article 103 of Gelir Vergisi Kanunu No. 193. The bracket thresholds are re-set every calendar year by a Gelir Vergisi Genel Tebliği, indexed to the annual yeniden değerleme oranı (revaluation rate). Türkiye runs TWO schedules that differ only in the third bracket ceiling: one for ücret (employment) income and one for all other income.
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Gelir Vergisi Genel Tebliği (Seri No: 332), Resmî Gazete 31 Aralık 2025, sayı 33124 (5. Mükerrer) — 2026 takvim yılı gelirlerine uygulanacak GVK Madde 103 tarifesi; reproduced as GİB 'Gelir Vergisi Tarifesi 2026' |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Brief CONFIRMED on rates (15/20/27/35/40) and on annual indexation; the 2026 thresholds were set by Tebliğ 332 using the 2025 yeniden değerleme oranı of 25.49%, effective 1 Jan 2026 (the first bracket rose from 158.000 to 190.000 TRY). CRITICAL: these are ANNUAL CUMULATIVE brackets, not monthly. Turkish payroll accumulates the year-to-date taxable wage base, so an employee crosses into the next marginal rate part-way through the year and take-home pay falls month by month — a monthly-band reading of this table is wrong. TWO SCHEDULES: the array served is the ÜCRET (employment income) schedule. For NON-employment income (ücret dışı gelirler: business, professional, rental, investment) the third bracket ends at 1.000.000 TRY instead of 1.500.000, i.e. 27% on 400.000–1.000.000 and 35% on 1.000.000–5.300.000; the first two brackets and the 40% top bracket at 5.300.000 TRY are identical. Cumulative tax at each threshold, verbatim from the tebliğ: 28.500 TRY at 190.000; 70.500 TRY at 400.000; for ücret, 367.500 TRY at 1.500.000 and 1.697.500 TRY at 5.300.000; for non-wage income, 232.500 TRY at 1.000.000 and 1.737.500 TRY at 5.300.000. NOT MODELLED in the bands: the asgari ücret istisnası — the portion of any wage equal to the minimum wage is exempt from income tax and stamp duty for every employee, not just minimum-wage earners, so effective tax on low wages is far below 15%; also the engellilik indirimi (disability allowance) and various exemptions (meal, transport) re-set annually by the same tebliğ. Full text of the tebliğ: https://www.resmigazete.gov.tr/eskiler/2025/12/20251231M5-30.pdf. Next update expected effective 1 Jan 2027, published in the Resmî Gazete in the last days of December 2026.
Earlier values
| From | Value | Source |
|---|---|---|
| 2025-01-01 | structured | GİB 'Gelir Vergisi Tarifesi 2025' — GVK Madde 103 tarifesi a |
Get it programmatically
curl https://asiaref.dev/v1/tr/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/tr/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/tr/income-taxOther Türkiye series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate