Minimum Living Allowance (AGİ) Calculator
AGİ was a family-based allowance deducted from employees’ income tax from 2008 to 2021 and abolished in 2022. Pick the year, your family status and children to see the monthly and yearly AGİ paid that year at the official rates.
- January gross minimum wage3,577.50 ₺
- AGİ rate50%
- AGİ base1,788.75 ₺
- Income tax rate (1st bracket)15%
- Yearly AGİ3,219.72 ₺
AGİ rates (2008–2021): TBMM (5615, 6645 s.K.) / GİB (265 Seri No.lu GVGT) / ÇSGB (asgari ücret tabloları)
Minimum wage exemption: GİB (türetilmiş: resmî asgari ücret, prim oranları ve tarifeden GİB yöntemiyle)
Monthly AGİ in 2021 by family status
How it is calculated
The minimum living allowance (Income Tax Law Art. 32) started on 1 January 2008 and was abolished by Law 7349 on 1 January 2022. It was replaced by an exemption that frees the part of every wage equal to the minimum wage from income tax and stamp duty, whatever the family status. In January 2026 the income tax exemption is ₺4,211.33. AGİ is still needed to check old payslips and to rebuild past net pay in claims; for today’s pay use the gross-to-net salary calculator.
Aylık AGİ = Ocak ayı brüt asgari ücret × AGİ oranı × %15AGİ rate: 50% for the employee, 10% for a spouse with no work or income, 7.5% for each of the first two children, 10% for the third (before May 2015, 5%) and 5% for each further child. The total is capped at 85%, because AGİ could not exceed the tax on the minimum wage. The tax rate is the first bracket, 15%.- Take the gross minimum wage in force on 1 January of that year; mid-year rises did not change AGİ.
- Add up the AGİ rate for your family; anything above 85% does not count.
- Multiply the minimum wage by that rate and then by 15%: that is the monthly AGİ.
- AGİ came off the income tax withheld from pay; any excess over the tax was not refunded.
Example
In 2021 the gross minimum wage was ₺3,577.50. A single employee’s AGİ was 3,577.50 × 50% × 15% = ₺268.31; with a spouse without income and two children (75%) it was ₺402.47, and with three children (85%) ₺456.13. In 2008, with a ₺608.40 minimum wage, the single rate gave ₺45.63.
Frequently asked questions
Was AGİ abolished?
Yes. Under Law 7349 AGİ has not applied since 1 January 2022. It was replaced by the minimum wage exemption: the part of every wage equal to the minimum wage is free of income tax and stamp duty. In January 2026 that is ₺4,211.33 of income tax and ₺250.70 of stamp duty.
What were the AGİ rates?
50% for the employee, 10% for a spouse with no work or income, 7.5% for each of the first two children, 10% for the third and 5% for each further child. Law 6645 raised the third-child rate from 5% on 1 May 2015. The total was capped at 85%.
How did AGİ work when both spouses worked?
Each spouse got the 50% rate on their own pay; there was no extra rate for a working spouse. The children’s rates applied to only one parent’s pay. After a divorce, children supported through maintenance counted.
Did AGİ change when the minimum wage rose mid-year?
No. AGİ used the minimum wage in force at the start of the year; the July rises of 2008–2015 did not change it. It changed during the year only when your family situation changed.