Key Figures 2026

Last updated: 28 October 2026

Minimum Wage

Amounts valid from 1 January to 31 December 2026.

Item	Amount
Monthly gross minimum wage	33,030.00 TRY
Daily gross minimum wage	1,101.00 TRY
Employee SGK premium (14%)	4,624.20 TRY
Employee unemployment insurance premium (1%)	330.30 TRY
Monthly net minimum wage	28,075.50 TRY
Cost to employer – manufacturing (with 5-point premium reduction)	39,223.13 TRY
Cost to employer – other sectors (with 2-point premium reduction)	40,214.03 TRY
Cost to employer – without premium reduction	40,874.63 TRY

The part of income tax and stamp duty corresponding to the minimum wage is exempt, so these taxes are not deducted from the minimum wage.

Limit	Daily	Monthly
Premium base floor	1,101.00 TRY	33,030.00 TRY
Premium base ceiling	9,909.00 TRY	297,270.00 TRY

From 2026, the premium base ceiling is set at 9 times the floor.

Premium	Employee Share	Employer Share
SGK premium	14%	21.75%
Unemployment insurance premium	1%	2%

For eligible employers, a Treasury-supported reduction of 5 points in manufacturing and 2 points in other sectors is applied to the employer share.

Income Tax Brackets

The brackets set by General Communiqué on Income Tax Serial No. 332 apply to income for the 2026 calendar year. The third and fourth brackets differ for employment income. Each rate applies only to the part of income within that bracket; the amount in brackets is the total tax due on the income below it.

Employment Income

Income Bracket	Rate
Up to 190,000 TRY	15%
190,000 – 400,000 TRY (28,500 TRY on the first 190,000 TRY)	20%
400,000 – 1,500,000 TRY (70,500 TRY on the first 400,000 TRY)	27%
1,500,000 – 5,300,000 TRY (367,500 TRY on the first 1,500,000 TRY)	35%
Over 5,300,000 TRY (1,697,500 TRY on the first 5,300,000 TRY)	40%

Other Income

Income Bracket	Rate
Up to 190,000 TRY	15%
190,000 – 400,000 TRY (28,500 TRY on the first 190,000 TRY)	20%
400,000 – 1,000,000 TRY (70,500 TRY on the first 400,000 TRY)	27%
1,000,000 – 5,300,000 TRY (232,500 TRY on the first 1,000,000 TRY)	35%
Over 5,300,000 TRY (1,737,500 TRY on the first 5,300,000 TRY)	40%

Severance Pay Ceiling

Period	Ceiling per Year of Service
1 January – 30 June 2026	64,948.77 TRY
1 July – 31 December 2026	73,729.87 TRY

Ceiling amounts are gross. Only stamp duty is deducted from severance pay paid under the Labour Law; no income tax or SGK premium is charged.

Tax Procedure Law Thresholds and Amounts

Amounts applicable from 1 January 2026 under General Communiqué on Tax Procedure Law No. 588.

Subject	2026 Amount
Threshold for mandatory invoicing	12,000 TRY
Limit for expensing fixtures and small equipment directly	12,000 TRY
Doubtful receivables threshold	25,000 TRY
Switch to balance sheet basis – annual purchases	2,500,000 TRY
Switch to balance sheet basis – annual sales	3,500,000 TRY
Switch to balance sheet basis – annual gross business revenue	1,200,000 TRY
Switch to balance sheet basis – 5 times business revenue plus annual sales	2,500,000 TRY

These amounts are calculated using the revaluation rate of 25.49% set for 2025.

Exemptions on Wages and Rental Income

Exemption	2026 Amount
Meal allowance – income tax exemption (per working day)	300 TRY
Meal allowance – SGK premium exemption (per working day, from 17 April 2026)	300 TRY
Transport allowance – income tax exemption (per working day)	158 TRY
Residential rental income exemption (annual)	58,000 TRY

The SGK premium exemption for meal allowances was increased from 158 TRY to 300 TRY by Law No. 7577; 158 TRY applies to working days between 1 and 16 April 2026. The transport exemption applies only if payment is made through means such as public transport cards or tickets.

Stamp Duty and Late Payment Interest

Subject	2026 Rate / Amount
Wages, salaries and similar payments	7.59 per mille (0.759%)
Contracts, undertakings and assignments stating a specific amount	9.48 per mille (0.948%)
Maximum stamp duty per document	29,115,961.10 TRY
VAT and withholding tax returns (per return)	791 TRY
Annual income tax return	1,189.50 TRY
Corporate tax return	1,605.80 TRY
Late payment interest (from 13 November 2025, per month)	3.7%

The amounts on this page are based on regulations published by the Revenue Administration, the Ministry of Labour and Social Security and the Social Security Institution, and are provided for general information. As legislation may change during the year, please check the current amounts with the Revenue Administration, the Ministry of Labour and Social Security and SGK before taking action, or ask us.