The statutory deductions applicable in a standard Turkish payroll are social security premium, 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 2024 will continue in 2025 as well.

Social Security Premium

Social Security Premium is calculated over wages monthly and paid jointly by the employee and the employer. The contribution rates are as follows:

The provisions of the "Mutual Agreement Procedure" in Double Taxation Agreements allow taxpayers to appeal to competent authorities if they believe they have been taxed contrary to the terms of the existing agreement or if there are strong indications that they will be taxed in such a manner.

In this context, the "Mutual Agreement Procedure for the Elimination of Double Taxation Agreements" has been updated and is now available in English.

With the General Communiqué numbered 575 published in the Official Gazette dated November 30, 2024, the amount limit determined within the scope of the obligation to certify collections and payments with documents issued by banks, electronic payment institutions or post office was increased from 7,000 TRY to 30,000 TRY. It is obligatory for those who are within the scope of the obligation to certify, to make all kinds of collections and payments exceeding 30,000 TRY through intermediary financial institutions and to certify these collections and payments with the documents issued by these institutions.

With the announcement dated November 19, 2024, published by the Revenue Administration, the replacement of payment recording devices at fuel stations with new generation pump payment recording devices with increased security level and instant information sharing, and obtaining collateral from those who will obtain a license for the first time in this market and those who continue their activities, considering interventions to these devices and other related systems as a tax evasion offense, the requirement that invoices for fuel and LPG deliveries be issued at the time of delivery, and the requirement that there is no tax debt during the process of obtaining and renewing a fuel license have been put into effect.