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:

With Law No. 7571, titled "Law Amending the Turkish Penal Code and Certain Other Laws and Decree Law No. 631", which entered into force upon being published in the Official Gazette dated 25 December 2025 and numbered 33118, it has been stipulated that inflation adjustment shall not be applied in the 2025, 2026, and 2027 accounting periods.

Within the scope of Presidential Decision No. 10766, published in the Official Gazette dated 25 December 2025 and numbered 33118, the periods that personnel working in technology development zones and R&D or design centers may spend outside the relevant zones and centers (remote working) in 2026, in order to be covered by the income tax withholding incentive, have been determined.

Property Tax

Property tax is a kind of tax that needs to be paid by owners of real estate such as land, estates, workplace, houses etc. For the properties owned by deed; The person, in whose name the deed has been issued, is the owner of the property and thus liable to pay for real estate tax.