Sources
- CSGB / Asgari Ücret Tespit Komisyonu (2026 brüt/net)
- GİB gelir vergisi tarifesi 2026
- EPDK mesken elektrik kademeli tarife (yaklaşık)
- BOTAŞ / dağıtım şirketleri doğalgaz (yaklaşık)
- Hazine ve Maliye — kıdem tazminatı tavanı 1. dönem 2026
2026 Income Tax Brackets (Turkey)
How Turkey’s 2026 wage income brackets work with cumulative withholding and exemption logic.
Indicative 2026 wage brackets
Informational brackets used on-site for wage income: about 15% up to 190,000 TRY; 20% up to 400,000; 27% up to 1,500,000; 35% up to 5,300,000; 40% above. Limits are annual taxable bases. Always verify the official GİB tariff — mid-year updates are possible.
Why cumulative base matters
Payroll withholding follows year-to-date taxable base. Crossing into a higher bracket mid-year can lower net on the same gross.
Bonuses and overtime spike the base; “same tax every month” is false.
Minimum-wage exemption
Income tax and stamp duty are exempted up to the minimum-wage equivalent. Pure minimum-wage slips often show zero income tax. Above that, tax applies to the excess after exemption. Gross-to-net tools model this; employer payroll is authoritative.
Do not mix non-wage income
Rental, capital, self-employment or business income can follow different filing rules. This guide focuses on wage withholding. Annual returns need GİB guidance or a tax advisor — Hesapla is not legal advice.
Practical steps & tools
Compute SGK-net base, subtract exemption, place YTD + current month into brackets, then tax the slice. Use income-tax, gross-to-net and net-to-gross calculators. Informational only.
Common mistakes
Applying the top marginal rate to all income, forgetting exemption, treating annual limits as monthly, and using last year’s table as 2026.
Practical tips
- Read bracket limits as annual bases.
- Expect jumps in bonus months.
- Subtract the minimum-wage exemption first.
- Re-check GİB notices periodically.
- Informational — payroll prevails.
FAQ
What is the lowest 2026 rate?
Indicatively 15% on the first wage bracket (about 190,000 TRY annual base). Confirm on the official GİB table.
Why did my net fall mid-year?
Cumulative base may have entered a higher bracket, raising withholding on the same gross. Bonuses cause the same effect.
Does a minimum-wage worker pay income tax?
Often zero on exact minimum wage due to exemption. Higher pay taxes the excess base.
Is the top rate applied to everything?
No. Progressive brackets tax each slice at its own rate. The top rate does not re-tax lower slices at 40%.
Are Hesapla results official?
No. Educational estimates only. GİB tariffs and employer payroll bind.