2026 I. Period Legal Parameter Changes
- 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.
Income Tax-Exempt Transportation Allowance
The income tax-exempt transportation 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 transportation benefits provided by employers for employees’ commuting to and from the workplace, as defined under subparagraph (10) of Article 23 of the Income Tax Law, has been set at TRY 158.00 for application in the 2026 calendar year.
Disability Tax Allowance
Disability tax allowance amounts applicable as of 1 January 2026 entered into force following the publication of Income Tax General Communiqué No. 332 in the Official Gazette dated 31 December 2025 (No. 33124).
According to this Communiqué, the disability tax allowance amounts set out under Article 31 of the Income Tax Law for the 2026 calendar year are as follows:
- First-Degree Disability Tax Allowance: TRY 12,000.00
- Second-Degree Disability Tax Allowance: TRY 7,000.00
- Third-Degree Disability Tax Allowance: TRY 3,000.00
2026 Income Tax Rates
The income tax tariff applicable to salary calculations for the 2026 calendar year entered into force following the publication of Income Tax General Communiqué No. 332 in the Official Gazette dated 31 December 2025 (No. 33124).
Income Tax Brackets Applicable to Wage Earners for 2026
| Tax Bracket (TRY) | Tax Rate | Calculated Tax |
|---|---|---|
| 0 - 190,000.00 | 15% | 15% of income |
| 190,001.00 – 400,000.00 | 20% | TRY 28,500 for TRY 190,000, plus 20% of the excess |
| 400,001.00 – 1,500,000.00 | 27% | TRY 70,500 for TRY 400,000, plus 27% of the excess |
| 1,500,001.00 – 5,300,000.00 | 35% | TRY 367,500 for TRY 1,500,000, plus 35% of the excess |
| 5,300,001.00 and above | 40% | TRY 1,697,500 for TRY 5,300,000, plus 40% of the excess |
Income Tax Brackets Applicable to Income Other Than Wages for 2026
| Tax Bracket (TRY) | Tax Rate | Calculated Tax |
|---|---|---|
| 0 - 190,000.00 | 15% | 15% of income |
| 190,001.00 – 400,000.00 | 20% | TRY 28,500 for TRY 190,000, plus 20% of the excess |
| 400,001.00 – 1,000,000.00 | 27% | TRY 70,500 for TRY 400,000, plus 27% of the excess |
| 1,000,001.00 – 5,300,000.00 | 35% | TRY 232,500 for TRY 1,000,000, plus 35% of the excess |
| 5,300,001.00 and above | 40% | TRY 1,737,500 for TRY 5,300,000, plus 40% of the excess |
You can reach Income Tax Communique No 332 via the link. (In Turkish)
Should you have any queries or need further details, please contact your customer representative.
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