2026 Turkish Income Tax Brackets & Rates
Current 2026 income tax brackets, cumulative calculation method and example scenarios.
Lale Dijital
2026 Wage Income Tax Brackets
| Bracket | Rate |
|---|---|
| 0 - 158,000 TL | 15% |
| 158,000 - 330,000 TL | 20% |
| 330,000 - 800,000 TL | 27% |
| 800,000 - 4,300,000 TL | 35% |
| Over 4,300,000 TL | 40% |
Non-Wage Income
Self-employment, rental and commercial income have lower upper thresholds:
| Bracket | Rate |
|---|---|
| 0 - 158,000 TL | 15% |
| 158,000 - 330,000 TL | 20% |
| 330,000 - 800,000 TL | 27% |
| 800,000 - 2,000,000 TL | 35% |
| Over 2,000,000 TL | 40% |
Cumulative Taxation
Turkey taxes wage income cumulatively. Once year-to-date income exceeds a threshold, subsequent months are taxed at the higher rate.
Example: 45,000 TL Gross/Month
- Jan-Mar: Cumulative 135,000 TL < 158,000 → 15%
- Apr-Jul: Cumulative 158,000-330,000 → 20%
- Aug-Dec: Cumulative over 330,000 → 27%
Hence, net salary decreases toward year-end even with constant gross pay.
Minimum Wage Exemption
Since 2022, income up to the minimum wage level is exempt from income tax for all employees.
Calculate Your Salary
Use our salary calculator to see when you change brackets and how net pay evolves monthly.
Frequently Asked Questions
What are the 2026 income tax brackets?
For wage income: up to 158,000 TL at 15%; to 330,000 at 20%; to 800,000 at 27%; to 4,300,000 at 35%; above at 40%.
What is cumulative taxation?
All gross wages earned during the year are summed, and the tax bracket is determined by this cumulative base. Employees may move to higher brackets later in the year.
Are non-wage brackets different?
Yes. For self-employed, rental and commercial income the upper two tiers are: to 800,000 at 27%, to 2,000,000 at 35%, above at 40%.
Is minimum wage exempt from income tax?
Yes. For all employees, income up to the minimum wage level is exempt from income tax.