Turkey

Individual - Taxes on personal income

Last reviewed - 22 January 2020

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 2020:

Taxable income (TRY *) Tax on column 1 (TRY) Tax on excess (%)
Over Not over
0 22,000 - 15
22,000 49,000 3,300 20
49,000 180,000 8,700 27
180,000 600,000 44,070 35
600,000 191,070

* 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.