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Turkey Individual - Taxes on personal income

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Turkey taxes its residents on their worldwide income, whereas non-residents are taxed on Turkish-source earnings only. Income tax is levied on taxable income at progressive rates after certain deductions and allowances.

There is no special tax regime for expatriates.

Personal income tax rates

The following rates apply to employment income from 1 January 2019:

Taxable income (TRY *) Tax on column 1 (TRY) Tax on excess (%)
Over Not over
0 18,000 - 15
18,000 40,000 2,700 20
40,000 148,000 7,100 27
148,000 36,260 35

* Turkish lira

Taxation of certain income from certain financial instruments (as explained in the Income determination section) are carried out by withholding tax (WHT), and the rates are 0%, 10%, 15%, or 18%, depending on the type of income and instruments.

Local income taxes

There are no local taxes on personal income in Turkey.


Last Reviewed - 20 February 2019

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