What Is the Minimum Wage Exemption in Türkiye?
Region: Türkiye
Definition
Minimum Wage Exemption: The Turkish rule that frees the part of a wage equal to the minimum wage from income tax and stamp duty. It applies to every employee, including those paid above the minimum wage.
The minimum wage exemption frees the part of a wage equal to the minimum wage from income tax and stamp duty in Türkiye (Income Tax Law no. 193, art. 23/18; Stamp Duty Law no. 488). It applies to every employee, including those paid above the minimum wage. In 2026 the monthly gross minimum wage is 33,030.00 TRY.
Where it appears in the formulas
Each month, income tax = month's tax − minimum wage's tax for the same month; both come from cumulative bases with the wage tariff. Stamp duty is charged only on the part above the minimum wage: stamp duty = (gross pay − gross minimum wage) × 7.59 per mille. The gross-to-net and net-to-gross salary calculators apply both exemptions.