2025 I. Period Legal Parameter Changes
- Income Tax Exempted Meal Allowance
- Income Tax Exempted Commuter Allowance
- Disability Degree Discounts
- 2025 Income Tax Rates
- Stamp Tax Rate
Income Tax Exempted Meal Allowance
Meal allowance tax exemption amount that is applied as of 1st of Jan 2025 was announced in 329 serial numbered Income Tax General Communique on December 30, 2024 dated and 32768 numbered bis Official Gazette. According to this communique, meal allowance which is provided by the employer outside of the workplace and workplace outbuildings as defined in the (8)th clause of Article 23 of Income Tax Law, exemption amount is defined as 240.00 TRY to be applied for 2025 calendar year.
Income Tax Exempted Commuting Allowance
Commuting allowance tax exemption amount that is applied as of 1st of Jan 2025 was announced in 329 serial numbered Income Tax General Communique on December 30, 2024 dated and 32768 numbered bis Official Gazette. According to this communique, commuting allowance which is provided by the employer for the commuting of the employees to workplace as defined in the (10)th clause of Article 23 of Income Tax Law, exemption amount is defined as 126.00 TRY to be applied for 2025 calendar year.
Disability Degree Discounts
Disability tax discount amounts which are applied as of 1st of Jan 2025 come into force with publication of 329 serial numbered Income Tax General Communique published on December 30, 2024 dated and 32768 numbered Official Gazette.
According to this communique, disability tax exemption which is defined in the Art. 31 of the Income Tax Law, as follows;
- First Degree Disability Discount: 9,900.00 TRY
- Second Degree Disability Discount: 5,700.00 TRY
- Third Degree Disability Discount: 2,400.00 TRY
2025 Income Tax Rates
Income tax rates that are used in salary calculations as of 1st of Jan 2025 is entered into force by the publication of 329 serial numbered Income Tax General Communique on December 30, 2024 dated and 32768 numbered Official Gazette.
According to this update,
| Minimum | Maximum | % |
|---|---|---|
| 0 | 158,000.00 | %15 |
| 158,000.01 | 330,000.00 | %20 |
| 330,000.01 | 1,200,000.00 | %27 |
| 1,200,000.01 | 4,300,000.00 | %35 |
| 4,300,000,01 ve fazlası | %40 |
Stamp Tax Rate
The new stamp tax amount which will be applicable to declarations is published on the Stamp Tax Law General Communique with 65 serial number on the Official Gazette numbered 32768, dated December 30, 2024, and is as shown below:
- Stamp tax amount of Social Security Declaration is 329,30 TRY
- Stamp tax amount of Withholding Tax Declaration is 443,70 TRY
- Stamp tax amount of the new declaration upon combining Withholding Tax and Premium Service Return is 526,00 TRY
You can reach Income Tax Communique No 329 via the link (In Turkish).
You can reach Stamp Tax Communique No 70 via the link (In Turkish).
You can reach Stamp Tax Table via the link (In Turkish).
Should you have any queries or need further details, please contact your customer representative.
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