Türkiye Income Tax Calculator
Rules and data: TürkiyeBy Hesaplayıcı
The Türkiye income tax calculator applies the Turkish income tax brackets to an annual taxable income and finds the tax due. Enter the annual taxable income, the income year and the type of income. It shows the amount taxed in each bracket, the effective tax rate, the marginal tax rate and the income after tax.
Worked example: 2026 income of 1,000,000 TRY (not wages)
Income tax
232,500 TRY
- Income after tax
- 767,500 TRY
- Effective tax rate
- 23.25%
- Marginal tax rate
- 27.00%
Step by step
bracket 1 = taxable income × 15%
bracket 1 = 190,000 × 15% = 28,500
bracket 2 = taxable income × 20%
bracket 2 = 210,000 × 20% = 42,000
bracket 3 = taxable income × 27%
bracket 3 = 600,000 × 27% = 162,000
Income tax
income tax = Σ bracket
income tax = 28,500 + 42,000 + 162,000 = 232,500
Effective tax rate
effective rate = income tax / taxable income × 100
effective rate = 232,500 / 1,000,000 × 100 = 23.25%
How to use
- Enter the Annual taxable income in TRY: the yearly income after exemptions, deductions and expenses.
- Choose the Income year. The calculator uses the tariff of that year.
- Choose the Type of income: Not wages (rent, self-employment, business income and so on) or Wages.
- Press Calculate.
Formula
Income tax = Σ (amount in the bracket × rate of the bracket)Effective tax rate = income tax / taxable income × 100Income after tax = taxable income − income tax
Σ is the sum over all brackets the income reaches. The amount in the bracket is the part of the taxable income between the start and the end of that bracket. Taxable income is the annual amount you enter. The marginal tax rate is the rate of the highest bracket the income reaches.
The 2026 tariff (Income Tax Law art. 103):
- Not wages: 15% up to 190,000 TRY, 20% up to 400,000 TRY, 27% up to 1,000,000 TRY, 35% up to 5,300,000 TRY and 40% above.
- Wages: the same rates, but the 27% bracket runs up to 1,500,000 TRY.
In the 2025 tariff the bracket limits are 158,000 TRY, 330,000 TRY, 800,000 TRY (1,200,000 TRY for wages) and 4,300,000 TRY.
Worked example
The worked example on this page shows the tax on 1,000,000 TRY of income other than wages in 2026. The amount taxed in each bracket and the tax of that bracket are separate steps. The last steps give the total tax and the effective tax rate.
Limits
The amount you enter is the taxable income; the calculator does not work out exemptions, deductions or expenses. Taxes to be credited (withholding, provisional tax), the stamp duty on the return and the minimum wage exemption are not included. The tax is rounded to the kuruş. The calculator has the tariffs for 2025 and 2026.
Frequently Asked Questions
What are the Turkish income tax brackets for 2026?
For income other than wages: 15% up to 190,000 TRY, 20% up to 400,000 TRY, 27% up to 1,000,000 TRY, 35% up to 5,300,000 TRY and 40% above. For wages the 27% bracket runs up to 1,500,000 TRY.
What is the difference between the marginal and the effective tax rate?
The marginal rate is the rate of the highest bracket your income reaches, and it applies only to the part in that bracket. The effective rate is the total tax divided by the income, and it is never higher than the marginal rate.
If I move into a higher bracket, is all my income taxed at the higher rate?
No. Each rate applies only to the part of the income inside its bracket. The tax on the income in the lower brackets does not change.
What is taxable income?
Taxable income (matrah) is the yearly income after exemptions, deductions and expenses. The calculator does not work it out; you enter it.
Calculation rules
- The amount is the taxable income: the yearly income after exemptions, deductions and expenses. The calculator does not compute those.
- The tariff is that of the chosen year (Income Tax Law art. 103). For wages the 27% bracket is wider.
- Taxes to be credited (withholding, provisional tax), the stamp duty on the return and the minimum wage exemption are not included.
- The tax is rounded to the kuruş.
Sources (4)
- Data: Gelir Vergisi Genel Tebliğleri, Resmî Gazete, valid from January 1, 2026, updated September 13, 2026
- Law no. 193 (Income Tax Law), art. 103 — mevzuat.gov.tr
- Income Tax General Communiqué no. 332 (2026 tariff) — Resmî Gazete
- Income Tax General Communiqué no. 329 (2025 tariff) — Resmî Gazete