About Turkish Income Tax (Gelir Vergisi)
Turkey's personal income tax (gelir vergisi) is a progressive tax administered by the Revenue Administration (Gelir İdaresi Başkanlığı). The tax brackets are updated annually and the 2024 brackets reflect significant adjustments to account for inflation. As a progressive system, each bracket's rate only applies to the income within that range — not to the total income.
The 2024 Turkish income tax brackets are: 0–110,000 TL at 15%; 110,001–230,000 TL at 20%; 230,001–580,000 TL at 27%; 580,001–3,000,000 TL at 35%; and above 3,000,000 TL at 40%. Salaried employees have their income tax withheld at source by their employer through the withholding tax (stopaj) system. Self-employed individuals and freelancers file annual income tax returns (yıllık gelir vergisi beyannamesi) by March 31 of the following year.
Note that employees also pay Social Security (SGK) contributions of 14% on gross salary (up to the SGK ceiling), which is separate from income tax. This calculator shows income tax only.
Frequently Asked Questions
The 2024 Turkish income tax brackets are: 0–110,000 TL taxed at 15%; 110,001–230,000 TL at 20%; 230,001–580,000 TL at 27%; 580,001–3,000,000 TL at 35%; above 3,000,000 TL at 40%. These are marginal rates — each rate applies only to income within that bracket, not your total income.
The marginal rate is the rate applied to your last (highest) bracket of income. The effective (average) rate is your total tax divided by total income. For example, someone earning 300,000 TL doesn't pay 27% on all of it — they pay 15% on the first 110,000 TL, 20% on the next 120,000 TL, and 27% on the remaining 70,000 TL. The effective rate will be lower than the marginal rate.
Most salaried employees who work for a single employer do not need to file a separate tax return — their employer withholds income tax monthly via the stopaj system. However, employees with multiple employers, additional income (rental, investment, freelance), or income exceeding certain thresholds must file an annual return by March 31. Self-employed individuals always file annually.
Yes. SGK (Sosyal Güvenlik Kurumu) contributions are entirely separate from income tax. Employee SGK contributions are 14% of gross salary (9% pension + 5% health) up to the SGK premium ceiling. These reduce your taxable income for income tax purposes. The employer also pays an additional 20.5% SGK contribution on top of your gross salary. This calculator focuses on income tax only.