Türkiye Wage Tax Relief by Year: AGİ and the Exemption

This page shows the income and stamp tax relief on wages in Türkiye year by year since 2005: the minimum living allowance (AGİ) amount and rates from 2008 to 2021, and the minimum wage income tax and stamp duty exemption since 2022. Every amount is computed from that year’s January minimum wage; the payroll calculators apply the same rules.

How to read the table

• Regime: the relief applied on payslips that year. None in 2005–2007; the AGİ in 2008–2021; the minimum wage exemption since 2022.
• AGİ, single (monthly): one twelfth of 50% of the yearly gross minimum wage at the start of the year, multiplied by the first bracket rate. It is credited against the computed tax; any excess is not refunded. A married employee or a parent adds the shares in the rate columns.
• AGİ self, spouse, children: the shares in the law. 10% for a spouse without work or income; 7.5% for each of the first two children; 10% for the third child from May 2015, 5% before; 5% for each further child. The total share cannot exceed 100%.
• Income tax exemption (January, monthly): the tax at the first bracket rate on January’s gross minimum wage less the employee premiums. During the year the monthly exemption grows once the minimum wage’s cumulative base crosses into the next bracket; the page shows January.
• Stamp duty exemption (January, monthly): 7.59 per mille of the gross minimum wage. Stamp duty is charged only on the part of the wage above the minimum wage.

Periods and currency

The table lists one row per calendar year; 2015, when the regime changed during the year, has two rows (the third child’s share changed on 1 May 2015). The amounts for 2005 to 2008 are in New Turkish lira (YTL); one YTL equals one TL today, so the figures read on one scale.

Legal basis

Law no. 5615 added the AGİ to article 32 of the Income Tax Law with effect from 1 January 2008; Law no. 6645 changed the third child’s share. Law no. 7349 repealed article 32 from 1 January 2022 and introduced the income tax exemption in article 23/18 and the stamp duty exemption in table (2) IV-34 of the Stamp Duty Law. The amounts come from the series on the minimum wage page.