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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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The statutory deductions applicable in a standard Turkish payroll are social security premium, income tax, and stamp tax. Also, the salaries generated from liaison offices in Türkiye are exempt from income tax per the article 34/14 of Income Tax Law and these are only subject to social security.
Also, as of 2022, an income tax exemption amount up to the tax amount calculated over minimum wage would be applicable for all wages.
Social Security Premium are calculated over wages monthly and are paid jointly by the employee and the employer. The contribution rates are as follows:
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Author Erdoğdu Onur Erol, Category Social Security Law and Legislation, Taxation Law
In The press release dated July 01, 2022, the Ministry of Labor along with the Minimum Wage Determination Committee have announced the minimum wage to be effective as of July 01, 2022, as shown in the table below.
A declaration obligation has come into force with the General Communiqué No: 538 on Tax Procedure Law (In Turkish) for the internet advertisements.
With that Communique, the transactions would need to be declared within one month for the purchase, sale or rental of movable and immovable properties and goods and services by the intermediary service providers, social network providers and hosting providers, who mediate the publication of advertisements.
The below items would need to be declared to the Revenue Administration via the portal announced by the Ministry:
Author Selma Kıy, Category Taxation Law
Communique Regarding The R&D and Design Support Law has been published on the 27.05.2022 dated and 31848 numbered Official Gazette.
With the Law no: 7346, the regulations in force as of 12.10.2021 are as below:
The amendments on the Law no: 5746 (article 3) and Law no: 4691(temporary article 2) can be summarized as below:
The periods spent outside these centers or Zones are also considered within the scope of income tax withholding incentive, provided that
Author Erdoğdu Onur Erol, Category Taxation Law