Turkish Labor Law
| 2026 PAYROLL PARAMETERS | ||
| Minimum Wage | 01.01.2026 – 30.06.2026 | 01.07.2026 – 31.12.2026 |
| Minimum Wage – Monthly Gross | 33.030 | 33.030 |
| Minimum Wage – Monthly Net | 28.075,5 | 28.075,5 |
| Minimum Wage – Daily Gross | 1.101,00 | 1.101,00 |
| Minimum Wage – Hourly Gross | 146,80 | 146,80 |
| Minimum Wage – Monthly Gross / Miners | 66.060,00 | 66.060,00 |
| Intern Fee /Workplace w/ 20+ Employees | 8.422,65 | 8.422,65 |
| Apprenticeship Fee | 16.515,00 | 16.515,00 |
| SSI Parameters | ||
| Minimum SSI Premium Base – Daily | 1.101,00 | 1.101,00 |
| Maximum SSI Premium Base – Daily | 9.909,00 | 9.909,00 |
| Minimum SSI Premium Base – Monthly | 33.030,00 | 33.030,00 |
| Maximum SSI Premium Base – Monthly | 297.270,00 | 297.270,00 |
| SSI Exemption on Child Support Allowance | 520,11 | 520,11 |
| SSI Exemption on Family Support Allowance | 2600,55 | 2600,55 |
| Meal Allowance (Cash) / SSI | 660,60 | 660,60 |
| Meal Allowance (Card) / SSI | 3303,00 | 3303,00 |
| SSI Exemption on Private Health Ins. & Pension | 7.801,65 | 7.801,65 |
| Income Tax Parameters | ||
| 1. Tax Bracket % 15 | 0 – 190.000 | 0 – 190.000 |
| 2. Tax Bracket % 20 | 190.000 – 400.000 | 190.000 – 400.000 |
| 3. Tax Bracket % 27 | 400.000 – 1.500.000 | 400.000 – 1.500.000 |
| 4. Tax Bracket % 35 | 1.500.000 – 5.300.000 | 1.500.000 – 5.300.000 |
| 5. Tax Bracket % 40 | 5.300.000 + | 5.300.000 + |
| Child Support (0-6 years old) Tax Exemption | 693,94 | 787,76 |
| Child Support (6+ years old) Tax Exemption | 346,97 | 393,88 |
| Family Support Tax Exemption (For Civil Servants) | 3.154,63 | 3.581,14 |
| Meal Allowance (Card) Tax Exemption | 300,00 | 300,00 |
| Transportation Allowance (Card) Tax Exemption | 158,00 | 158,00 |
| 1. Degree Disability Tax Benefit | 12.000 | 12.000 |
| 2. Degree Disability Tax Benefit | 7.000 | 7.000 |
| 3. Degree Disability Tax Benefit | 3.000 | 3.000 |
| Stamp Tax Parameters | ||
| Stamp Tax Rate | 0,759% | 0,759% |
| Meal Allowance Exemption (Cash) | 300,00 | 300,00 |
| Severance Payment Cap | 64.948,77 | 73.729,87 |
| Allowances | ||
| Nursing Allowance | 1.621 | 1.621 |
| Unemployment Allowance / Minimum – Daily Net | 437,06 | 437,06 |
| Unemployment Allowance / Minimum – Monthly Net | 13.111,72 | 13.111,72 |
| Unemployment Allowance / Maximum – Daily Net | 874,11 | 874,11 |
| Unemployment Allowance / Maximum – Monthly Net | 26.223,44 | 26.223,44 |
| Medical Leave Allow. Outpatient / Minimum – Daily | 734,00 | 734,00 |
| Medical Leave Allow. Outpatient / Maximum – Daily | 6.606,00 | 6.606,00 |
| Medical Leave Allow. Inpatient / Minimum – Daily | 550,50 | 550,50 |
| Medical Leave Allow. Inpatient / Maximum – Daily | 4.954,50 | 4.954,50 |
| Half-Time Employment Allowance (Daily/Net) | 1.092,64 | 1.092,64 |
Breaking News
- 2026 Transportation and Meal Allowance Income Tax Exemptions
- 2026 Tax Tariff
- 2026 Intern Wages
- 2026 Disability Tax Deduction Amounts
- 2025 Wage Tax Return
- 2026 Family and Child Allowance SSI Exemption Amounts
- The 2026 First Period Severance Pay Ceiling Has Been Announced
- 2026 First Period Family and Child Allowance Income Tax Exemption
- 2024 Tax Tariff
- 2024 First Term Family and Child Allowance Income Tax Exemption