Türkiye Income Tax Brackets and Rates by Year

This page shows every year of Türkiye’s income tax tariff since 2005: the upper limit of each bracket and the rates applied to wage income and to non-wage income. The tariff in force is at the top, every year is in the table and the first bracket’s limit is in the chart. Each row cites the Official Gazette communiqué.

How to read the table

• Bracket and upper limit: up to which yearly taxable income which rate applies. The tariff is progressive: each part of the income that falls into a bracket is taxed at that bracket’s rate, not the whole income at the top rate.
• Wage income: the rates payroll applies to the cumulative tax base. In 2005 and 2006 wage earners had rates five points lower; since 2007 the two tariffs carry the same rates and only the third bracket’s limit is higher for wages.
• Non-wage income: the rates for the yearly return on business, professional, rental and other income.

Revaluation

The bracket limits rise every year by the previous year’s revaluation rate and are announced in the Income Tax General Communiqué published in the last days of December. The limits for 2005 to 2008 are in New Turkish lira; one YTL equals one TL, so the figures read like today’s lira.