Turkey Personal Income Tax
Detailed personal income tax rates and rules for Turkey in 2026.
Turkey imposes a progressive personal income tax with five brackets ranging from 15% to 40%. Tax residents are taxed on worldwide income, while non-residents are taxed only on Turkish-sourced income. Employment income brackets are more favorable, with higher thresholds for the lower rates. Turkey applies a withholding tax system for employment income, with annual reconciliation required for taxpayers with multiple income sources or income exceeding certain thresholds.
| Income Range (TRY) | Tax Rate |
|---|---|
| ₺0 – ₺110K | 15% |
| ₺110K – ₺230K | 20% |
| ₺230K – ₺580K | 27% |
| ₺580K – ₺3.0M | 35% |
| ₺3.0M+ | 40% |
Filing Deadline
March 31 (annual income tax return); employment income is generally finalized through withholding
Residency Rule
Individuals domiciled in Turkey or who stay in Turkey for more than 6 consecutive months in a calendar year are considered tax residents and subject to tax on worldwide income. Non-residents are taxed only on income derived from Turkish sources.
Additional Notes
Turkey offers a minimum living allowance (asgari geçim indirimi) for salaried employees that reduces the tax burden based on family status. Special income tax rates of 15-40% apply to various types of income with different bracket thresholds. Capital gains on securities held by individuals may be exempt or subject to withholding depending on the type and holding period.
How Turkey Income Tax compares
Turkey’s top personal income tax rate of 40% is the 33rd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Asia’s regional average of 22.2%.
