Law no. 6645 has been published in the official gazette on 23rd April 2015. The law amends the individual income tax law. Article 8 of this law raises the minimum living allowance rate approved for the third child to 10% from 5%. The basic allowance amount is 50% of the annual gross minimum wage for the employee. The allowance is increased by 10% of the annual gross minimum wage for a spouse who is not employed and has no earnings and by 7.5% for the first two children. In accordance with the new changes, the allowance is increased by 10% for the third child and 5% for each additional child. The new law has entered into force from 1st May 2015.
Related Posts
Turkey: Economic reform package expands tax incentives for investors, exporters
April 29, 2026
Turkish President Recep Tayyip Erdoğan announced, on 24 April 2026 during the “Powerhouse for Investments in the Turkey Century” programme, a comprehensive economic reform package in Istanbul aimed at strengthening the investment environment,
Read More
Turkey signs income tax treaty with Zambia
April 24, 2026
Turkey’s Revenue Administration announced, on 24 April 2026, that an income tax treaty has been signed with Zambia on 21 April 2026 during the Joint Economic Commission meeting. Signed in Ankara, the agreement aims to improve the investment
Read MoreTurkey enacts tax law banning deductions on gambling advertisements, promotions
April 21, 2026
Turkey's Revenue Administration has gazetted Law No. 7577 on 17 April 2026. Law No. 7577, which introduces widespread amendments to various tax, finance, and administrative statutes scheduled for 2026. The legislation implements strict
Read More
Turkey publishes draft rules for domestic minimum corporate income tax
April 13, 2026
Turkey’s Revenue Administration published Draft General Communiqué No. 25 amending General Communiqué No. 1 on Corporate Income Tax on 8 April 2026, which sets out implementation details under Law No. 7524 and Law No. 7566 covering the domestic
Read MoreTurkey issues draft forms, guidance for Pillar Two global minimum tax
April 13, 2026
Turkey’s Revenue Administration, on 8 April 2026, issued draft forms and clarifications on the implementation of the Global Minimum Supplementary Corporate Tax (Global MCT), which applies under the Pillar Two framework, including the income
Read MoreTurkey releases domestic minimum corporate tax guide
April 09, 2026
The Turkish Revenue Administration has announced, on 2 April 2026, the release of the domestic minimum corporate tax guide, providing detailed guidance on the new domestic minimum corporate tax rules introduced by Law No. 7524 of 2024. The
Read More