Which bracket is your income tax in?
Enter your annual tax base or your monthly gross salary to see your tax, your effective rate and your bracket changes under the 2026 income tax brackets.
- 2026 tax brackets
- Minimum wage exemption
- Month-by-month bracket changes
Income tax payable
TRY 66,618.80
Effective rate 11.1% · your highest bracket 27%
- Annual tax base
- TRY 600,000.00
- Calculated income tax
- TRY 124,500.00
- Minimum wage exemption
- − TRY 57,881.20
- Income tax payable
- TRY 66,618.80
- Remaining after tax
- TRY 533,381.20
| Bracket | Base | Rate | Tax |
|---|---|---|---|
| 0 – 190,000 | TRY 190,000.00 | 15% | TRY 28,500.00 |
| 190,000 – 400,000 | TRY 210,000.00 | 20% | TRY 42,000.00 |
| 400,000 – 600,000 | TRY 200,000.00 | 27% | TRY 54,000.00 |
Current Figures
2026 income tax brackets
Income tax is progressive: only the part of your tax base that falls into each bracket is taxed at that bracket's rate. Moving into a higher bracket does not mean all of your income is taxed at the higher rate.
The tariffs for wage income and non-wage income differ from the third bracket onwards.
| Rate | Wage income | Non-wage income |
|---|---|---|
| 15% | 0 – 190,000 TRY | 0 – 190,000 TRY |
| 20% | 190,000 – 400,000 TRY | 190,000 – 400,000 TRY |
| 27% | 400,000 – 1,500,000 TRY | 400,000 – 1,000,000 TRY |
| 35% | 1,500,000 – 5,300,000 TRY | 1,000,000 – 5,300,000 TRY |
| 40% | 5,300,000 TRY and above | 5,300,000 TRY and above |
Method
How is income tax calculated?
Find the tax base
For employees:
gross − SGK − unemploymentemployee shares.Split into brackets
Separate the part of the base that falls into each bracket.
Apply the rates
Multiply each part by its bracket's rate and add them up.
Deduct the exemption
For employees, the minimum wage exemption is deducted from the tax.
Example: annual tax base of TRY 600,000.00 (wage income, no exemption)
| Bracket | Base in bracket | Rate | Tax |
|---|---|---|---|
| 0 – 190,000 TRY | TRY 190,000.00 | 15% | TRY 28,500.00 |
| 190,000 – 400,000 TRY | TRY 210,000.00 | 20% | TRY 42,000.00 |
| 400,000 – 600,000 TRY | TRY 200,000.00 | 27% | TRY 54,000.00 |
| Total | TRY 600,000.00 | 20.8% | TRY 124,500.00 |
Good to Know
What is income tax?
Income tax is levied on the earnings and revenues individuals obtain during a calendar year. Wages, self-employment earnings, rental income, commercial and agricultural earnings and income from movable and immovable capital are the main types of income subject to income tax.
How is tax withheld from salaries?
Employees' income tax is withheld every month by the employer through payroll and paid to the tax office with the combined withholding and premium service return (MUHSGK). Because tax is calculated on the cumulative tax base since the start of the year, you can move into a higher bracket as the year goes on, and your net pay can fall even if your salary stays the same.
How is the minimum wage exemption applied?
Each month, the income tax on that month's minimum wage tax base is calculated and deducted from the employee's tax, so the part of the salary equal to the minimum wage is exempt every month. In 2026, the exemption is worth TRY 57,881.20 a year in total. For stamp tax, the TRY 250.70 due on the minimum wage is also exempt every month.
What counts as non-wage income?
Rental income, self-employment earnings, commercial and agricultural earnings and income from movable and immovable capital are non-wage income. The minimum wage exemption does not apply to them, and they are taxed through an annual return under the non-wage tariff.
Frequently Asked Questions
Questions about income tax
What are the 2026 income tax brackets?
The 2026 tariff for wage income: 15% up to 190,000 TRY, 20% up to 400,000 TRY, 27% up to 1,500,000 TRY, 35% up to 5,300,000 TRY, 40% above that. For non-wage income, the upper limit of the 3rd bracket is 1,000,000 TRY.
Is income tax deducted from the minimum wage?
No. The minimum wage is exempt from income tax and stamp tax. For employees earning more than the minimum wage, the part of the salary equal to the minimum wage is not taxed either; in 2026 this exemption is worth TRY 57,881.20 of income tax a year.
Why are the wage and non-wage tariffs different?
For non-wage income such as rent, self-employment or commercial earnings, the upper limit of the third bracket is lower. As a result, at the same tax base, non-wage income reaches a higher bracket sooner.
What is the effective tax rate?
It is the total tax paid divided by the tax base. Because tax is calculated bracket by bracket, the effective rate is always lower than the rate of your highest bracket.
In which month do I move into a higher bracket?
Use the “With monthly gross salary” mode and enter your salary; the table shows in which month your cumulative base moves into a higher bracket and how your net pay changes from that month on.
Is there a tax deduction for employees with disabilities?
Yes. Depending on the degree of disability, 12,000 TRY (1st degree), 7,000 TRY (2nd degree) or 3,000 TRY (3rd degree) is deducted from the monthly income tax base. This tool does not take the disability deduction into account.
Do salaried employees file an income tax return?
As a rule, no return is filed for wages from a single employer that are taxed at source. If you earn wages from more than one employer and the total from the second and other employers exceeds the 2nd bracket limit, or if your total wages exceed the 4th bracket limit, you must file an annual return.
Related Calculators
Other payroll calculators
Run these calculations automatically, every month, for every employee.
With Dakika, overtime, leave, incentives and deductions flow from time and attendance into payroll in a single process, and legislative changes are tracked for you.
Legal notice: The calculators on this page are provided for information purposes and use Turkey's 2026 statutory parameters. Results may differ depending on workplace-specific incentives, collective agreement terms, disability deductions, additional payments and the cumulative tax base on your payslip. Please consult your payroll specialist for exact amounts. The information you enter is processed only in your browser; it is not sent anywhere or stored.
