Practical Information
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 2026 Minimum Wage | ||
| GROSS (TRY) | NET (TRY) | |
| Minimum Wage | 33,030.00 | 28,075.50 |
The 2026 Insurance Premium Base Earnings Limit | ||
| Daily Earnings Limit (TRY) | Monthly Earnings Limit (TRY) | |
| Minimum | 1,101.00 | 33,030.00 |
| Maximum | 9,909.00 | 297,270.00 |
2026 Exempt Income from Prime Earnings - Meal Allowance |
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| Daily (TRY) * | 300.00 | |
| * If the meal allowance is given in cash or in the form of a meal card / voucher which can also be used outside the purchase of food, the amount to be exempted per day actually worked during the month | ||
2026 Exempt Income from Prime Earnings - Child Allowance |
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| Monthly (TRY) * | 660.60 | |
| * For a maximum of two children, per child | ||
2026 Exempt Income from Prime Earnings - Family Allowance |
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| Monthly (TRY) | 3,303.00 | |
Income Tax Brackets Applicable to Wage Earners for 2026 | ||
| Minimum | Maximum | % |
| 0 | 190,000.00 | 15% |
| 190,001.00 | 400,000.00 | 20% |
| 400,001.00 | 1,500,000.00 | 27% |
| 1,500,001.00 | 5,300,000.00 | 35% |
| 5,300,001.00 TRY and more | 40% | |
2026 Declaration Stamp Taxes | ||
| SSI Declaration Stamp Tax | 588.80 TRY | |
| Withholding Tax Declaration Stamp Tax | 791.00 TRY | |
| Withholding Tax and SSI Premium Declaration Stamp Tax | 939.70 TRY | |
2026 Stamp Tax Rate | |
| Rate | 0.759% |
2026 Meal Voucher Income Tax Exemption | |
| Meal Voucher Income Tax Exemption | 300.00 TRY (without VAT) |
2026 Commuter Benefit Income Tax Exemption | |
| Commuter Benefit Income Tax Exemption | 158.00 TRY |
Social Security Premium Discount (Law No. 5510) | |
| Other Sectors | 2 points |
| Manufacturing Sector | 5 points |
2026 Disability Degree Discount (TRY) | |
| 1. Degree | 12,000.00 |
| 2. Degree | 7,000.00 |
| 3. Degree | 3,000.00 |
2026 II. Period Severance Ceiling | ||
| Severance Ceiling | 73,729.87 TRY | |
2026 SSI Parameters |
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| Premium Rates for Those Subject to Employment Contract Under Article 4/1(a) of Law No. 5510 | |||
| Insurance Branch | Employer Share (%) | Employee Share (%) | Total (%) |
| Disability, Old Age, and Death | 12 | 9 | 21 |
| Short-Term Insurance Branches | 2.25 | - | 2.25 |
| General Health Insurance | 7.5 | 5 | 12.5 |
| Unemployment Insurance | 2 | 1 | 3 |
| Total | 23.75 | 15 | 38.75 |
| Premium Rate for Retirees Working Under Article 4/1(a) | |||
| Insurance Branch | Employer Share (%) | Employee Share (%) | Total (%) |
| Social Security Support Premium | 22.5 | 7.5 | 30 |
| Short-Term Insurance Branches | 2.25 | - | 2.25 |
| Total | 24.75 | 7.5 | 32.25 |
2026 Minimum Wage Tax Exemptions |
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| Period | Income Tax Exemption | Stamp Tax Exemption |
| January | 4,211.33 | 250.70 |
| February | 4,211.33 | 250.70 |
| March | 4,211.33 | 250.70 |
| April | 4,211.33 | 250.70 |
| May | 4,211.33 | 250.70 |
| June | 4,211.33 | 250.70 |
| July | 4,537.75 | 250.70 |
| August | 5,615.10 | 250.70 |
| September | 5,615.10 | 250.70 |
| October | 5,615.10 | 250.70 |
| November | 5,615.10 | 250.70 |
| December | 5,615.10 | 250.70 |
Income Tax-Exempt Child Allowance for the Second Period of 2026 (TRY) | |
| 0-6 Years Old | 787.76 |
| Others | 393.88 |