Turkey updates 2026 individual income tax brackets for employment and other income, effective 1 January, with adjusted exemptions and allowances.
Turkey’s Income Tax General Communiqué No. 332, published in the Official Gazette on 31 December 2025, updates individual income tax brackets for 2026.
The rates differ slightly between employment and other income types. These changes took effect on 1 January 2026 and include adjustments to certain exemptions and allowances.
Employment Income Brackets (2026)
| Taxable Income (TRY) | Tax Rate |
| Up to 190,000 | 15% |
| 190,001 – 400,000 | 20% |
| 400,001 – 1,500,000 | 27% |
| 1,500,001 – 5,300,000 | 35% |
| Over 5,300,000 | 40% |
Non-Employment Income Brackets (2026)
| Taxable Income (TRY) | Tax Rate |
| Up to 190,000 | 15% |
| 190,001 – 400,000 | 20% |
| 400,001 – 1,000,000 | 27% |
| 1,000,001 – 5,300,000 | 35% |
| Over 5,300,000 | 40% |
These updates aim to reflect inflation adjustments and simplify calculations for taxpayers.
