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 Law No. 7571, titled "Law Amending the Turkish Penal Code and Certain Other Laws and Decree Law No. 631", which entered into force upon being published in the Official Gazette dated 25 December 2025 and numbered 33118, it has been stipulated that inflation adjustment shall not be applied in the 2025, 2026, and 2027 accounting periods.

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.

Within the scope of Presidential Decision No. 10766, published in the Official Gazette dated 25 December 2025 and numbered 33118, the periods that personnel working in technology development zones and R&D or design centers may spend outside the relevant zones and centers (remote working) in 2026, in order to be covered by the income tax withholding incentive, have been determined.