Personal Income Tax

What is Personal Income Tax?

Personal income tax is a tax that is calculated on the income of real persons.

Which income types are in the scope?

Source of personal income may be one of the following;

  • Commercial Income
    Agricultural Income
    Salaries (Wages)
  • Freelance Services Income
    Income from immovables
    Income from movables (Capital)
    Other Incomes

Who is liable for Personal Income Tax in Turkey ?

FULL TAXPAYER:

Below listed people are liable of personal income tax for all their income generated from Turkey and abroad.

  • People who are resident in Turkey (either or not Turkish national/citizen)
  • Turkish citizens that are located abroad working for an organisation has center in Turkey that assign them to their foreign extensions. (These people are not liable for their foreign income if taxed in that jurisdiction)

PARTIAL TAXPAYER:

Below listed people are liable of personal income tax for their income generated from Turkey.

  • People that are not resident in Turkey are only liable for their income generated from Turkey.

What is the rate of Personal Income Tax?

Personal Income Tax rate starts from 15% and may reach to 35% depending on the amount of income. Treshold values are updated every year.

Salary Ranges (2019):

15%: 0-18.000 TL

20%: 18.001-40.000 TL

27%: 40.001-148.000 TL

35%: 148.001 and more

Other Incomes Ranges (2019):

15%: 0-18.000 TL

20%: 18.001-40.000 TL

27%: 40.001-98.000 TL

35%: 98.001 and more

Please do not hesitate to contact us if you have any questions.

info@taxationturkey.com