
Tax Brackets to be Considered for Wage Income in 2026
| Income bracket | Tax rate |
| Up to 190,000 TL | 15% |
| For 190,000 TL out of 400,000 TL, the amount is 28,500 TL, the rest is... | 20% |
| For 400,000 TL out of 1,500,000 TL, the amount is 70,500 TL, the rest is... | 27% |
| For 1,500,000 TL of 5,300,000 TL, the amount is 367,500 TL, the rest is... | 35% |
| For amounts exceeding 5,300,000 TL, the first 5,300,000 TL is subject to a penalty of 1,697,500 TL, and the remainder is subject to a penalty of 1,697,500 TL. | 40% |
Tax Brackets to be Considered for Non-Wage Income in 2026
| Income bracket | Tax rate |
| Up to 190,000 TL | 15% |
| For 190,000 TL out of 400,000 TL, the amount is 28,500 TL, the rest is... | 20% |
| For 400,000 TL out of 1,000,000 TL, the amount is 70,500 TL, the rest is... | 27% |
| For 1,000,000 TL of 5,300,000 TL, the amount is 232,500 TL, the rest is... | 35% |
| For amounts exceeding 5,300,000 TL, the first 5,300,000 TL is subject to a fine of 1,737,500 TL, and the remainder is subject to a fine of 1,737,500 TL. | 40% |