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Taxation / Salaries

Turkish Taxation System

In Turkish taxation system; rights, burdens, ways of implementing mandates and carrying out duties along with principals of accrual are regulated by the Tax Procedure (TP) Law. This Law comprises procedural and formal provisions of all tax laws. Taxes, duties and charges, and the ones that belong to provincial private administrations and municipalities are within the scope of the Law. However, taxes, duties and charges collected by customs administrations are not subject to the TP Law. Please click here for details of this law and Turkish Taxation System.

Salaries and Wages

Income derived from dependent personal services is subject to the income tax. This income comprises such income from all kinds of employment in both public and private sector as salaries and wages, as well as associated supplementary income such as allowances, bonuses, anniversary gifts, gratuities, commissions, premiums, compensations and other wage and salary related remunerations including benefits in kind at market value.

In determining taxable amount of salaries and wages, the following expenditures are allowed to be deducted from gross amount:

  • Legal deduction made according to various laws or regulations,
  • Payments made for pensions,
  • Payments made for various insurances,
  • Payments made for labor union membership.

 

Please see the 2017 tax rates for income (salaries and wages):

 

up to 13.000 TL

%15

For 13.000 TL of 30.000 : 1.950 TL ; For the rest of the amount

%20

For 30.000 TL of 70.000 TL : 5.350 TL; For the rest of the amount

%27

For 70.000 TL of a greater amount : 16.150 TL

For 110.000 TL of a greter amount: 26.950 TL; For the rest of the amount  

%35

 

Please click here to check the updated rates each year.

To see the answers of those questions:

  • I want to buy a real estate in Turkey. What's my tax liability?
  • How can I get my tax identification number? 
  • Can I get refund of the VAT I paid in Turkey?

please click here.

Tax Deduction for Research and Development:

Being valid from 31.07.2004, %40 of expenditures oriented to new technology and searching of knowledge realized in the structure of enterprise and being valid from 01.04.2008 %100 of these expenditures can be deducted from the corporate income declared by annual tax return.

For further detail regarding the tax incentives in Turkey please click here.