03Ocak2015
2015 Legal Parameter Changes
Legal parameter changes
Effective on January 2015
Minimum wage
Term Gross Amount
01.01.2015-30.06.2015 1.201,50.-TL
01.07.2015-31.12.2015 1.273,50.-TL
To access the full circular in which these announcements were made, please click here.
SGK (Social Security Institution) Maximum and Minimum Amounts
Social Security
Monthly Min. Social Security Base
01.01.2015-30.06.2015 1.201,50.-TL
01.07.2015-31.12.2015 1.273,50.-TL
Monthly Max. Social Security Base
01.01.2015-30.06.2015 7.809.90.-TL
01.07.2015-31.12.2015 8.277,90.-TL
Income Tax Exempted Food Allowance
The meal allowance tax exemption amount has been revised as of 01.01.2015 as announced in the 29221st official gazette of the Income Tax General Communiqué dated 30.12.2014 with the serial number 287. According to this announcement; meal allowance, which is provided by the employer outside of the workplace and workplace outbuildings as defined in the Income Tax Law's 23rd Article, is exempt from taxation up to and including 13,00 TL per day for 2015.
Income Tax Exempted Severance Pay and Child Support
According to the circular numbered 27998389-010-06-02-(913)-11868 released by the General Directorate of Budget and Fiscal Control on 31.12.2014 with the subject ‘Financial and Social Rights’, the coefficients used to calculate the wage of a civil servant have been revised effective 01.01.2015.
The following values have been calculated taking these coefficients into account, and shall be applied for the period between the dates of 01.01.2015-30.06.2015;
Disablement Degree Discount
The Disability tax discount amount has been revised as of 01.01.2015 as announced in the 29221st official gazette of the Income Tax General Communiqué dated 30.12.2014 with the serial number 287.
According to this announcement, the disability tax exemption which is defined in the 31st article of Income Tax Law shall be applied in the following amounts;
1st degree 880 TL
2nd degree 440 TL
3rd degree 200 TL
Income Tax Brackets of 2015
The income tax brackets which are used in salary calculations have been revised as of 01.01.2015 as announced in the 29221st official gazette of the Income Tax General Communiqué dated 30.12.2014 with the serial number 287.
According to this announcement,
Min Max %
0 - 12.000 15 %
12.001 - 29.000 20 %
29.001 - 106.000 27 %
106.001 and more - 35 %
To access the full circular in which these announcements were made, please click here.
Stamp Tax Amounts
The stamp tax amount which are used in declarations have been revised as of 01.01.2015 as announced in the 29221st official gazette of the Stamp Tax General Communiqué dated 30.12.2014 with the serial number 58.
Please contact your customer representative for additional information and requests regarding above matter.
Social Security
Monthly Min. Social Security Base
01.01.2015-30.06.2015 1.201,50.-TL
01.07.2015-31.12.2015 1.273,50.-TL
Monthly Max. Social Security Base
01.01.2015-30.06.2015 7.809.90.-TL
01.07.2015-31.12.2015 8.277,90.-TL
Income Tax Exempted Food Allowance
The meal allowance tax exemption amount has been revised as of 01.01.2015 as announced in the 29221st official gazette of the Income Tax General Communiqué dated 30.12.2014 with the serial number 287. According to this announcement; meal allowance, which is provided by the employer outside of the workplace and workplace outbuildings as defined in the Income Tax Law's 23rd Article, is exempt from taxation up to and including 13,00 TL per day for 2015.
Income Tax Exempted Severance Pay and Child Support
According to the circular numbered 27998389-010-06-02-(913)-11868 released by the General Directorate of Budget and Fiscal Control on 31.12.2014 with the subject ‘Financial and Social Rights’, the coefficients used to calculate the wage of a civil servant have been revised effective 01.01.2015.
The following values have been calculated taking these coefficients into account, and shall be applied for the period between the dates of 01.01.2015-30.06.2015;
- Maximum severance pay to be exempted from income tax is 3.541,37.- TL,
- Monthly child support to be exempted from income tax is;
- For children 0-6 years of age - 39,65 TL,
- For children over 6 years of age - 19,83.- TL.
Disablement Degree Discount
The Disability tax discount amount has been revised as of 01.01.2015 as announced in the 29221st official gazette of the Income Tax General Communiqué dated 30.12.2014 with the serial number 287.
According to this announcement, the disability tax exemption which is defined in the 31st article of Income Tax Law shall be applied in the following amounts;
1st degree 880 TL
2nd degree 440 TL
3rd degree 200 TL
Income Tax Brackets of 2015
The income tax brackets which are used in salary calculations have been revised as of 01.01.2015 as announced in the 29221st official gazette of the Income Tax General Communiqué dated 30.12.2014 with the serial number 287.
According to this announcement,
Min Max %
0 - 12.000 15 %
12.001 - 29.000 20 %
29.001 - 106.000 27 %
106.001 and more - 35 %
To access the full circular in which these announcements were made, please click here.
Stamp Tax Amounts
The stamp tax amount which are used in declarations have been revised as of 01.01.2015 as announced in the 29221st official gazette of the Stamp Tax General Communiqué dated 30.12.2014 with the serial number 58.
- Stamp tax amount of Social Security Declaration is 22,30 TL
- Stamp tax amount of Withholding Tax Declaration is 29,90 TL
Please contact your customer representative for additional information and requests regarding above matter.
