Income Tax Calculator (Turkey)
Turkish progressive income tax, bracket by bracket, with effective rate.
Income tax on an annual taxable base of TRY 500,000 under the 2026 employment schedule is TRY 97,500 — an effective rate of 19.5%, with a top bracket of 27%.
Calculation breakdown
| TRY 0 – TRY 190,000 bracket (15%) | ₺28.500 |
|---|---|
| TRY 190,000 – TRY 400,000 bracket (20%) | ₺42.000 |
| TRY 400,000 – TRY 1,500,000 bracket (27%) | ₺27.000 |
| Total income tax | ₺97.500 |
| Effective tax rate | %19,5 |
Turkey levies personal income tax on a progressive schedule: your annual taxable base is split into brackets and each portion is taxed only at that bracket's rate. This tool applies the official 2026 schedule, supports the two separate tariffs — one for employment income, one for other income such as rent or self-employment — and shows exactly how much tax each bracket contributes.
How is it calculated?
Three steps:
- Pick the schedule. Employment income and other income use separate tariffs. The rates are identical (from 15% up to 40%); the only difference is the upper bound of the 27% bracket, which is TRY 1,500,000 for employment income but TRY 1,000,000 for other income.
- Allocate the base across brackets. The first TRY 190,000 is taxed at 15%, the portion up to TRY 400,000 at 20%, and so on; anything above TRY 5,300,000 is taxed at the top rate of 40%.
- Sum and derive the effective rate. Total tax is the sum of the bracket amounts; the effective rate is total tax divided by the base, and it always sits below the marginal (top applicable) rate. Rounding is to the kurus, half-up, applied once.
| Parameter | Value | Source |
|---|---|---|
| Income tax brackets (wages) | 15% ≤ TRY 190,000 · 20% ≤ TRY 400,000 · 27% ≤ TRY 1,500,000 · 35% ≤ TRY 5,300,000 · 40% (above) | Resmi Gazete 31.12.2025 Sayı 33124 (2025-12-31) |
Example
Consider an employee whose annual cumulative base reaches the second bracket threshold of TRY 400,000. The first TRY 190,000 is taxed at 15% and the remainder at 20%; the tool's breakdown lists each bracket's tax and the total on separate rows. A landlord with the same base pays the same tax at this level, because the first two brackets are shared between the tariffs — the schedules diverge only once the base exceeds TRY 1,000,000, where other income moves to 35% earlier than wages do.
Frequently asked questions
How do Turkish income tax brackets work?
Your entire base is never taxed at a single rate; each slice is taxed only at its own bracket rate. Crossing into a higher bracket raises the tax on the excess portion alone, not on what came before. The tool's row-by-row breakdown makes this visible.
Why are there two different schedules?
The rates are the same; the only difference is the upper bound of the 27% bracket — TRY 1,500,000 for employment income versus TRY 1,000,000 for other income. Wage earners therefore reach the 35% rate later and pay less tax within that range.
What counts as the taxable base?
For employees it is the cumulative gross salary minus employee social security and unemployment premiums. On an annual return it is income after allowable deductions and expenses. Enter that annual taxable amount into the tool.
What is the effective tax rate?
It is total tax divided by the taxable base — your real overall burden. Because the lower brackets pull the average down, the effective rate is always below the marginal rate of the highest bracket you reach.
Does moving into a higher bracket tax all my income at that rate?
No; only the portion above the threshold is taxed at the higher rate. The common fear that "a raise can lower your net income because of brackets" does not apply to the bracket mechanics themselves.
Is the minimum-wage exemption included here?
No; this tool applies the pure schedule. For Turkish payroll, the exemption corresponding to the minimum wage is applied in the gross-to-net salary calculator, which also tracks the month-by-month bracket progression.