DoubleTaxationImpuestos sobre el sueldo: Turquía
Cuántos impuestos y aportes se pagan por un sueldo (Turquía), cuánto queda neto y qué regímenes impositivos especiales existen.
Cálculo para un sueldo bruto de EUR 60.000 por año
| Sueldo bruto | TRY 3.025.992 ≈ EUR 60.000 |
|---|---|
| Impuesto a la renta | |
| Gelir vergisi | TRY 684.851 ≈ EUR 13.579 |
| Damga vergisi | TRY 19.959 ≈ EUR 396 |
| Aportes del trabajador | |
| SGK primi (sigortalı hissesi) | TRY 423.639 ≈ EUR 8.400 |
| İşsizlik sigortası primi (sigortalı hissesi) | TRY 30.260 ≈ EUR 600 |
| Sueldo neto | TRY 1.867.283 ≈ EUR 37.025 |
| Contribuciones e impuestos del empleador | |
| SGK primi (işveren hissesi) | TRY 597.633 ≈ EUR 11.850 |
| İşsizlik sigortası primi (işveren hissesi) | TRY 60.520 ≈ EUR 1.200 |
| Costo laboral del empleador | TRY 3.684.145 ≈ EUR 73.050 |
Solo se incluye una parte de los impuestos y cargas directos del país: el impuesto a la renta del trabajo y los aportes obligatorios. No se incluyen: impuestos sobre el patrimonio y los inmuebles; impuestos sobre dividendos, intereses y otras rentas del capital; impuestos sobre herencias y donaciones; impuestos indirectos como el IVA, los impuestos internos y los derechos de importación.
Cifras oficiales de la OCDE para el salario promedio (Taxing Wages 2026, datos de 2025): carga impositiva del trabajador 29,3 %, con contribuciones del empleador 40,3 %. OECD
Regímenes impositivos especiales
Estos regímenes no se incluyen en el cálculo anterior: cada uno tiene sus propios requisitos.
Yurt dışından elde edilen kazanç ve iratlar için vergi istisnası
Para quién: Individuals who became Turkish residents from 1 Jan 2026 and had no residence or tax liability in Türkiye in the three preceding calendar years.
Foreign-source income is exempt from income tax for 20 years and is not declared; foreign tax is not credited. Turkish-source income (including wages) is taxed under the general rules.
Nitelikli hizmet merkezlerinde çalışan personelin ücret istisnası
Para quién: Qualified service personnel of qualified service centres under additional Art. 1 of Foreign Direct Investment Law 4875.
Wages up to 3 gross minimum wages are exempt from income tax; up to 5 in the Istanbul Financial Centre and designated industrial zones (from 4 June 2026). The President may change the multiples.
Base legal: 193 sayılı Gelir Vergisi Kanunu, madde 23/20 (7582 sayılı Kanun)
Teknoloji geliştirme bölgelerinde personel ücretlerine ilişkin gelir vergisi ve damga vergisi istisnası
Para quién: R&D, design and (capped at 10–20% of headcount) support staff of companies in technology development zones.
Until 31 Dec 2028 income tax on wages up to 40 gross minimum wages (after the minimum-wage exemption) is waived; the same portion is exempt from stamp duty.
Base legal: 4691 sayılı Teknoloji Geliştirme Bölgeleri Kanunu, geçici madde 2
Ar-Ge ve tasarım personeli için gelir vergisi stopajı teşviki
Para quién: R&D and design staff and support staff of R&D and design centres, technology centres, TÜBİTAK-backed and other projects under Law 5746 (civil servants excluded).
Of the income tax on wages up to 40 gross minimum wages (after the minimum-wage exemption), 95% is waived for PhD holders (and master's in priority fields), 90% for master's (and bachelor's in priority fields), 80% for others.
Base legal: 5746 sayılı Araştırma, Geliştirme ve Tasarım Faaliyetlerinin Desteklenmesi Hakkında Kanun, madde 3 (2)
Sporcu ücretlerinde gelir vergisi tevkifatı
Para quién: Athletes (wages and equivalent payments, transfer fees).
Until 31 Dec 2028 tax is withheld at 20% (top league), 10% (lower leagues), 5% (other leagues, non-league sports, national team) and is final up to the 4th tariff threshold; above it the income is declared with credit for tax withheld.
Base legal: 193 sayılı Gelir Vergisi Kanunu, geçici madde 72
Genç girişimcilerde kazanç istisnası
Para quién: Full taxpayers registered for the first time for commercial, agricultural or professional income before turning 29, provided the business is not taken over from relatives and not joined as a partner.
For three tax years from the start of activity, profit is exempt up to the second tariff bracket amount (TRY 400,000 in 2026); a return must still be filed; withholding taxes are not covered.
Base legal: 193 sayılı Gelir Vergisi Kanunu, mükerrer madde 20
Basit usulde tespit olunan kazançlarda gelir vergisi istisnası
Para quién: Small traders and craftsmen working personally who meet the premises rent and turnover limits (GVK Arts. 47–48) and are not under the general system.
Profit determined under the simple method is fully exempt from income tax.
Base legal: 193 sayılı Gelir Vergisi Kanunu, madde 46–48, mükerrer madde 20/A
Sosyal içerik üreticiliği ve mobil uygulama geliştiriciliğinde kazanç istisnası
Para quién: Online content creators, providers of online courses, data processing and product promotion, and mobile app developers who receive all revenue through a dedicated account at a Turkish bank.
Profit is exempt from income tax; the bank withholds a final 15% on receipts. Not available where such income exceeds the 4th tariff threshold.
Base legal: 193 sayılı Gelir Vergisi Kanunu, mükerrer madde 20/B
Serbest meslek kazançlarında telif istisnası
Para quién: Authors, translators, sculptors, painters, composers, software programmers, inventors and their heirs.
Income from selling, assigning or licensing rights to works, software and patents is exempt from income tax (withholding still applies); not available where such income exceeds the 4th tariff threshold.
Base legal: 193 sayılı Gelir Vergisi Kanunu, madde 18
Yurt dışına verilen hizmetlerde kazanç indirimi
Para quién: Income taxpayers providing from Türkiye to non-residents services used exclusively abroad: architecture, engineering, design, software, medical reporting, bookkeeping, call centres, testing, certification, data storage and analysis, etc.
80% of the profit from such services is deductible, provided all of it is transferred to Türkiye by the return deadline and invoices are issued to the foreign client.
Base legal: 193 sayılı Gelir Vergisi Kanunu, madde 89/13
Esnaf muaflığı: evde üretilen ürünlerin internet üzerinden satışı
Para quién: Persons who make at home, without hired workers or motive power, textiles, handicrafts, souvenirs and home-made foods and sell them without opening business premises.
Exempt from income tax (exempt artisan status) where annual online sales do not exceed the annual gross minimum wage.
Base legal: 193 sayılı Gelir Vergisi Kanunu, madde 9/6
Residencia fiscal
Criterios de residencia fiscal: Turquía
- Como ciudadano turco, está en el extranjero al servicio y por los asuntos de un organismo público turco o de una empresa con sede en Turquía: según el art. 3.2 GVK está plenamente sujeto en Turquía. Las rentas sujetas al impuesto sobre la renta o a un impuesto similar en el país donde se encuentra no vuelven a tributar en Turquía.
- Su domicilio (el lugar donde vive con la intención de permanecer de forma duradera) está en Turquía: según el art. 4.1 GVK está establecido en Turquía y plenamente sujeto por su renta mundial.
- Ha permanecido en Turquía de forma continuada más de seis meses en este año calendario: según el art. 4.2 GVK está establecido en Turquía y plenamente sujeto por su renta mundial.
Supuestos
- Cálculo según la metodología de la OCDE (Taxing Wages): impuesto a la renta, incluidos los impuestos locales, y aportes del trabajador; persona soltera sin hijos, período fiscal 2026, tipo de cambio del BCE del 2 de enero de 2026.
- Income tax uses the 2026 wage tariff on gross minus 15% employee contributions, less the minimum-wage exemption, i.e. the tax attributable to the minimum wage net of contributions (TRY 57,881.20 a year in 2026). Stamp duty of 0.759% applies to gross above the minimum wage. Both are counted as income taxes, as in the OECD model.
- Employee contributions: SGK 14% + unemployment insurance 1%. Employer: SGK 21.75% (pension share 12% from 2026) + unemployment 2%, less the 2-point reduction under Art. 81(ı) of Law 5510 for a compliant non-manufacturing employer (5 points in manufacturing until 31 Dec 2026). The OECD applies a weighted reduction; the minimum-wage support (TRY 1,270 a month) is ignored.
- Contribution ceiling: 9 times the monthly minimum wage (TRY 297,270). Equal monthly salary without bonuses; no local income tax.
- Impuestos locales: localidad: Ankara (no local income tax)
- Período fiscal: 2026-01-01 – 2026-12-31
- Tipo de cambio: 1 EUR = 50.4332 TRY (ECB euro foreign exchange reference rate, 02/01/2026)
Fuentes
- 193 sayılı Gelir Vergisi Kanunu, madde 23/18 (asgari ücret istisnası), 63, 103 (mevzuat.gov.tr, güncel metin)
- 332 Seri No.lu Gelir Vergisi Genel Tebliği (RG 31.12.2025, sayı 33124, 5. mükerrer), md. 3/3 — 2026 tarifesi: 190.000 / 400.000 / 1.000.000 (ücretlerde 1.500.000) / 5.300.000 TL; %15–40 (GİB mevzuat sayfası, Tebliğ PDF eki)
- 7566 sayılı Kanun, md. 23–24, 27, 38 (RG 19.12.2025, sayı 33112): işveren MYÖ %12, indirim 4 → 2 puan, tavan 2026’dan itibaren 7,5 → 9 asgari ücret
- Asgari Ücret Tespit Komisyonu Kararı 2025/1 (RG 26.12.2025, sayı 33119): 2026’da günlük 1 101 TRY (aylık 33 030 TRY)
- 5510 sayılı Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu, md. 81, 82, geçici md. 108
- SGK, İşveren Prim Oranları (güncelleme 13.01.2026): 4/1-a — MYÖ 12+9, GSS 7,5+5, kısa vadeli 2,25 (işveren), işsizlik 2+1; toplam işveren %23,75, sigortalı %15
- OECD, Taxing Wages 2026, Türkiye (2025)
Datos revisados: 01/11/2026. Cálculo orientativo para un caso típico. No constituye asesoramiento impositivo.