Current parameters and their official sources · Journal CPA

All tables on this page are generated from a single parameter file that the site's calculators also use. When an amount changes by Official Gazette, SGK circular or Revenue Administration communiqué, the file is updated and the tables, calculators and in-text amounts change together, so the site never shows two values for the same parameter.

Last checked: 21 October 2026. Exchange rates are fetched every business day from TCMB: Currency converter.

Wages, social security and support

Parameter	Value	Source
Gross minimum wage (monthly)Effective: 01/01/2026	TRY 33,030	[1]
Net minimum wage (monthly)Effective: 01/01/2026	TRY 28,075.50	[1]
Daily gross minimum wageEffective: 01/01/2026	TRY 1,101	[1]
Social security earnings ceiling (monthly, 9× minimum wage)Effective: 01/01/2026	TRY 297,270	[2]
Social security, employee share (pension 9% + health 5%)	14%	[3]
Unemployment insurance, employee share	1%	[4]
Social security, employer share (pension 12% + health 7.5% + short-term 2.25%)	21.75%	[3]
Unemployment insurance, employer share	2%	[4]
Treasury incentive · manufacturing (points)	5 pts	[3]
Treasury incentive · other sectors (points)	2 pts	[3]
Retired employee (SGDP) · employee share	7.5%	[3]
Retired employee (SGDP) · employer share (incl. short-term)	24.75%	[3]
Minimum wage support (per eligible day)Effective: 01/01/2026	TRY 42.33	[5]
Child allowance · exempt from social security (per child, max 2)	TRY 660.60	[2]
Family allowance · exempt from social security	TRY 3,303	[2]
Auto-enrolment pension (BES) deduction (of insurable earnings)	3%	[2]
Bağ-Kur (4/b) premium rate · 30.75% with the 5-point reduction	35.75%	[3]
Minimum wage support (30-day month)Effective: 01/01/2026	TRY 1,269.90	[5]
Voluntary insurance and service buyback rate (pension 20% + health 12%)	32%	[3]
Short-time work allowance cap (150% of gross minimum wage)	TRY 49,545	[4]
Social security earnings ceiling (daily)	TRY 9,909	[2]
Buyback rate for service abroad	45%	[6]

Asgari Ücret Tespit Komisyonu kararı (RG 26.12.2025, sayı 33119) · ÇSGB duyurusu
SGK 2026/2 sayılı Genelge · prime esas kazanç sınırları ve bazı tutarlar (07.01.2026)
5510 sayılı Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu (m.41, 51, 80, 81, 82)
4447 sayılı İşsizlik Sigortası Kanunu (m.50, ek m.2 kısa çalışma)
7573 sayılı Kanun ve SGK 2026/8 sayılı Genelge (asgari ücret desteği)
3201 sayılı Yurt Dışında Bulunan Türk Vatandaşlarının Yurt Dışında Geçen Sürelerinin Borçlandırılması Hakkında Kanun

Split of premiums between employee and employer, and which earnings are subject to premiums: Social security premium rates. The employer cost of the minimum wage by incentive: Minimum wage calculator.

Income tax tariff

Wages (applied to the cumulative base):

Taxable income band	Rate
0 – 190,000 TL	15%
190,000 – 400,000 TL	20%
400,000 – 1,500,000 TL	27%
1,500,000 – 5,300,000 TL	35%
5,300,000 – ∞ TL	40%

Other income (rent, professional, business):

Taxable income band	Rate
0 – 190,000 TL	15%
190,000 – 400,000 TL	20%
400,000 – 1,000,000 TL	27%
1,000,000 – 5,300,000 TL	35%
5,300,000 – ∞ TL	40%

The income tax bracket tool shows how your income falls into each bracket and the effective rate.

Tax rates, exemptions and thresholds

Parameter	Value	Source
Stamp duty · wages and compensation payments	0.759%	[1]
Meal allowance exemption (daily; income tax and, from 17.04.2026, social security)Effective: 01/01/2026	TRY 300	[2]
Public transport allowance exemption (daily; card, ticket, shuttle)Effective: 01/01/2026	TRY 158	[1]
Disability allowance · degree 1 (monthly)	TRY 12,000	[1]
Disability allowance · degree 2 (monthly)	TRY 7,000	[1]
Disability allowance · degree 3 (monthly)	TRY 3,000	[1]
Residential rental income exemption (annual)	TRY 58,000	[1]
Young entrepreneur income exemption (annual, ITL art. 20 repeated)	TRY 400,000	[1]
Dividend and investment income declaration threshold (ITL art. 86)	TRY 22,000	[1]
Passenger car depreciation cap (excl. SCT and VAT)	TRY 1,380,000	[1]
Passenger car depreciation cap (taxes capitalised / second-hand)	TRY 2,600,000	[1]
Passenger car rental expense cap (monthly)	TRY 46,000	[1]
Corporate tax rate	25%	[1]
Domestic minimum corporate tax	10%	[1]
Deductible share of passenger car expenses (ITL art. 40/5)	70%	[3]
Finance expense restriction rate (CTL art. 11/1-i)	10%	[4]
Passenger car SCT + VAT deductible as expense	TRY 1,200,000	[1]

Withholding rates

Parameter	Value	Source
Dividend withholding tax	15%	[1]
Marketplace (e-commerce) withholdingEffective: 01/01/2025	1%	[1]
Withholding on professional fees (ITL art. 94/2-b)	20%	[2]
Withholding on commercial rent (ITL art. 94/5-a)	20%	[2]
Withholding on multi-year construction (ITL art. 94/3)	5%	[2]
Expense voucher withholding · exempt tradesmen: goods, related services, scrap	2%	[3]
Expense voucher withholding · exempt tradesmen: other goods	5%	[3]
Expense voucher withholding · exempt tradesmen: other services	10%	[3]
Withholding on internet advertising · non-resident provider	15%	[3]

All withholding types: Withholding rates · Calculator: Withholding tax

Stamp duty

Parameter	Value	Source
Stamp duty · contracts with a stated amount	0.948%	[1]
Stamp duty · lease agreements (rent for the term)	0.189%	[1]
Stamp duty · tender decisions	0.569%	[1]
Stamp duty · maximum per document	TRY 29,115,961.10	[1]
Stamp duty · balance sheet	TRY 616.30	[1]
Stamp duty · income statement / operating account	TRY 294.20	[1]
Stamp duty · annual income tax return	TRY 1,189.50	[1]
Stamp duty · corporate tax return	TRY 1,605.80	[1]
Stamp duty · VAT and withholding return	TRY 791	[1]
Stamp duty · combined withholding and premium return	TRY 939.70	[1]
Stamp duty · customs declaration	TRY 1,605.80	[1]

Damga Vergisi Kanunu Genel Tebliği Seri No 71 (RG 31.12.2025, 5. mükerrer)

Calculator: Stamp duty

Tax procedure and late payment

Parameter	Value	Source
Invoice threshold (TPL art. 232)	TRY 12,000	[1]
Fixed assets expensable directly (TPL art. 313)	TRY 12,000	[1]
Doubtful receivable threshold (TPL art. 323)	TRY 25,000	[1]
Switch to balance-sheet basis · annual purchases	TRY 2,500,000	[1]
Switch to balance-sheet basis · annual sales	TRY 3,500,000	[1]
Switch to balance-sheet basis · gross service revenue	TRY 1,200,000	[1]
Irregularity penalty · capital company, 1st degree	TRY 35,000	[1]
Special irregularity · not issuing/obtaining documents, minimum	TRY 17,000	[1]
Late payment interest (monthly)Effective: 13/11/2025	3.7%	[2]
Income and corporate tax cash refund · without report or guarantee	TRY 426,000	[3]
2025 revaluation rate (applied to 2026 amounts)	25.49%	[1]
Mandatory e-Invoice · gross sales threshold	TRY 3,000,000	[4]
Mandatory e-Invoice · e-commerce, real estate, vehicle trading	TRY 500,000	[4]

Labour law

Parameter	Value	Source
Severance pay cap (01.01–30.06.2026)Effective: 01/01/2026	TRY 64,948.77	[1]
Severance pay cap (01.07–31.12.2026)Effective: 01/07/2026	TRY 73,729.87	[1]
Unemployment benefit · minimum (monthly net)	TRY 13,111.72	[2]
Unemployment benefit · maximum (monthly net)	TRY 26,223.44	[2]
Annual overtime limit	270 h	[3]
Labour Law administrative fines increase (2026)	25.49%	[4]
Fine for not employing disabled workers (per person per month, art. 101)	TRY 37,748	[4]

Trade registry (Istanbul Chamber of Commerce)

Parameter	Value	Source
Formation fee · limited, joint stock, cooperative	Exempt	[1]
Amendment registration fee · capital company (incl. representatives)	TRY 8,598.80	[1]
Branch opening / head office move to Istanbul · capital company	TRY 35,354.50	[1]
Deregistration fee · capital company	TRY 2,707.50	[1]
Formation / branch fee · sole trader and cooperative branch	TRY 5,466.10	[1]
Amendment fee · sole trader and cooperative	TRY 2,707.50	[1]
Deregistration fee · sole trader and cooperative	TRY 1,053	[1]
Formation / branch fee · general and limited partnership	TRY 15,688.40	[1]
Amendment fee · general and limited partnership	TRY 3,881.60	[1]
Deregistration fee · general and limited partnership	TRY 1,526.20	[1]
Trade Registry Gazette · company notices (per word)	TRY 5.53	[1]
Trade Registry Gazette · company formation notice (per word)	TRY 2.48	[1]
Trade Registry Gazette · cooperative notices (per word)	TRY 2.85	[1]
Trade Registry Gazette · cooperative formation notice (per word)	TRY 1.78	[1]
Trade Registry Gazette · sole trader start of business (flat)	TRY 708	[1]
Document copy fee	TRY 266.30	[1]
Status, authority and head office move certificate fee	TRY 895.80	[1]
ITO service charge · formation	TRY 2,160	[1]
ITO service charge · certification of formation books	TRY 2,760	[1]
ITO service charge · capital increase, share transfer, conversion, merger, demerger	TRY 3,440	[1]
ITO service charge · internal representation directive	TRY 3,010	[1]
ITO service charge · general meeting directive / unregistered resolution	TRY 2,160	[1]
ITO service charge · signature declaration in person (per person)	TRY 1,720	[1]
ITO service charge · notice expenses	TRY 250	[1]
ITO chamber registration fee (TRY 50,000 limited company example)	TRY 3,305	[2]
Competition Authority share (on capital at formation and increase)	0.04%	[3]
Limited company minimum capital	TRY 50,000	[4]
Joint-stock company minimum capital	TRY 250,000	[4]
Joint-stock company · initial capital under registered capital system	TRY 500,000	[4]
Capacity report · ITO application fee	TRY 6,925	[5]
Capacity report · TOBB fee (from 07.01.2026)	TRY 8,500	[5]

Fees by transaction type: Trade registry fees

Other indicators

Parameter	Value	Source
Rent increase cap · 12-month average CPI change (September 2026 data)Effective: 03/10/2026	31.49%	[1]
Statutory audit criterion · total assets	TRY 500,000,000	[2]
Statutory audit criterion · annual net sales	TRY 1,000,000,000	[2]
Statutory audit criterion · employees	150	[2]
Maximum deferral and instalment period (months)Effective: 13/06/2026	72	[3]
Debt deferrable without a guaranteeEffective: 13/06/2026	TRY 10,000,000	[3]

Update calendar

When?	What is checked?
Late December – early January	Minimum wage, social security limits, income tax tariff and exemptions, tax procedure thresholds and penalties, stamp duty and fees, ITO service charges, Labour Law fines, incentive points
January and July	Severance pay cap (civil servant salary coefficient)
During the year	Omnibus laws, Presidential Decisions (late payment interest, withholding and VAT rates), SGK circulars
Monthly (3rd)	TÜİK CPI bulletin: rent increase cap
Monthly	GİB tax calendar and deadline extensions
Every business day	TCMB exchange rates (automatic)

If you notice that an amount has changed, you can write to us; it is checked against the official source and updated.