Turkey Income Tax Rates: 2026 Rules and Historical 2017-2018 Tax Slabs
A practical guide to Turkish personal income tax, salary and other income brackets, capital gains, corporate income tax and resident versus non-resident taxation, with the original 2017-2018 information retained for reference.
Important: The 2017 and 2018 figures below are historical. For income earned in calendar year 2026, use the current statutory brackets and check any applicable exemptions, withholding rules and subsequent legislative changes.
Applicable Turkish tax legislation
Income Tax Law No. 193 (Gelir Vergisi Kanunu): Article 3 addresses full tax liability for qualifying individuals; Article 6 concerns limited tax liability; Article 37 addresses commercial earnings; Article 61 defines wages; Article 80 concerns specified gains and incidental income; and Article 103 sets the progressive personal income tax tariff. The 2026 thresholds were updated through General Communiqué No. 332.
Corporate Tax Law No. 5520 (Kurumlar Vergisi Kanunu): governs taxation of companies and other corporate taxpayers, including corporate residence, taxable profits and rates under Article 32. Refer to the Revenue Administration corporate tax guidance.
Turkey personal income tax rates for 2026
Income tax is progressive: only the portion of taxable income falling in each band is charged at the corresponding marginal rate. The salary schedule differs from the non-salary schedule at the upper-middle threshold.
Employment or salary income: 2026
| Annual taxable salary (TRY) | Marginal rate |
|---|---|
| Up to 190,000 | 15% |
| 190,000 to 400,000 | 20% |
| 400,000 to 1,500,000 | 27% |
| 1,500,000 to 5,300,000 | 35% |
| Above 5,300,000 | 40% |
Income other than employment: 2026
| Annual taxable income (TRY) | Marginal rate |
|---|---|
| Up to 190,000 | 15% |
| 190,000 to 400,000 | 20% |
| 400,000 to 1,000,000 | 27% |
| 1,000,000 to 5,300,000 | 35% |
| Above 5,300,000 | 40% |
Official sources: Income Tax Law, Article 103 and 2026 income tax tariff (Revenue Administration PDF).
Tax residents and non-residents
Individuals qualifying as fully tax liable under Turkish law are generally taxed on worldwide income, subject to domestic exemptions and applicable double taxation treaties. Limited taxpayers are generally taxed on Turkish-source income. Residence and source tests depend on the facts and the statutory rules, not merely nationality. Treaty residence and relief may change the outcome.
Capital gains tax in Turkey
Capital gains are not always subject to a separate flat tax. Depending on the asset and transaction, gains may fall under the Income Tax Law provisions for capital gains and incidental income, business income or special withholding regimes. Article 80 identifies categories of gains potentially subject to taxation, while related provisions determine the taxable amount and possible exemptions. Certain securities and property disposals can receive special treatment, including holding-period rules. A gain should not be assumed taxable or exempt without checking the asset, acquisition date, disposal date and applicable law.
Turkey corporate income tax in 2026
Under Corporate Tax Law No. 5520 and the Turkish Revenue Administration's 2026 guidance, the general corporate income tax rate is 25%. A 30% rate applies to specified financial institutions and certain other covered entities or projects, including categories listed in the official guidance. Special incentives, minimum-tax rules and industry-specific provisions may affect the final liability.
Historical Turkey personal income tax rates: 2017-2018
The original webpage reported the following 2017 tax bands. These are preserved as a historical reference, not as a representation of the 2018 or 2026 tariff.
Employment income: 2017
| Annual taxable income (TRY) | Rate |
|---|---|
| Up to 13,000 | 15% |
| 13,001 to 30,000 | 20% |
| 30,001 to 110,000 | 27% |
| Above 110,000 | 35% |
Other income: 2017
| Annual taxable income (TRY) | Rate |
|---|---|
| Up to 13,000 | 15% |
| 13,001 to 30,000 | 20% |
| 30,001 to 70,000 | 27% |
| Above 70,000 | 35% |
The original article also reported a 20% standard corporate tax rate for 2017 and described a proposed increase to 22% for 2018-2020. That proposal is historical and must not be relied upon for current corporate tax calculations. The official annual tariff archive should be consulted for each historical tax year, including 2018.
Official resources and practical guidance
For tax computations, use the Revenue Administration's income tax calculator. For legislative text and yearly thresholds, consult the official Income Tax Law tariff and the historical tariff index.
This article is general information, not individualized tax advice. Rates and exemptions depend on the relevant year and taxpayer circumstances.