| Net Income (TRY) | Tax Rate |
| Up to 14.800 | 15% |
| 14.801 to 34.000 | 20% |
| 34,001 to 120.000 | 27% |
| Over 120.000 | 35% |
| Net Income (TRY) | Tax Rate |
| Up to 14.800 | 15% |
| 14.801 to 34.000 | 20% |
| 34.001 to 80.000 | 27% |
| Over 80.000 | 35% |
Capital Gain Tax
Capital gain of resident individuals are taxed as ordinary income.
Standard Corporate Tax Rate - 22%
According to draft law corporate income tax rate for all companies will be increased from 20% to 22% for the years 2018, 2019 and 2020. The Law also gives authority to the Council of Ministers to reduce the rate to 20%. According to the Law, the regulation shall enter into force to be applied on earnings that should be stated in CIT returns to be submitted after 1 January 2018.