Discover the updated minimum wage in Turkey for 2026:
| Description | Gross (TRY) | Net (TRY) |
| Minimum Wage | 33,030.00 | 28,075.00 |
Tip: Knowing the minimum wage is crucial for both employees and employers in Turkey.
Insurance Premium Base Earnings Limits
Stay updated on social security premiums in Turkey for 2026:
| Daily Earnings Limit (TRY) | Monthly Earnings Limit (TRY) |
| Minimum | 1,101.00 |
| Maximum | 9,909.00 |
| Monthly Maximum | 297,270.00 |
Meal Allowance Tax Exemption in Turkey
Employers can offer tax-free meal allowances up to:
- Daily Amount: 158.00 TRY
This amount is exempt from income tax for each day worked.
Employers can benefit from reduced payroll taxes by using meal allowances.
Income Tax Brackets in Turkey
Stay compliant with the updated 2026 income tax rates in Turkey:
| Income Range (TRY) | Tax Rate (%) |
| 0 – 190,000 | 15% |
| 190,001 -400,000 | 20% |
| 400,001 – 1,500,000 | 27% |
| 1,500,001 – 5,300,000 | 35% |
| 5,300,001 and above | 40% |
Stamp Taxes and Declaration Rates in Turkey
| Description | Amount (TRY) |
| SSI Declaration Stamp Tax | 588.80 TL |
| Withholding Tax Declaration Stamp Tax | 791.00 TL |
| Withholding Tax & SSI Premium Declaration Tax | 939.70 TL |
Stamp taxes apply to various legal and financial documents in Turkey.
Stamp Tax Rate in Turkey
- Rate: 0.759%
Meal Voucher Income Tax Exemption
Employers can provide meal vouchers with a daily tax-free limit of:
- 300.00 TRY (without VAT)
Using meal vouchers can help reduce overall payroll taxes.
Commuter Benefit Income Tax Exemption
- Daily Exemption: 158.00 TRY
Social Security Incentive (Law No. 5510)
Employers in Turkey can benefit from a 5% social security incentive.
Disability Tax Discount in Turkey
| Degree | Discount Amount (TRY) |
| 1st Degree | 12,000.00 |
| 2nd Degree | 7,000.00 |
| 3rd Degree | 3,000.00 |
The disability tax discount can significantly reduce the taxable income for eligible individual.
Severance Pay Ceiling in Turkey
The severance pay ceiling for 2026 is set at:
- 64,948.77 TL (expectation)
Employers must adhere to this ceiling when calculating severance payments.
Social Security Premium Rates
For Employees under Article 4/1(a) of Law No. 5510:
| Insurance Branch | Employer Share (%) | Employee Share (%) | Total (%) |
| Disability, Old Age and Death | 12.00 | 9.00 | 21.00 |
| Short-Term Insurance | 2.25 | – | 2.25 |
| General Health Insurance | 7.50 | 5.00 | 12.50 |
| Unemployment Insurance | 2.00 | 1.00 | 3.00 |
| Total | 23.75 | 15.00 | 38.75 |
Understanding these rates helps businesses manage payroll costs effectively.
For Retirees under Article 4/1(a):
| Insurance Branch | Employer Share (%) | Employee Share (%) | Total (%) |
| Social Security Support Premium | 22.50 | 7.50 | 30.00 |
| Short-Term Insurance | 2.25 | – | 2.25 |
| Total | 24.75 | 7.50 | 32.25 |
Minimum Wage Tax Exemptions
The minimum wage tax exemptions in Turkey for 2026 are as follows:
| Month | Income Tax Exemption (TRY) | Stamp Tax Exemption (TRY) |
| January | 4.211,33 TL | 250,70 TL |
| February | 4.211,33 TL | 250,70 TL |
| March | 4.211,33 TL | 250,70 TL |
| April | 4.211,33 TL | 250,70 TL |
| May | 4.211,33 TL | 250,70 TL |
| June | 4.211,33 TL | 250,70 TL |
| July | 4.537,75 TL | 250,70 TL |
| August | 5.615,10 TL | 250,70 TL |
| September | 5.615,10 TL | 250,70 TL |
| October | 5.615,10 TL | 250,70 TL |
| November | 5.615,10 TL | 250,70 TL |
| December | 5.615,10 TL | 250,70 TL |
