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Income tax calculator

This tool calculates according to the income tax schedule applied in Turkey (Law No. 193 on Income Tax, Article 103).

This tool applies the progressive (bracket) schedule in Article 103 of Turkey's Income Tax Law: the part of your taxable base falling into each bracket is taxed at that bracket's own rate, not rounded to a single flat rate. Wage income and non-wage income use different bracket limits — choose your income type first.

Your income type

The net taxable base, after any deductions and exemptions.

This tool applies only the bracket schedule in Article 103. Out of scope: rental income (which has a separate exemption/lump-sum-expense regime), special deductions such as the minimum-living allowance or disability deduction, month-by-month payroll withholding accumulation, and social-security deductions. Your actual payslip net pay may differ from this calculation.

How is Turkish income tax calculated?

The schedule is PROGRESSIVE: the whole base is not taxed at the top bracket's rate — only the slice that falls into each bracket is taxed at that bracket's own rate. For example, on a base of 250,000 TRY: the first 190,000 TRY is taxed at 15%, and the remaining 60,000 TRY at 20% — not all of it at 20%.

Wage income and non-wage income (self-employment, business income, etc.) use different bracket limits: for wage income the third bracket extends up to 1,500,000 TRY, while for non-wage income that bracket ends at 1,000,000 TRY.

Bracket limits are updated every year by the revaluation rate (published in the Income Tax General Communiqué at year end). The 2026 schedule comes from Communiqué Series No. 332; the 2027 schedule will update this page once published in December 2026.

Frequently asked questions

How is income tax calculated?

Your taxable base is split across the brackets, and the slice in each bracket is multiplied by that bracket's own rate (15%, 20%, 27%, 35%, 40%); the sum is your tax. The whole amount is never taxed at the top rate alone.

How much income tax is owed on 3 million TRY?

For non-wage income on a 3,000,000 TRY base: the first 190,000 TRY at 15%, the next 210,000 TRY at 20%, the next 600,000 TRY at 27%, and the remaining 2,000,000 TRY at 35%. Use the calculator above for the exact figure.

How much income tax is owed on 200,000 TRY?

A 200,000 TRY base exceeds the first bracket (190,000 TRY at 15%) by 10,000 TRY, taxed at 20%: 190,000 × 0.15 + 10,000 × 0.20 = 28,500 + 2,000 = 30,500 TRY.

How much income tax is owed on 400,000 TRY?

400,000 TRY lands exactly at the top of the second bracket (190,000–400,000 TRY at 20%): 190,000 × 0.15 + 210,000 × 0.20 = 28,500 + 42,000 = 70,500 TRY.

Sources

This tool is for information only and is not tax or legal advice. Consult a certified accountant for your specific case.