An Addition to Cumulative Tax Base Rule
Turkey Revenue Administration has announced a new Communique (no: 321) and added a new statement about the cumulative income tax base transfers to the previously published Communique with the no: 311.
With that new additional rule;
If the employee has generated wage income from more than one employer at the same time, the cumulative income tax bases could be transferred. This rule would be applicable if the employer accepts the employee’s request.
Based on the above addition, the regulations about cumulative income tax base taxation would be as below:
- Employee, who changes employers within a year, can request cumulative taxation per the tariffs / brackets of income tax basis regarding salary income, by notifying the new employer. (Income Tax Communique no: 311)
- If the employee has generated wage income from more than one employer at the same time, the cumulative income tax bases could be transferred. This rule would be applicable if the employer accepts the employee’s request.
You can reach this Tax Communique no: 321 via that link. (In Turkish)
You can review the details of the Tax Communique no: 311 via that link.
Should you have any queries or need further details, please contact your customer representative.
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