What are Turkey's income tax rates and brackets for 2026?

Checked on 2026-10-25

Turkey's Income Tax Law sets progressive rates of 15%, 20%, 27%, 35% and 40%. For 2026, income up to TRY 190,000 is taxed at 15% and income above TRY 5,300,000 at 40%. The 27% band is wider for wages, ending at TRY 1,500,000 instead of TRY 1,000,000 for other income.

Key facts

Taxable income in 2026 (TRY)	Tax (other income)	Tax (wages)	Source
Up to 190,000	15%	15%	Gelir Vergisi Kanunu, art. 103
190,000 – 400,000	28,500 + 20% of the part above 190,000	Same	Gelir Vergisi Kanunu, art. 103
400,000 – 1,000,000 (wages: 400,000 – 1,500,000)	70,500 + 27% of the part above 400,000	70,500 + 27% of the part above 400,000	Gelir Vergisi Kanunu, art. 103
1,000,000 – 5,300,000 (wages: 1,500,000 – 5,300,000)	232,500 + 35% of the part above 1,000,000	367,500 + 35% of the part above 1,500,000	Gelir Vergisi Kanunu, art. 103
Above 5,300,000	1,737,500 + 40% of the part above 5,300,000	1,697,500 + 40% of the part above 5,300,000	Gelir Vergisi Kanunu, art. 103

Where the 2026 numbers come from

Article 103 of the Income Tax Law sets the rates. The bracket amounts are updated each year: the consolidated text on mevzuat.gov.tr shows, in brackets next to the original amounts, the figures set for the 2026 calendar year by the Revenue Administration’s General Communiqué on Income Tax No. 332, published in the Official Gazette of 31 December 2025 (No. 33124, 5th repeat). The table above uses those 2026 figures.

Wages vs other income

The rates are the same for everyone. The difference is in the third bracket: for wage income the 27% band runs up to TRY 1,500,000, while for other income it stops at TRY 1,000,000. That is why the fixed amounts in the last two rows of the table differ for wages.

How the tax is worked out

The law says annual income tax is calculated by adding up the year’s taxable income, subtracting the deductions in article 31, and applying the article 103 rates. For wages, the monthly tax is the annual tax divided by 12 (article 104).

Who counts as a Turkish tax resident: settled persons are taxed on worldwide income (Gelir Vergisi Kanunu, arts. 3–4).
When the annual return is due: in March of the following year (Gelir Vergisi Kanunu, art. 92).

Sources

Gelir Vergisi Kanunu (Income Tax Law) No. 193 of 31 December 1960, arts. 103–104, with the 2026 amounts set by General Communiqué No. 332 as shown in the consolidated text (Mevzuat Bilgi Sistemi, mevzuat.gov.tr) checked 2026-10-25

Change history

2026-10-25: Page created

This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.