Legislation Categories
Legislative Updates
Here you can access most recent articles on legislative updates regarding Personal Data Protection Law, Social Security Law, Taxation Law, Occupational Health and Safety Law, Code of Obligations, Labor Law, Turkish Commercial Code, Law on Protection of the Value of Turkish Currency, Foreign Exchange Legislation, and Immigration Law in Türkiye.
Bilateral Treaties
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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2024 Minimum Wage | ||
GROSS (TRY) | NET (TRY) | |
Minimum Wage | 20,002.50 | 17,002.12 |
2024 Monthly SSI Base and Ceiling | ||
MONTHLY SSI BASE (TRY) | MONTHLY SSI CEILING (TRY) | |
SSI Base | 20,002.50 | 150,018.90 |
2024 Income Tax Brackets | ||
Minimum | Maximum | % |
0 | 110,000.00 | 15% |
110,000.01 | 230,000.00 | 20% |
230,000.01 | 870,000.00 | 27% |
870,000.01 | 3,000,000.00 | 35% |
3,000,000.01 and more | 40% |
2024 Declaration Stamp Taxes | ||
SSI Declaration Stamp Tax | 228.80 | |
Witholding Tax Declaration Stamp Tax | 308.30 | |
Witholding Tax And SSI Premium Declaration Stamp Tax | 365.50 |
2024 Stamp Tax Rate | |
Rate | 0.759% |
2024 Meal Voucher Income Tax Exemption | |
Meal Voucher Income Tax Exemption | 170.00 (without VAT) |
2024 Commuter Benefit Income Tax Exemption | |
Commuter Benefit Income Tax Exemption | 88.00 |
Social Security Incentive no: 5510 | |
Rate | 5.00% |
2024 Disability Degree Discount (TRY) | |
1. Degree | 6,900.00 |
2. Degree | 4,000.00 |
3. Degree | 1,700.00 |
2024 II. Period Severance Ceiling | ||
Severance Ceiling | 41,828.42 TRY |
2024 Premium Rates | ||
Social Security ER Contribution | ||
Rate | Ceiling | |
20.50% | 150,018.90 | |
Social Security ER Contribution Retired | ||
Rate | Ceiling | |
24.50% | 150,018.90 | |
Social Security ER Unemployment Contribution | ||
Rate | Ceiling | |
2.00% | 150,018.90 | |
SSI Total Employee Contribution | ||
Rate | Ceiling | |
14.00% | 150,018.90 | |
SSI Total Employee Contribution Retired | ||
Rate | Ceiling | |
7.50% | 150,018.90 | |
SSI Employee Unemployment Contribution | ||
Rate | Ceiling | |
1.00% | 150,018.90 |
2024 Minimum Wage Tax Exemptions |
||
Period | Income Tax Exemption | Stamp Tax Exemption |
January | 2,550.32 | 151.82 |
February | 2,550.32 | 151.82 |
March | 2,550.32 | 151.82 |
April | 2,550.32 | 151.82 |
May | 2,550.32 | 151.82 |
June | 2,550.32 | 151.82 |
July | 3,001.06 | 151.82 |
August | 3,400.42 | 151.82 |
September | 3,400.42 | 151.82 |
October | 3,400.42 | 151.82 |
November | 3,400.42 | 151.82 |
December | 3,400.42 | 151.82 |
2024 II. Period Child Allowance (TRY) | |
0-6 Age | 453.90 TRY |
Others | 226.95 TRY |