Discover the updated minimum wage in Turkey for 2025:
| Description | Gross (TRY) | Net (TRY) |
| Minimum Wage | 26,005.50 | 22,104.67 |
Tip: Knowing the minimum wage is crucial for both employees and employers in Turkey.
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Insurance Premium Base Earnings Limits
Stay updated on social security premiums in Turkey for 2025:
| Daily Earnings Limit (TRY) | Monthly Earnings Limit (TRY) |
| Minimum | 866.85 |
| Maximum | 6,501.38 |
| Monthly Maximum | 195,041.40 |
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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.
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Income Tax Brackets in Turkey
Stay compliant with the updated 2025 income tax rates in Turkey:
| Income Range (TRY) | Tax Rate (%) |
| 0 – 158,000 | 15% |
| 158,000.01 – 330,000 | 20% |
| 330,000.01 – 1,200,000 | 27% |
| 1,200,000.01 – 4,300,000 | 35% |
| 4,300,000.01 and above | 40% |
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Stamp Taxes and Declaration Rates in Turkey
| Description | Amount (TRY) |
| SSI Declaration Stamp Tax | 329.30 |
| Withholding Tax Declaration Stamp Tax | 443.70 |
| Withholding Tax & SSI Premium Declaration Tax | 526.00 |
Stamp taxes apply to various legal and financial documents in Turkey.
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Stamp Tax Rate in Turkey
- Rate: 0.76%
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Meal Voucher Income Tax Exemption
Employers can provide meal vouchers with a daily tax-free limit of:
- 240.00 TRY (without VAT)
Using meal vouchers can help reduce overall payroll taxes.
Commuter Benefit Income Tax Exemption
- Daily Exemption: 126.00 TRY
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Social Security Incentive (Law No. 5510)
Employers in Turkey can benefit from a 5% social security incentive.
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Disability Tax Discount in Turkey
| Degree | Discount Amount (TRY) |
| 1st Degree | 9,900.00 |
| 2nd Degree | 5,700.00 |
| 3rd Degree | 2,400.00 |
The disability tax discount can significantly reduce the taxable income for eligible individuals.
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Severance Pay Ceiling in Turkey
The severance pay ceiling for 2025 is set at:
- 46,658.00 TRY
Employers must adhere to this ceiling when calculating severance payments.
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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 | 11.00 | 9.00 | 20.00 |
| 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 | 22.75 | 15.00 | 37.75 |
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 |
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Minimum Wage Tax Exemptions
The minimum wage tax exemptions in Turkey for 2025 are as follows:
| Month | Income Tax Exemption (TRY) | Stamp Tax Exemption (TRY) |
| January | 3,315.70 | 197.38 |
| February | 3,315.70 | 197.38 |
| March | 3,315.70 | 197.38 |
| April | 3,315.70 | 197.38 |
| May | 3,315.70 | 197.38 |
| June | 3,315.70 | 197.38 |
| July | 3,315.70 | 197.38 |
| August | 4,257.57 | 197.38 |
| September | 4,420.94 | 197.38 |
| October | 4,420.94 | 197.38 |
| November | 4,420.94 | 197.38 |
| December | 4,420.94 | 197.38 |