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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2025 Minimum Wage | ||
GROSS (TRY) | NET (TRY) | |
Minimum Wage | 26.005,50 | 22,104.67 |
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 |
||
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 |
||
Monthly (TRY) * | 520.11 | |
* For a maximum of two children, per child |
2025 Exempt Income from Prime Earnings - Family Allowance |
||
Monthly (TRY) | 2.600,55 |
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 | ||
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 | |
Rate | 0.759% |
2025 Meal Voucher Income Tax Exemption | |
Meal Voucher Income Tax Exemption | 240.00 (without VAT) |
2025 Commuter Benefit Income Tax Exemption | |
Commuter Benefit Income Tax Exemption | 126.00 TRY |
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) | |
1. Degree | 9,900.00 |
2. Degree | 5,700.00 |
3. Degree | 2,400.00 |
2025 I. Period Severance Ceiling | ||
Severance Ceiling | 46,655.43 TRY |
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 |
||
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 I. Period Income Tax Exempt Child Allowance (TRY) | |
0-6 Years Old | 506.28 TRY |
Over 6 Years Old | 253.14 TRY |
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