Statutory and legislative payroll changes in Turkey, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Social security base limits for 2026
Effective 1 January 2026
From 1 January 2026 the social security salary base is a minimum of TRY 33,030.00 and a maximum of TRY 297,270.00 per month.
For the employer
- Employer SSI: 20.75%, reducible to 16.75% (5% in manufacturing) if conditions are met.
- Unemployment insurance: 2%, up to TRY 297,270.00.
For the employee
- Employee SSI: 14%.
- Unemployment insurance: 1%.
In practice: Employee SSI at the minimum base: 33,030.00 x 14% = TRY 4,624.20 per month.
Source: PwC Worldwide Tax Summaries - Turkey, Individual, Other taxes · Last verified 1 October 2026
Employment income tax brackets for 2026
Effective 1 January 2026
For 2026 the progressive employment income tax scale runs from 15% up to 40% on annual taxable income above TRY 5,300,000.
For the employer
- Apply the 2026 employment income scale when calculating income tax on employee earnings.
For the employee
- Up to TRY 190,000: 15%.
- TRY 190,000 to 400,000: TRY 28,500 plus 20% of the excess.
- TRY 400,000 to 1,500,000: TRY 70,500 plus 27% of the excess.
- TRY 1,500,000 to 5,300,000: TRY 367,500 plus 35% of the excess.
- Over TRY 5,300,000: TRY 1,697,500 plus 40% of the excess.
In practice: Annual taxable income of TRY 300,000: 28,500 + (300,000 - 190,000) x 20% = TRY 50,500.
Non-employment income is taxed on different bracket thresholds.
Source: PwC Worldwide Tax Summaries - Turkey, Individual, Taxes on personal income · Last verified 1 October 2026