07Ocak2026

2026 I. Period Legal Parameter Changes

Income Tax-Exempt Meal Allowance
Income Tax-Exempt Transportation Allowance
Disability Tax Allowance
2026 Income Tax Rates

Income Tax-Exempt Meal Allowance

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.

Income Tax-Exempt Transportation Allowance

The income tax-exempt transportation 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 transportation benefits provided by employers for employees’ commuting to and from the workplace, as defined under subparagraph (10) of Article 23 of the Income Tax Law, has been set at TRY 158.00 for application in the 2026 calendar year.

Disability Tax Allowance

Disability tax allowance amounts applicable as of 1 January 2026 entered into force following the publication of Income Tax General Communiqué No. 332 in the Official Gazette dated 31 December 2025 (No. 33124).

According to this Communiqué, the disability tax allowance amounts set out under Article 31 of the Income Tax Law for the 2026 calendar year are as follows:

First-Degree Disability Tax Allowance: TRY 12,000.00
Second-Degree Disability Tax Allowance: TRY 7,000.00
Third-Degree Disability Tax Allowance: TRY 3,000.00

2026 Income Tax Rates

The income tax tariff applicable to salary calculations for the 2026 calendar year entered into force following the publication of Income Tax General Communiqué No. 332 in the Official Gazette dated 31 December 2025 (No. 33124).

Income Tax Brackets Applicable to Wage Earners for 2026

Tax Bracket (TRY)	Tax Rate	Calculated Tax
0 - 190,000.00	15%	15% of income
190,001.00 – 400,000.00	20%	TRY 28,500 for TRY 190,000, plus 20% of the excess
400,001.00 – 1,500,000.00	27%	TRY 70,500 for TRY 400,000, plus 27% of the excess
1,500,001.00 – 5,300,000.00	35%	TRY 367,500 for TRY 1,500,000, plus 35% of the excess
5,300,001.00 and above	40%	TRY 1,697,500 for TRY 5,300,000, plus 40% of the excess

Income Tax Brackets Applicable to Income Other Than Wages for 2026

Tax Bracket (TRY)	Tax Rate	Calculated Tax
0 - 190,000.00	15%	15% of income
190,001.00 – 400,000.00	20%	TRY 28,500 for TRY 190,000, plus 20% of the excess
400,001.00 – 1,000,000.00	27%	TRY 70,500 for TRY 400,000, plus 27% of the excess
1,000,001.00 – 5,300,000.00	35%	TRY 232,500 for TRY 1,000,000, plus 35% of the excess
5,300,001.00 and above	40%	TRY 1,737,500 for TRY 5,300,000, plus 40% of the excess

You can reach Income Tax Communique No 332 via the link. (In Turkish)

Should you have any queries or need further details, please contact your customer representative.

Kategori Social Security Law and Legislation, Taxation Law

Notification!

The content in this article is for general information purposes only and belongs to CottGroup^® member companies. This content does not constitute legal, financial, or technical advice and cannot be quoted without proper attribution.

CottGroup^® member companies do not guarantee that the information in the article is accurate, up-to-date, or complete and are not liable for any damages that may arise from errors, omissions, or misunderstandings that the information may contain.

The information presented here is intended to provide a general overview. Each specific case may require different assessments, and this information may not be applicable to every situation. Therefore, before taking any action based on the information provided in the article, it is strongly recommended that you consult a competent professional in the relevant fields such as legal, financial, technical, and other areas of expertise. If you are a CottGroup^® client, do not forget to contact your client representative regarding your specific situation. If you are not our client, please seek advice from an appropriate expert.

To reach CottGroup^® member companies, click here.