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TR Tax 2023

Turkey Tax Tables 2023 - Tax Rates and Thresholds in Turkey

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This page contains the tax table information used for the calculation of tax and payroll deductions in Turkey in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ TR, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Turkey or would like to add to or suggest amendments to the information herein then please contact us.

Turkey Personal Income Tax Tables in 2023

The Income tax rates and personal allowances in Turkey are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Turkey Tax Calculator 2023.

Turkey Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
15%Income from ₺ 0.000.00to ₺ 70,000.00
20%Income from ₺ 70,000.01 to ₺ 150,000.00
27%Income from ₺ 150,000.01 to ₺ 550,000.00
35%Income from ₺ 550,000.01 to ₺ 1,900,000.00
40%Income from ₺ 1,900,000.01 and above
Turkey Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
15%Income from ₺ 0.000.00to ₺ 70,000.00
20%Income from ₺ 70,000.01 to ₺ 150,000.00
27%Income from ₺ 150,000.01 to ₺ 550,000.00
35%Income from ₺ 550,000.01 to ₺ 1,900,000.00
40%Income from ₺ 1,900,000.01 and above

In Turkey, social security deductions made by employees are deductible from their gross income for the purpose of calculating taxable income. This means that the amounts contributed towards social security by employees can be subtracted from their gross earnings before income tax is computed. This deduction helps lower the taxable base of employees, potentially reducing their overall income tax liability. It's a common practice in many countries to allow such deductions as a way to encourage participation in social security schemes and ensure that individuals are not taxed on the portion of their income set aside for essential social security contributions.

Turkey Social Security and Payroll Deduction Rates in 2023

In Turkey, the social security and payroll deduction system is designed to ensure that employees and employers contribute to various funds intended to provide benefits and protections for the workforce. This comprehensive framework covers health insurance, pension schemes, and employment injury insurance, among other elements. These contributions are mandatory and are calculated based on a percentage of the employee's gross salary.

Turkey Social Security in 2023: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Social Security (SSI) Premium14%20.5%34.5%
SSI Unemployment Premium1%2%3%
Turkey Social Security and Payroll Deduction in 2023: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Social Security (SSI) Premium₺ 160,974.00₺ 12,007,307.00₺ 160,974.00₺ 12,007,307.00
SSI Unemployment Premium₺ 160,974.00₺ 12,007,307.00₺ 160,974.00₺ 12,007,307.00

Turkey VAT Rates in 2023

VAT rates for Turkey are reviewed annually, you can use the VAT Calculator to calculate VAT due in Turkey or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Turkey VAT Rates
VAT RateVAT Description
0%Zero Rated
1%Reduced Rate
8%Reduced Rate
18%Standard Rate

Historic Tax Tables supported for Turkey

The following tax tables are supported by iCalculator™ TR as part of the suite of free tax tools we provide for Turkey.