Mevzuat Kategorileri
Hukuksal Düzenlemeler
Türkiye’de Kişisel Verilerin Korunması Kanunu, Sosyal Güvenlik Hukuku, Vergi Hukuku, İş Sağlığı ve Güvenliği Mevzuatı, Borçlar Hukuku, İş Hukuku, Ticaret Hukuku, Türk Parası Kıymetini Koruma Mevzuatı, Kambiyo Mevzuatı ve Vatandaşlık ve Göçmenlik Mevzuatı ile ilgili en güncel bilgilerin yer aldığı makalelere buradan ulaşabilirsiniz.
İkili Anlaşmalar
Türkiye ve diğer ülkeler arasında yapılan en güncel uluslararası ikili sosyal güvenlik ve vergi anlaşmalarının tarihlerine ve dokümanlarına buradan ulaşabilirsiniz.
An important regulation has been introduced regarding the right to benefit from healthcare services for certain insured persons covered under Law No. 5510 on Social Insurances and General Health Insurance.
Pursuant to Presidential Decision No. 10812, published in the Official Gazette dated January 7, 2026 and numbered 33130, the period during which BAĞ-KUR insured persons with outstanding contribution debts and general health insurance holders covered under Article 60/1-g may benefit from healthcare services has been extended until December 31, 2026.
Devamını Oku
Yazar Ümit Kır, Kategori Social Security Law and Legislation
The income tax-exempt meal allowance amount applicable as of 1 January 2026 was announced in Income Tax General Communiqué No. 332, published in the Official Gazette dated 31 December 2025 (No. 33124, 5th Supplement). According to this Communiqué, the income tax exemption amount for meal benefits provided by employers outside the workplace and its annexes, as defined under subparagraph (8) of Article 23 of the Income Tax Law, has been set at TRY 300.00 for application in the 2026 calendar year.
Yazar Ümit Kır, Kategori Social Security Law and Legislation, Taxation Law
The statutory deductions applicable in a standard Turkish payroll are social security contributions, income tax, and stamp tax. Also, the salaries generated from liaison offices in Türkiye are exempt from income tax per Article 34/14 of Income Tax Law, and these are only subject to social security.
Also, the income tax exemption as much as the income tax deduction amount calculated over the minimum wage for all wages introduced in 2022 will continue in 2026 as well.
Social security contributionsis calculated over wages monthly and paid jointly by the employee and the employer. The contribution rates are as follows:
With Article 29 of Law No. 7571, publicly known as the "omnibus law", which entered into force upon being published in the Official Gazette, and pursuant to Provisional Article 105 added to Law No. 5510 on Social Insurance and General Health Insurance, the collection of all unpaid general health insurance contributions pertaining to periods prior to January 1, 2016, falling within the scope of subparagraph (g) of the first paragraph of Article 60 of Law No. 5510, together with all ancillary receivables related to such contributions, including late payment penalties and late payment interest, has been waived in full.