Practical Information

Income tax tariffs- 2021 (Salaries)

Income Bracket Tax Rate (%)
Up to TRY 24.000 15
For 53.000; For the first TRY 24.000, TRY 3.600, for above 20
For TRY 190.000; For the first TRY 53.000, TRY 9.400, for above 27
For TRY 650.000; For the first TRY 190.000, TRY 46.390, for above 35
For  more than TRY 650.000; For the first TRY 650.000, TRY 207.390, for above 40

Income tax tariffs- 2021 (Other income)

Income Bracket Tax Rate (%)
Up to TRY 24.000 15
For 53.000; For the first TRY 24.000, TRY 3.600, for above 20
For TRY 190.000; For the first TRY 53.000, TRY 9.400, for above 27
For TRY 650.000; For the first TRY 190.000, TRY 30.190, for above 35
For  more than TRY 650.000; For the first TRY 650.000, TRY 212.190, 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 ₺

Disability allowance (2020)

Degree of disablement Amount (TRY)
For 1. degree disabled 1.500,00 ₺
For 2nd degree disabled 860,00 ₺
For 3rd degree disabled 380,00 ₺

Minimum living allowance-TRY (2020)

Marital Status Monthly (TRY) Marital status Monthly (TRY)
Single 268,31 ₺
Married (spouse unemployed) and without children 321,98 ₺ Married (spouse employed) and without children 268,31 ₺
Married (spouse unemployed) and 1 child 362,22 ₺ Married (spouse employed) and 1 child 308,56 ₺
Married (spouse unemployed) and 2 children 402,47 ₺ Married (spouse employed) and 2 children 348,81 ₺
Married (spouse unemployed) and 3 children 456,13 ₺ Married (spouse employed) and 3 children 402,47 ₺
Married (spouse unemployed) and 4 children 456,13 ₺ Married (spouse employed) and 4 children 429,30 ₺
Married (spouse unemployed) and 5 children 456,13 ₺ Married (spouse employed) and 5 children 456,13 ₺

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 ₺

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 ₺

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 ₺

The upper limit of severance pay exempt from income tax

Period Amount (TRY)
01.01.2021 – 30.06.2021 7.638,96
01.07.2021 – 31.12.2021