Practical Info

2026 Tax, Social Security and Payroll Guide

2026 Tax, Social Security and Payroll Parameters

Key tax, social security, payroll and filing parameters applicable to businesses, employers and taxpayers in 2026.

1 Minimum Wage and Payroll Parameters (2026)

The minimum wage and related payroll parameters applicable as of 2026 are as follows:

• SGK Employee Contribution: 14%
• Employee Unemployment Insurance Contribution: 1%
• SGK Employer Contribution: 20.5%
• Employer Unemployment Insurance Contribution: 2%

Income tax and stamp duty on the minimum wage have been abolished, and the exemption continues to apply in 2026.

2 Income Tax Tariff (2026)

Under Income Tax Law No. 193, the 2026 income tax tariff is as follows:

Taxation of Employment Income

• Tax is withheld by the employer (withholding tax)
• The cumulative tax base increases during the year
• Employees may move into higher tax brackets

Cases Requiring an Annual Tax Return

An annual tax return may be required in the following cases:

• Employment income is received from more than one employer
• Income not subject to withholding tax is received
• Rental income, investment income and similar income exceed specified thresholds

3 SGK Earnings Subject to Contributions and Premium Practices (2026)

The earnings limits subject to social security contributions for 2026 are as follows:

Contribution Rates

• Employee Share: 15% (SGK + unemployment insurance)
• Employer Share: 22.5%

Key Considerations

• Earnings exceeding the upper limit are not included in the contribution calculation
• Notifications for missing contribution days are subject to specific rules
• Employer incentives can significantly reduce employment costs

Main Incentives

• 5-point contribution discount
• Additional employment incentive
• Employment support for women, young people and persons with disabilities
• R&D and design centre incentives

4 Corporate Income Tax and Withholding Tax Practices

Other Withholding Taxes

• Professional service payments → 20%
• Rental payments → 20%
• Payments to non-resident taxpayers → vary according to the applicable rates

5 Value Added Tax (VAT) Practices

The main VAT rates applicable in Türkiye are:

VAT Withholding

For certain transactions, part of the VAT is declared by the purchaser.

Input VAT Deduction Mechanism

• Input VAT is deducted from output VAT
• Excess VAT may be refunded or carried forward as deductible VAT

6 Stamp Duty and Fees (2026)

Stamp duty is levied on contracts, payroll documents and official documents.

Maximum Amount

The maximum amount determined annually may not be exceeded.

7 Revaluation Rate (2026)

This rate is used to update:

• Tax, fee and penalty amounts
• Monetary limits
• Exemptions and thresholds

8 Filing and Notification Calendar

9 Key Monetary Thresholds and Limits

In 2026, monetary thresholds applicable to various practices have been increased in line with the revaluation rate.

In particular:

• Invoice issuance thresholds
• Irregularity penalties
• Tax return thresholds

are important for taxpayers.

10 Key Points to Consider in Practice

The information provided on this page has been prepared for general information purposes. Professional advice is recommended for specific circumstances that may arise in practice.