Pursuant to the authority granted under Repeated Article 28 of the Tax Procedure Law No. 213, a circular dated January 13, 2026 and numbered VUK-195/2026-1 has been published regarding the extension of the filing deadlines for the Local Minimum Top-Up Corporate Tax Returns relating to the 2024 accounting period, which were required to be submitted by the end of January 15, 2026, as well as the payment deadlines for the taxes assessed based on these returns.

• Income Tax-Exempt Meal Allowance
• Income Tax-Exempt Transportation Allowance
• Disability Tax Allowance
• 2026 Income Tax Rates

Income Tax-Exempt Meal Allowance

The income tax-exempt meal allowance amount applicable as of 1 January 2026 was announced in Income Tax General Communiqué No. 332, published in the Official Gazette dated 31 December 2025 (No. 33124, 5th Supplement). According to this Communiqué, the income tax exemption amount for meal benefits provided by employers outside the workplace and its annexes, as defined under subparagraph (8) of Article 23 of the Income Tax Law, has been set at TRY 300.00 for application in the 2026 calendar year.

According to the Circular dated January 6, 2026 and numbered 27998389-010.06.02-4481518 published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective January 1, 2026.

Income Tax Exempted Severance Pay

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: