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.