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 +

 

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