Minimum Wage 2018 has been announced as Gross 2.029,50 TRY, Net 1.603,12 TRY to be implemented al through the year. So the minimum living allowance is changed like other payroll parameters which are strictly connected with minimum wage.
Part of the wage that constitutes the amount of minimum subsistence level is not subject to income tax for real persons in Turkey legislation.
Minimum Living Allowance (AGİ) is calculated on the basis of gross minimum wage regardless of the total earning, and in accordance with the marital status and the number of the children of the employee.
The following rates of gross minimum salary are not subject to income tax;
50% for the employee
10% for the non-employed spouse
7,5% for each of the first two dependent children and 10% for third dependent child and 5% for the following dependent children.
Minimum living allowance amounts that will be applied in 2018 are shown in the table below.
|Marital Status||Monthly MLA Amount 2018|
|Married/Spouse working + 0 kid||152,21|
|Married /Spouse working+ 1 kids||175,05|
|Married /Spouse working+ 2 kids||197,88|
|Married Spouse working + 3 kids||228,32|
|Married /Spouse working + 4 kids||243,54|
|Married /Spouse working + 5 kids||258,76|
|Married + Non working Spouse +0 kid||182,66|
|Married + Non working Spouse +1 kid||205,49|
|Married + Non working Spouse +2 kids||228,32|
|Married + Non working Spouse +3 kids||258,76|
HOW TO CALCULATE THE MLA (AGİ)
Annual gross minimum wage will be multiplied with the total percentage (corresponding to employee) to find the amount not subject to income tax; and the found amount will be multiplied by the first tax bracket percentage (15% for 2018) to find the annual deductible tax. And monthly amount of MLA can be found by dividing 12.