1. Income Tax Schedule (2026)
Income tax brackets differ for salaried employees and other income earners:
| Income Bracket (TL) | Tax Rate | For Wage Income | For Non-Wage Income |
| Up to 190,000 | 15% | 190,000 TL | 190,000 TL |
| Up to 400,000 | 20% | Next 210,000 TL | Next 210,000 TL |
| Up to 1,000,000 / 1,500,000 | 27% | Up to 1,500,000 TL | Up to 1,000,000 TL |
| Up to 5,300,000 | 35% | Up to 5,300,000 TL | Up to 5,300,000 TL |
| Over 5,300,000 | 40% | Over 5,300,000 TL | Over 5,300,000 TL |
2. Declaration Stamp Tax Amounts (2026)
Fixed stamp duty amounts to be collected from declarations filed in 2026:
Annual Income Tax Declaration: 1,189.50 TL
Corporate Tax Declaration: 1,605.80 TL
VAT and Withholding Tax Declarations: 791.00 TL
Withholding and Premium Service Declaration: 939.70 TL
Municipality and Special Provincial Administration Declarations: 588.80 TL
3. Exemption and Relief Amounts
| Subject | 2026 Exemption Amount |
| Residential Rental Income Exemption | 58,000 TL |
| Daily Meal Allowance (Cash) | 300 TL (VAT excluded) |
| Daily Transportation Allowance | 158 TL (VAT excluded) |
| Capital Gains Exemption | 150,000 TL |
| Disability Deduction (1st Degree) | 12,000 TL / Month |
4. Motor Vehicle Tax (MVT) and Property Tax
MVT Increase: The MVT increase rate for 2026 is applied at 18.95% by Presidential decree. (Example: approx. 10,567 TL annually for 1-3 year old, 1300-1600 cc vehicles.)
Property Tax: Since 2026 is an "interim year", 2025 property tax values have been increased by 12.745%, which is half of the revaluation rate.
Late Payment Surcharge: The monthly late payment surcharge rate applied to tax debts is 3.7%.
5. Irregularity Penalties (Select Items)
1st Degree Irregularity (Capital Companies): 35,000 TL
Failure to Issue Invoice/Receipt: Minimum 17,000 TL per document
Red Light Violation: 2,741 TL
Drunk Driving (First Offense): 11,626 TL