DoubleTaxationTaxes on salary: Türkiye
How much tax and social security is paid on a salary in Türkiye, what is left as take-home pay, and which special tax regimes exist.
Calculation for a gross salary of €60,000 per year
| Gross salary | TRY 3,025,992 ≈ €60,000 |
|---|---|
| Income tax | |
| Gelir vergisi | TRY 684,851 ≈ €13,579 |
| Damga vergisi | TRY 19,959 ≈ €396 |
| Employee contributions | |
| SGK primi (sigortalı hissesi) | TRY 423,639 ≈ €8,400 |
| İşsizlik sigortası primi (sigortalı hissesi) | TRY 30,260 ≈ €600 |
| Take-home pay | TRY 1,867,283 ≈ €37,025 |
| Employer contributions and payroll taxes | |
| SGK primi (işveren hissesi) | TRY 597,633 ≈ €11,850 |
| İşsizlik sigortası primi (işveren hissesi) | TRY 60,520 ≈ €1,200 |
| Employer's labour cost | TRY 3,684,145 ≈ €73,050 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Official OECD figures for the average wage (Taxing Wages 2026, 2025 data): tax burden on the employee 29.3 %, including employer contributions 40.3 %. OECD
Special tax regimes
These regimes are not included in the calculation above: each has its own conditions.
Yurt dışından elde edilen kazanç ve iratlar için vergi istisnası
Who: 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
Who: 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.
Legal basis: 193 sayılı Gelir Vergisi Kanunu, madde 23/20 (7582 sayılı Kanun)
Teknoloji geliştirme bölgelerinde personel ücretlerine ilişkin gelir vergisi ve damga vergisi istisnası
Who: 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.
Legal basis: 4691 sayılı Teknoloji Geliştirme Bölgeleri Kanunu, geçici madde 2
Ar-Ge ve tasarım personeli için gelir vergisi stopajı teşviki
Who: 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.
Legal basis: 5746 sayılı Araştırma, Geliştirme ve Tasarım Faaliyetlerinin Desteklenmesi Hakkında Kanun, madde 3 (2)
Sporcu ücretlerinde gelir vergisi tevkifatı
Who: 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.
Legal basis: 193 sayılı Gelir Vergisi Kanunu, geçici madde 72
Genç girişimcilerde kazanç istisnası
Who: 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.
Legal basis: 193 sayılı Gelir Vergisi Kanunu, mükerrer madde 20
Basit usulde tespit olunan kazançlarda gelir vergisi istisnası
Who: 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.
Legal basis: 193 sayılı Gelir Vergisi Kanunu, madde 46–48, mükerrer madde 20/A
Sosyal içerik üreticiliği ve mobil uygulama geliştiriciliğinde kazanç istisnası
Who: 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.
Legal basis: 193 sayılı Gelir Vergisi Kanunu, mükerrer madde 20/B
Serbest meslek kazançlarında telif istisnası
Who: 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.
Legal basis: 193 sayılı Gelir Vergisi Kanunu, madde 18
Yurt dışına verilen hizmetlerde kazanç indirimi
Who: 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.
Legal basis: 193 sayılı Gelir Vergisi Kanunu, madde 89/13
Esnaf muaflığı: evde üretilen ürünlerin internet üzerinden satışı
Who: 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.
Legal basis: 193 sayılı Gelir Vergisi Kanunu, madde 9/6
Tax residence
When Türkiye treats you as a tax resident
- As a Turkish citizen you are abroad in the service and on the business of a Turkish public body or of an enterprise headquartered in Türkiye — under art. 3(2) GVK you are fully liable in Türkiye. Income that is subject to income tax or a similar tax in the country where you are is not taxed again in Türkiye.
- Your domicile (the place where you live with the intention of remaining permanently) is in Türkiye — under art. 4(1) GVK you are settled in Türkiye and fully liable on your worldwide income.
- You stayed in Türkiye continuously for more than six months in this calendar year — under art. 4(2) GVK you are settled in Türkiye and fully liable on your worldwide income.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 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.
- Local taxes — location: Ankara (no local income tax)
- Tax period: 2026-01-01 – 2026-12-31
- Exchange rate: 1 EUR = 50.4332 TRY (ECB euro foreign exchange reference rate, 02/01/2026)
Sources
- 193 sayılı Gelir Vergisi Kanunu, madde 23/18 (asgari ücret istisnası), 63, 103 (mevzuat.gov.tr, güncel metin)
- PwC Türkiye, Vergi Bülteni 2026/02: 2026 tarifesi (332 Seri No.lu GV Genel Tebliği, RG 31.12.2025, 5. mükerrer)
- 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
- CottGroup, Statutory Deductions on Payroll for 2026: ceiling 297 270 TRY, rates, monthly minimum wage relief amounts
- OECD, Taxing Wages 2026, Türkiye (2025)
Data checked: 01/11/2026. An indicative calculation for a typical case. Not tax advice.