Practical Information - Payroll Parameters Türkiye 2026 | CottGroup

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2026 Minimum Wage
	GROSS (TRY)	NET (TRY)
Minimum Wage	33,030.00	28,075.50

The 2026 Insurance Premium Base Earnings Limit
	Daily Earnings Limit (TRY)	Monthly Earnings Limit (TRY)
Minimum	1,101.00	33,030.00
Maximum	9,909.00	297,270.00

2026 Exempt Income from Prime Earnings - Meal Allowance
Daily (TRY) *	158.00
* If the meal allowance is given in cash or in the form of a meal card / voucher which can also be used outside the purchase of food, the amount to be exempted per day actually worked during the month

2026 Exempt Income from Prime Earnings - Child Allowance
Monthly (TRY) *	660.60
* For a maximum of two children, per child

2026 Exempt Income from Prime Earnings - Family Allowance
Monthly (TRY)		3,303.00

Income Tax Brackets Applicable to Wage Earners for 2026
Minimum	Maximum	%
0	190,000.00	15%
190,001.00	400,000.00	20%
400,001.00	1,500,000.00	27%
1,500,001.00	5,300,000.00	35%
5,300,001.00 TRY and more		40%

2026 Declaration Stamp Taxes
SSI Declaration Stamp Tax		588.80 TRY
Withholding Tax Declaration Stamp Tax		791.00 TRY
Withholding Tax and SSI Premium Declaration Stamp Tax		939.70 TRY

2026 Stamp Tax Rate
Rate	0.759%

2026 Meal Voucher Income Tax Exemption
Meal Voucher Income Tax Exemption	300.00 TRY (without VAT)

2026 Commuter Benefit Income Tax Exemption
Commuter Benefit Income Tax Exemption	158.00 TRY

Social Security Premium Discount (Law No. 5510)
Other Sectors	2 points
Manufacturing Sector	5 points

2026 Disability Degree Discount (TRY)
1. Degree	12,000.00
2. Degree	7,000.00
3. Degree	3,000.00

2026 I. Period Severance Ceiling
Severance Ceiling	64,948.77 TRY

2026 SSI Parameters
Premium Rates for Those Subject to Employment Contract Under Article 4/1(a) of Law No. 5510
Insurance Branch	Employer Share (%)	Employee Share (%)	Total (%)
Disability, Old Age, and Death	12	9	21
Short-Term Insurance Branches	2.25	-	2.25
General Health Insurance	7.5	5	12.5
Unemployment Insurance	2	1	3
Total	23.75	15	38.75
Premium Rate for Retirees Working Under Article 4/1(a)
Insurance Branch	Employer Share (%)	Employee Share (%)	Total (%)
Social Security Support Premium	22.5	7.5	30
Short-Term Insurance Branches	2.25	-	2.25
Total	24.75	7.5	32.25

2026 Minimum Wage Tax Exemptions
Period	Income Tax Exemption	Stamp Tax Exemption
January	4,211.33	250.70
February	4,211.33	250.70
March	4,211.33	250.70
April	4,211.33	250.70
May	4,211.33	250.70
June	4,211.33	250.70
July	4,537.75	250.70
August	5,615.10	250.70
September	5,615.10	250.70
October	5,615.10	250.70
November	5,615.10	250.70
December	5,615.10	250.70

Income Tax-Exempt Child Allowance for the First Period of 2026 (TRY)
0-6 Years Old	693.94
Others	346.97