Turkey
Individual - Deductions
Last reviewed - 26 July 2023Employment expenses
For individual employees, no business deductions are permitted.
Contributions to social security may be deducted.
Personal deductions
Charitable contributions
Personal deductions are possible within defined limits for donations to specific institutions.
Education & health expenses
Individuals paying their taxes via annual tax returns can deduct their documented education & health 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 total taxable income and annual minimum wage amount.
Personal allowances
There are no personal allowances in Turkey.