Turkish Labor Law
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The income tax tariff to be applied in wage calculations for 2026 has been announced as follows:
| Income Bracket | Tax Rate % |
| Up to 190,000 TRY | 15% |
| For 400,000 TRY, 28,500 TRY on the first 190,000 TRY, remainder | 20% |
| For 1,500,000 TRY, 70,500 TRY on the first 400,000 TRY, remainder | 27% |
| For 5,300,000 TRY, 367,500 TRY on the first 1,500,000 TRY, remainder | 35% |
| For amounts exceeding 5,300,000 TRY, 1,697,500 TRY on the first 5,300,000 TRY, remainder | 40% |
The new income tax tariff can also be summarized in a different format as follows:
| Rate | Tax Base |
| 1st Tax Bracket % 15 | 0 – 190.000 |
| 2nd Tax Bracket % 20 | 190.000 – 400.000 |
| 3rd Tax Bracket % 27 | 400.000 – 1.500.000 |
| 4th Tax Bracket % 35 | 1.500.000 – 5.300.000 |
| 5th Tax Bracket % 40 | 5.300.000 + |
