Following the determination of the minimum wage amount applicable for 2026, as in every year, the SSI has published Circular No. 2026/2 dated January 7, 2026. With this Circular, to be applied between January 1, 2026 – December 31, 2026; the lower and upper daily and monthly limits of earnings subject to social security contributions for insured persons, the amounts to be taken into account for periods spent abroad and for service debt borrowings, the contribution amounts to be paid by voluntary insured persons and general health insurance insured persons, as well as the amounts to be taken as a basis for administrative monetary penalties and temporary incapacity, funeral, and breastfeeding allowances, have been determined. The principal amounts to be taken into consideration within the scope of Circular No. 2026/2 are set out below, and detailed information can be accessed from the Circular attached to this publication.

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.

• 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.

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 Contributions

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