Key tax and payroll rates in Türkiye 2026: the one-page cheat sheet
Corporate tax, the 10% minimum tax, withholding rates, VAT, stamp tax, payroll parameters, late payment surcharge and the CBRT policy rate on one page, each with its source.
The rates and thresholds finance teams in Türkiye use most often, on one page. Each line names its source. Last checked 4 November 2026.
Corporate tax
| Item | 2026 |
|---|---|
| Corporate income tax, standard rate | 25% |
| Banks and other financial sector companies | 30% |
| Domestic minimum corporate tax (from fiscal years starting 1 January 2025) | 10% of corporate income before certain deductions and exemptions; the higher of the two calculations is payable |
| Income exclusively from exports | 5-point reduction |
| Manufacturing income of companies with an industrial registry certificate | 1-point reduction |
| Newly listed companies (at least 20% offered to the public) | 2-point reduction for five periods |
| Pillar Two (groups with consolidated revenue of EUR 750m or more) | 15% QDMTT and IIR from 2024, UTPR from 2025 |
| Corporate tax return and payment | 30th day of the fourth month after year-end (30 April) |
| Provisional tax | Quarterly, due on the 17th of the second month after the quarter; no fourth-quarter return |
Withholding tax on payments to non-residents (before treaty relief)
| Payment | Domestic rate |
|---|---|
| Dividends to non-resident companies and to individuals | 15% (dividends to Turkish resident companies: none) |
| Interest | 10% under domestic law; 0% may apply to loans from eligible foreign banks and financial institutions |
| Royalties | 20% (treaties often reduce this to 10%) |
Indirect taxes
| Item | Rate |
|---|---|
| VAT (KDV), general rate | 20% |
| VAT, reduced rates for listed goods and services | 10% and 1% |
| Stamp tax on contracts and similar documents | 0.189% to 0.948% of the stated value |
| Stamp tax on salary payments | 0.759% of gross pay (minimum wage portion exempt) |
| Banking and insurance transactions tax (BSMV), general rate | 5% (some transactions 1% or 0%) |
Payroll
| Item | 2026 |
|---|---|
| Minimum wage, monthly | TRY 33,030.00 gross, TRY 28,075.50 net |
| Social security base, monthly | Floor TRY 33,030.00, ceiling TRY 297,270.00 |
| Employee contributions | 14% social security, 1% unemployment insurance |
| Employer contributions | 21.75% social security, 2% unemployment insurance (23.75%) |
| Employer incentive (no overdue debts) | 2 points; 5 points in manufacturing |
| Income tax on wages | 15% to TRY 190,000; 20% to TRY 400,000; 27% to TRY 1,500,000; 35% to TRY 5,300,000; 40% above (cumulative annual income) |
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Compliance and money
| Item | Current value |
|---|---|
| Late payment surcharge (gecikme zammı) and late payment interest | 3.7% per month from 13 November 2025 |
| Inflation adjustment of tax balance sheets | Not applied for 2025, 2026 and 2027 (Tax Procedure Law, provisional art. 37) |
| CBRT one-week repo (policy) rate | 36%, set on 22 October 2026 (overnight lending 39%, overnight borrowing 34.5%) |
| Statute of limitations for tax assessments | Five years |
Sources: PwC Worldwide Tax Summaries, Türkiye (corporate sections, reviewed 09.09.2026); Gelir Vergisi Genel Tebliği No. 332 (Official Gazette 31.12.2025); minimum wage determination 2025/1; Law No. 7566; Law No. 7571 (Official Gazette 25.12.2025); Presidential Decision No. 10556; CBRT decision of 22.10.2026. Treaty rates differ by country. This page is for information only and is not tax advice.
For information only; not tax, legal or investment advice. Rules change, so check the official source before acting.