Legislation Categories
Legislative Updates
Here you can access most recent articles on legislative updates regarding Personal Data Protection Law, Social Security Law, Taxation Law, Occupational Health and Safety Law, Code of Obligations, Labor Law, Turkish Commercial Code, Law on Protection of the Value of Turkish Currency, Foreign Exchange Legislation, and Immigration Law in Türkiye.
Bilateral Treaties
You can access the dates of the most recent international bilateral social security and double taxation treaties made between Türkiye and other countries and relevant documents here.
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2023 II. Period Minimum Wage | ||
GROSS (TRY) | NET (TRY) | |
Minimum Wage | 13.414,50 | 11.402,32 |
2023 II. Period Monthly SSI Base and Ceiling | ||
MONTHLY SSI BASE (TRY) | MONTHLY SSI CEILING (TRY) | |
SSI Base | 13.414,50 | 100.608,90 |
2023 Income Tax Brackets | ||
Minimum | Maximum | % |
0 | 70,000.00 | 15% |
70,000.01 | 150,000.00 | 20% |
150,000.01 | 550,000.00 | 27% |
550,000.01 | 1.900,000.00 | 35% |
1.900,000.01 and more | 40% |
2023 Declaration Stamp Taxes | ||
SSI Declaration Stamp Tax | 144.4 | |
Witholding Tax Declaration Stamp Tax | 194.6 | |
Witholding Tax And SSI Premium Declaration Stamp Tax | 230.7 |
2023 Stamp Tax Rate | |
Rate | 0.759% |
2023 Meal Voucher Income Tax Exemption | |
Meal Voucher Income Tax Exemption | 110.00 (without VAT) |
2023 Commuter Benefit Income Tax Exemption | |
Commuter Benefit Income Tax Exemption | 56.00 |
Social Security Incentive no: 5510 | |
Rate | 5.00% |
2023 Disability Degree Discount (TRY) | |
1. Degree | 4,400.00 |
2. Degree | 2,600.00 |
3. Degree | 1,100.00 |
2023 II. Period Severance Ceiling | ||
Severance Ceiling | 23,489.83 TRY |
2023 Premium Rates | ||
Social Security ER Contribution | ||
Rate | Ceiling | |
20.50% | 100.608,90 | |
Social Security ER Contribution Retired | ||
Rate | Ceiling | |
24.50% | 100.608,90 | |
Social Security ER Unemployment Contribution | ||
Rate | Ceiling | |
2.00% | 100.608,90 | |
SSI Total Employee Contribution | ||
Rate | Ceiling | |
14.00% | 100.608,90 | |
SSI Total Employee Contribution Retired | ||
Rate | Ceiling | |
7.50% | 100.608,90 | |
SSI Employee Unemployment Contribution | ||
Rate | Ceiling | |
1.00% | 100.608,90 |
2023 Minimum Wage Tax Exemptions |
||
Period | Income Tax Exemption | Stamp Tax Exemption |
January | 1,276.02 | 75.96 |
February | 1,276.02 | 75.96 |
March | 1,276.02 | 75.96 |
April | 1,276.02 | 75.96 |
May | 1,276.02 | 75.96 |
June | 1,276.02 | 75.96 |
July | 1,710.35 | 101.82 |
August | 1,902.62 | 101.82 |
September | 2,280.47 | 101.82 |
October | 2,280.47 | 101.82 |
November | 2,280.47 | 101.82 |
December | 2,280.47 | 101.82 |
2023 II. Period Child Allowance (TRY) | |
0-6 Age | 254.90 TRY |
Others | 127.45 TRY |