2018 Minimum Living Allowance

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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
Single 152,21
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


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.

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