The statutory deductions applicable in a standard Turkish payroll are social security contributions, income tax, and stamp tax. Also, the salaries generated from liaison offices in Türkiye are exempt from income tax per Article 34/14 of Income Tax Law, and these are only subject to social security.

Also, the income tax exemption as much as the income tax deduction amount calculated over the minimum wage for all wages introduced in 2022 will continue in 2026 as well.

Social Security Contributions

Social security contributionsis calculated over wages monthly and paid jointly by the employee and the employer. The contribution rates are as follows:

With Article 29 of Law No. 7571, publicly known as the "omnibus law", which entered into force upon being published in the Official Gazette, and pursuant to Provisional Article 105 added to Law No. 5510 on Social Insurance and General Health Insurance, the collection of all unpaid general health insurance contributions pertaining to periods prior to January 1, 2016, falling within the scope of subparagraph (g) of the first paragraph of Article 60 of Law No. 5510, together with all ancillary receivables related to such contributions, including late payment penalties and late payment interest, has been waived in full.

With the Presidential Decision published in the Official Gazette dated December 25, 2025 and numbered 33118, the period of the social security contribution incentive numbered 6111, which is included in the temporary article 10 of the Unemployment Insurance Law No. 4447, is extended until December 31, 2026.

With the decision of the Minimum Wage Determination Commission published in the Official Gazette dated December 26, 2025 and numbered 33119, the minimum wage and the minimum wage support amount applicable for 2026 have been finalized.