International taxation | Updated 24 October 2026
Turkey Income Tax Rates 2026: Individual, Capital Gains and Corporate Taxes
A practical guide to Turkish personal income tax brackets for employees and other earners, capital gains treatment, corporate income tax and the difference between resident and non-resident taxation. The original 2018-2019 figures are retained below for historical reference.
1. Tax residency and scope of income
Under Turkey's Income Tax Law No. 193 (Gelir Vergisi Kanunu), full taxpayers generally include individuals domiciled in Turkey or staying in Turkey continuously for more than six months in a calendar year, subject to statutory exceptions. Full taxpayers are generally taxable on worldwide income. Limited taxpayers (non-residents) are generally taxable only on income sourced in Turkey, subject to applicable treaties and special provisions.
The relevant provisions include Articles 3-5 (full tax liability, residence and exceptions) and Article 6 (limited tax liability). A tax treaty may alter taxing rights or provide relief from double taxation.
2. Turkey personal income tax rates for 2026
Article 103 of Law No. 193 sets the progressive personal income tax tariff. General Communiqué No. 332 establishes the applicable 2026 bracket thresholds. Taxable income is determined after applicable deductions and exemptions.
2026 employment and salary income tax brackets
| Annual taxable salary income (TRY) | Marginal rate |
|---|---|
| Up to 190,000 | 15% |
| 190,001 - 400,000 | 20% |
| 400,001 - 1,500,000 | 27% |
| 1,500,001 - 5,300,000 | 35% |
| Over 5,300,000 | 40% |
2026 non-employment income tax brackets
| Annual taxable non-salary income (TRY) | Marginal rate |
|---|---|
| Up to 190,000 | 15% |
| 190,001 - 400,000 | 20% |
| 400,001 - 1,000,000 | 27% |
| 1,000,001 - 5,300,000 | 35% |
| Over 5,300,000 | 40% |
Where salary and non-salary income are combined, the statutory calculation and filing rules must be considered; these tables should not be applied separately without checking the individual's circumstances.
Official sources: Income Tax Law, Article 103 (Turkish Revenue Administration) and 2026 income tax tariff (official PDF).
3. Capital gains tax in Turkey
Capital gains do not have a single universal flat rate for all individual taxpayers. Under Income Tax Law Article 80, certain gains from the disposal of assets and rights may be treated as değer artışı kazançları (appreciation gains). Article 81 addresses computation of taxable gains, including qualifying cost adjustments, while Article 82 covers certain incidental gains.
Taxable gains falling under the annual progressive regime may be subject to the personal income tax rates above, after applicable exemptions and adjustments. Sales of qualifying real property, shares and other financial assets can have different holding-period rules, exemptions or withholding regimes. In particular, certain securities transactions are subject to special withholding rules under Provisional Article 67; it would be incorrect to assume every investment gain is taxed at the ordinary progressive rate.
Non-residents should check Turkish-source rules and any relevant double-tax treaty before determining the tax treatment of a disposal.
Official guidance: Income Tax Law No. 193 and Turkish Revenue Administration (GİB).
4. Turkey corporate income tax rates for 2026
Under Corporate Tax Law No. 5520 (Kurumlar Vergisi Kanunu), Article 32 governs corporate tax rates. The general corporate income tax rate for the 2026 accounting period is 25%. A 30% rate applies to specified banks, financial-sector institutions and certain public-private partnership or build-operate-transfer project companies.
| Corporate taxpayer category | 2026 rate |
|---|---|
| General corporate taxpayers | 25% |
| Specified banks, financial entities and covered PPP/BOT project companies | 30% |
| Eligible exporters, qualifying manufacturers and certain newly listed companies | Special reduced rates may apply |
Reduced rates and incentives are conditional; eligibility, scope of qualifying income, statutory minimum corporate tax and other limitations must be checked. Corporate residence and limited liability are addressed under the corporate tax law, including its provisions on full and limited tax liability.
Official source: Turkish Revenue Administration - corporate tax rates and filing; see also the official corporate tax return guide announcement.
5. Historical Turkey tax rates: 2018-2019
The following rates are preserved from the original article as historical reference. They must not be used to calculate tax for 2026. The original individual thresholds shown below correspond to its older published table and should not be assumed to describe both 2018 and 2019 without checking the official tariff for each year.
Historical employment income table from the original page
| Taxable income (TRY) | Rate |
|---|---|
| Up to 14,800 | 15% |
| 14,801 - 34,000 | 20% |
| 34,001 - 120,000 | 27% |
| Over 120,000 | 35% |
Historical non-employment income table from the original page
| Taxable income (TRY) | Rate |
|---|---|
| Up to 14,800 | 15% |
| 14,801 - 34,000 | 20% |
| 34,001 - 80,000 | 27% |
| Over 80,000 | 35% |
The original page also stated that resident individuals' capital gains were generally taxed as ordinary income, subject to the important exceptions explained above. It reported a 22% corporate income tax rate for the 2018-2020 period, reflecting a temporary increase from 20%. That historical rate is no longer the general corporate rate for 2026.
For the correct historical year-specific thresholds, consult the official archive of annual Turkish income tax tariffs, including the 2018 and 2019 schedules.
6. Legal sources and practical notes
Turkey's principal personal income tax legislation is Law No. 193, while corporate taxation is primarily governed by Law No. 5520. Official communiqués, amendments, withholding provisions, exemptions and treaties may materially affect the outcome for a particular taxpayer.
Before filing, verify whether income is employment income, business or professional income, rental income, investment income or a capital gain; determine residence and source; then apply the relevant deductions, withholding credits and filing requirements. The figures above are a general guide and not a substitute for transaction-specific tax advice.