Open menu

Practical Information

Print

Date of Update: 31 December 2024

Bordro İK Danışmanlık - CottGroup Bütünleyici Hizmetler

www.cottgroup.com

+90 212 244 9222

2025 Minimum Wage

2025 Minimum Wage

GROSS (TRY) NET (TRY)
Minimum Wage 26.005,50 22,104.67
The 2025 Insurance Premium Base Earnings Limit

The 2025 Insurance Premium Base Earnings Limit

Daily Earnings Limit (TRY) Monthly Earnings Limit (TRY)
Minimum 866.85 26,005.50
Maximum 6,501.38 195,041.40
2025 Exempt Income from Prime Earnings - Meal Allowance

2025 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
2025 Exempt Income from Prime Earnings - Child Allowance

2025 Exempt Income from Prime Earnings - Child Allowance

Monthly (TRY) * 520.11
* For a maximum of two children, per child
2025 Exempt Family Increase from Prime Earnings

2025 Exempt Income from Prime Earnings - Family Allowance

Monthly (TRY) 2.600,55
2025 Income Tax Brackets

2025 Income Tax Brackets

Minimum Maximum %
0 158,000.00 15%
158,000.01 330,000.00 20%
330,000.01 1,200,000.00 27%
1,200,000.01 4,300,000.00 35%
4,300,000.01 and more 40%
2025 Declaration Stamp Taxes

2025 Declaration Stamp Taxes

SSI Declaration Stamp Tax 329.30 TRY
Witholding Tax Declaration Stamp Tax 443.70 TRY
Witholding Tax And SSI Premium Declaration Stamp Tax 526.00 TRY
2025 Stamp Tax Rate

2025 Stamp Tax Rate

Rate 0.759%
2025 Meal Voucher Income Tax Exemption

2025 Meal Voucher Income Tax Exemption

Meal Voucher Income Tax Exemption 240.00 (without VAT)
2025 Commuter Benefit Income Tax Exemption

2025 Commuter Benefit Income Tax Exemption

Commuter Benefit Income Tax Exemption 126.00 TRY
Social Security Incentive no: 5510

Social Security Incentive no: 5510

* Rate 4.00%
Manufacturing Sector 5.00%
* It will come into effect as of February 1, 2025.
2025 Disability Degree Discount (TRY)

2025 Disability Degree Discount (TRY)

1. Degree 9,900.00
2. Degree 5,700.00
3. Degree 2,400.00
2025 Severance Ceiling

2025 I. Period Severance Ceiling

Severance Ceiling 46,655.43 TRY
2025 SSI Parameters

2025 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 11 9 20
Short-Term Insurance Branches 2,25 - 2,25
General Health Insurance 7,5 5 12,5
Unemployment Insurance 2 1 3
Total 22,75 15 37,75
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
2025 Minimum Wage Tax Exemptions

2025 Minimum Wage Tax Exemptions

Period Income Tax Exemption Stamp Tax Exemption
January 3,315.70 197.38
February 3,315.70 197.38
March 3,315.70 197.38
April 3,315.70 197.38
May 3,315.70 197.38
June 3,315.70 197.38
July 3,315.70 197.38
August 4,257.57 197.38
September 4,420.94 197.38
October 4,420.94 197.38
November 4,420.94 197.38
December 4,420.94 197.38
2025 Child Allowance (TRY)

2025 I. Period Income Tax Exempt Child Allowance (TRY)

0-6 Years Old 506.28 TRY
Over 6 Years Old 253.14 TRY

Lets start
Get a quote for your service requirements.

Would you like to know more
about our services?