|
Minimum Wage
|
01.01.2025-31.12.2025
|
|
Gross Minimum Wage
|
26,005.50
|
|
Net Minimum Wage
|
22,104.67
|
|
|
|
|
Severance Pay Ceiling
|
01.01.2025-31.12.2025
|
|
Severance Pay Ceiling
|
46,655.42
|
|
|
|
|
Earnings Subject to Social Security Premium
|
01.01.2025-31.12.2025
|
|
Lower Limit
|
26,005.50
|
|
Upper Limit
|
195,041.50
|
|
|
|
|
Tax-Free Meal Allowance
|
2025
|
|
Meal Allowance Exemption (Excl. VAT)
|
240
|
|
Meal Allowance Social Security Exemption
|
158
|
|
|
|
|
Stamp Tax Rate on Salaries
|
2025
|
|
Stamp Tax Rate on Salaries
|
0.00759
|
|
|
|
|
Disability Deduction Rates
|
2025
|
|
1st Degree Disabled
|
9,900.00
|
|
2nd Degree Disabled
|
5,700.00
|
|
3rd Degree Disabled
|
2,400.00
|
|
|
|
|
Income Tax Brackets for Salaries
|
2025
|
|
Up to 158,000 TL
|
15%
|
|
For 330,000 TL, 23,700 TL for 158,000 TL and the
excess
|
20%
|
|
For 1,200,000 TL, 58,100 TL for 330,000 TL and the
excess
|
27%
|
|
For 4,300,000 TL, 293,000 TL for 1,200,000 TL and
the excess
|
35%
|
|
For over 4,300,000 TL, 1,378,000 TL for 4,300,000 TL
and the excess
|
40%
|
|
Income Tax Brackets for Non-Salary Income
|
2025
|
|
Up to 158,000 TL
|
15%
|
|
For 330,000 TL, 23,700 TL for 158,000 TL and the
excess
|
20%
|
|
For 800,000 TL, 58,100 TL for 330,000 TL and the
excess
|
27%
|
|
For 4,300,000 TL, 185,000 TL for 800,000 TL and the
excess
|
35%
|
|
For over 4,300,000 TL, 1,410,000 TL for 4,300,000 TL
and the excess
|
40%
|
|
Employment Quotas for Disabled, Former Convicts, and
Terror Victims in Workplaces with 50 or More Employees (2025)
|
|
|
|
Private Sector
|
|
Disabled
|
0.03
|
|
Former Convicts -
|
-
|
|
Optional Disabled/Former Convicts -
|
-
|
|
Terror Victims -
|
-
|
|
|
|
|
Annual Paid Leave Durations
|
|
|
For service duration between 1 and 5 years
(inclusive)
|
14 Days
|
|
For service duration more than 5 years but less than
15 years
|
20 Days
|
|
For service duration of 15 years (inclusive) or more
|
26 Days
|
|
For workers under 18 or over 50
|
Minimum 20 Days
|
|
|
|
|
Service Duration
|
Notice Compensation Amount
|
|
For jobs lasting less than 6 months
|
2 Weeks’ Salary
|
|
6 Months–1.5 Years
|
4 Weeks’ Salary
|
|
1.5–3 Years
|
6 Weeks’ Salary
|
|
More than 3 Years
|
8 Weeks’ Salary
|
|
|
|
|
2025 Child Allowance Exemption
|
01.01.2025-31.12.2025
|
|
Social Security
|
520,11 TL
|
|
2025 Family Allowance Exemption
|
01.01.2025-31.12.2025
|
|
Social Security
|
2.600,55 TL
|
