Turkey

Individual - Taxes on personal income

Last reviewed - 21 February 2022

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 2022 (numbers in parentheses represent rates and brackets applicable to non-employment income):

Taxable income (TRY*) Tax on column 1 (TRY) Tax on excess (%)
Over Not over
0 32,000 - 15
32,000 70,000 4,800 20
70,000 (170,000) 250,000 12,400 27
(170,000) 250,000 880,000 (39,400) 61,000 35
880,000 (287,900) 281,500 40

* 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.