Practical Information

Income tax tariffs- 2022 (Salaries)

Income Bracket Tax Rate (%)
Up to TRY 32.000 15
For TRY 70.000 for the first TRY 32.000, TRY 4.800, for above 20
For TRY 250.000 for the first TRY 70.000, TRY 12.400, for above 27
For TRY 880.000 for the first TRY 250.000, TRY 61.000, for above 35
For more than TRY 880.000 for the TRY 880.000, TRY 281,500 for above 40

Income tax tariffs- 2022 (Other income)

Income Bracket Tax Rate (%)
Up to TRY 32.000 15
For TRY 70.000 for the first TRY 32.000, TRY 4.800, for above 20
For TRY 1700.000 for the first TRY 70.000, TRY 12.400, for above 27
For TRY 880.000 for the first TRY 170.000, TRY 39.400 , for above 35
For more than TRY 880.000 for the TRY 880.000, TRY 287.900 for above 40

Daily meal allowance exempt from income tax (VAT excluded)

Year Amount (TRY)
2018 16,00 ₺
2019 19,00 ₺
2020 23,00 ₺
2021 25,00 ₺
2022 34,00 ₺

Disability allowance (2022)

Degree of disablement Amount (TRY)
Disability allowance (year 2022, for 1st degree disabled) 2.000,00 ₺
Disability allowance (year 2022, for 2nd degree disabled) 1.170,00 ₺
Disability allowance (year 2022, for 3rd degree disabled) 500,00 ₺

Exemption for house rental income

Year when the income is derived Amount (TRY)
2018 4.400,00 ₺
2019 5.400,00 ₺
2020 6.600,00 ₺
2021 7.000,00 ₺
2022 9.500,00 ₺

Exemption in capital gains (Except securities)

Year when the gain is derived Amount (TRY)
2018 12.000,00 ₺
2019 14.800,00 ₺
2020 18.000,00 ₺
2021 19.000,00 ₺
2022 25.000,00 ₺

Exemption in incidental income

Year when the income is derived Amount (TRY)
2018 27.000,00 ₺
2019 33.000,00 ₺
2020 40.000,00 ₺
2021 43.000,00 ₺
2022 58.000,00 ₺

The upper limit of severance pay exempt from income tax

Period Amount (TRY)
01.01.2022 – 30.06.2022 10.596,74 ₺
01.07.2022 – 31.12.2022 –