Income Tax Calculator
Enter your yearly income, its type and the year. Turkish income tax is worked out bracket by bracket; you see the tax, the average and marginal rate and a per-bracket breakdown, on the wage or the non-wage tariff.
- Yearly gross wages1,000,000.00 ₺
- Social security and unemployment (employee)150,000.00 ₺
- Taxable income850,000.00 ₺
- Tax on the tariff192,000.00 ₺
- Minimum wage exemption57,881.20 ₺
- Income tax134,118.80 ₺
- Average tax rate13.41%
- Marginal tax rate27%
- Income after tax715,881.20 ₺
Income tax brackets: GİB / Hazine ve Maliye Bakanlığı
Disability allowance: GİB
Minimum wage: Asgari Ücret Tespit Komisyonu (Çalışma ve Sosyal Güvenlik Bakanlığı) / Resmî Gazete
Social security rates: SGK
Social security floor and ceiling: SGK
2026 wages tariff: tax by bracket
How it is calculated
Turkish income tax is progressive: each rate applies only to the part above a bracket’s lower edge, not to all income, so the average (effective) rate is always below the marginal rate. The tariff is in article 103 of the Income Tax Law and is uprated each year by the revaluation rate, applying from 1 January to that year’s income; use the tariff of the year the income was earned. Wages have a wider third bracket (in 2026, up to ₺1,500,000 against ₺1,000,000 for other income). Since 2022 the part of wages equal to the minimum wage has been tax-free; the old minimum living allowance (AGİ) ended then.
Vergi = Σ (dilimdeki matrah × dilim oranı); Matrah = Gelir − (ücrette SGK ve işsizlik primi) − engellilik indirimi − diğer indirimler2026 tariff: 15% up to ₺190,000, 20% up to ₺400,000, 27% up to ₺1,000,000 for other income or ₺1,500,000 for wages, 35% up to ₺5,300,000, 40% above. Wages lose employee social security of 9% + 5% and 1% unemployment insurance. The minimum wage exemption is the tax on a year of the gross minimum wage (₺33,030.00) less premiums.- Pick the income type: the wage tariff has a wider third bracket; all other income (self-employment, business profit, rent) uses the non-wage tariff.
- Find the taxable income: wages lose the employee social security and unemployment premiums; then the disability allowance and the other deductions allowed on the return come off.
- Split the taxable income over the brackets and tax each part at its rate; the sum is the year’s tax.
- For wages, the tax on a year of the minimum wage comes off as the minimum wage exemption.
- Tax withheld and advance tax paid during the year are credited against the result.
Example
Other income of ₺1,000,000 in 2026: ₺190,000 × 15% = ₺28,500, ₺210,000 × 20% = ₺42,000, ₺600,000 × 27% = ₺162,000; ₺232,500 in all. The average rate is 23.25%, the marginal rate 27%. As taxable wages, the ₺57,881.20 minimum wage exemption would leave ₺174,618.80.
Frequently asked questions
What are the income tax brackets?
For 2026 income: 15% up to ₺190,000; 20% up to ₺400,000; 27% up to ₺1,000,000 for other income or ₺1,500,000 for wages; 35% up to ₺5,300,000; 40% above. The bracket amounts are updated by a general communiqué published at the end of each December.
What is the difference between the average and marginal rate?
The marginal rate is the rate on your next lira of income, the rate of the bracket your taxable income reaches. The average rate is total tax divided by income. Moving into a higher bracket never taxes all your income at the higher rate, only the part above the bracket’s edge.
When do employees file a return?
Wages from one employer with tax withheld are not declared unless they exceed ₺5,300,000. With several employers, all wages are declared in March, with the tax withheld credited, if those from the second and later employers exceed ₺400,000 or all wages exceed ₺5,300,000.
Is the minimum living allowance (AGİ) still applied?
No. AGİ ended on 1 January 2022 and was replaced by an exemption for the part of wages equal to the minimum wage. It applies to every employee; over a year it equals the tax on a year of the minimum wage less premiums (gross minimum wage ₺33,030.00).
How much is the disability allowance?
In 2026: ₺12,000 a month for the 1st degree, ₺7,000 for the 2nd, ₺3,000 for the 3rd. Employees deduct it every month; the self-employed deduct 12 times the amount on the yearly return, including for a disabled dependant.