Individual - Deductions

Last reviewed - 21 February 2022

Employment expenses

For individual employees, no business deductions are permitted.

Contributions to social security may be deducted.

Personal deductions

The annual cumulative amount of personal deductions cannot exceed the annual minimum gross wage.

Charitable contributions

Personal deductions are possible within defined limits for donations to specific institutions.

Education expenses

Individuals paying their taxes via annual tax returns can deduct their documented education expenses incurred in Turkey by themselves and their families from income declared on the tax return. This deduction cannot exceed 10% of the income tax base.

Insurance premiums

Personal insurance premiums (for self, spouse, and/or children) are deductible. However, the deduction for insurance premiums cannot exceed 15% of the individual's monthly gross income and annual minimum wage amount.

Personal allowances

There are no personal allowances in Turkey.