Turkey Income Tax Brackets 2026 and How to File 2026 Income

Income earned in the 2026 calendar year is taxed at progressive rates from 15% to 40% under the tariff set by General Communiqué on Income Tax No. 332 (332 Seri No.lu Gelir Vergisi Genel Tebliği), published in the Official Gazette (Resmî Gazete) of 31 December 2025; separate amounts apply to employment income in the third, fourth and fifth brackets. 2026 income subject to filing is reported in March 2027 on the annual income tax return (yıllık gelir vergisi beyannamesi); the last day in the text of the law is 25 March, while in recent years GİB has accepted returns until the end of the month. The tax is paid in two equal instalments in March and July 2027. Depending on the type of income, the return is filed through the Revenue Administration’s (GİB) pre-filled return system (Hazır Beyan Sistemi) or through e-Beyanname.

The 2026 Income Tax Tariff

The bracket amounts in the tariff in Article 103 of the Income Tax Law (Gelir Vergisi Kanunu, GVK) are increased each year by the revaluation rate (yeniden değerleme oranı) announced for the previous year (GVK mük. m. 123/3). The 2026 tariff was set on the basis of the revaluation rate of 25.49% announced for 2025 and was announced for application to income of the 2026 calendar year (332 Seri No.lu GVGT m. 3/1 and 3/3). The communiqué entered into force on 1 January 2026 (m. 7).

“Income other than employment income” covers rental income (gayrimenkul sermaye iradı), income from movable capital (menkul sermaye iradı), business income, self-employment income and other gains. The separate amounts in the employment income tariff apply only to employment income (ücret).

About the 2027 Tariff

As of 9 November 2026, the income tax tariff to be applied in 2027 has not been published. The 2027 amounts are determined by the revaluation rate to be announced for 2026 under Tax Procedure Law (Vergi Usul Kanunu, VUK) mük. m. 298. The VUK General Communiqué announcing this rate had not appeared in the Resmî Gazete on the check date of this article. The 2026 tariff was published on 31 December 2025; the 2027 tariff is likewise expected to be announced towards the end of the year by a General Communiqué on Income Tax. This article does not include 2027 amounts.

Calculation Examples

Example 1: Foreign Resident in Türkiye, Residential Rental Income

Assumptions: A German national (A) lives in Istanbul throughout 2026 and is a resident taxpayer (tam mükellef). A has let an apartment in Istanbul to an individual as a residence and collected TL 35,000 per month in 2026, a total of TL 420,000. A has no other income and has chosen the flat-rate expense (götürü gider) method. The tenant is an individual with no business activity and therefore does not withhold tax.

1. Gross rental receipts: 12 × 35,000 = TL 420,000
2. Residential rent exemption (2026): TL 58,000. Remainder: 420,000 − 58,000 = TL 362,000 (GVK m. 21/1)
3. Flat-rate expense of 15%, on the amount after deducting the exemption: 362,000 × 15% = TL 54,300 (GVK m. 74/2)
4. Tax base: 362,000 − 54,300 = TL 307,700
5. Tax: TL 28,500 on the first TL 190,000 + (307,700 − 190,000) × 20% = TL 23,540. Total TL 52,040
6. Payment: TL 26,020 in March 2027 and TL 26,020 in the July 2027 instalment period. Stamp duty (damga vergisi) is also assessed on the return.

If the same person had also received a gross salary of TL 1,300,000 from a single Turkish employer in 2026, the gross total of employment and rental income would have been TL 1,720,000. Because this amount exceeds TL 1,500,000, the TL 58,000 exemption could not be applied (GVK m. 21/2). In that case: 420,000 × 15% = TL 63,000 flat-rate expense; tax base TL 357,000; tax 28,500 + (357,000 − 190,000) × 20% = TL 61,900. The salary from a single employer, taxed by withholding (tevkifat), is not added to the return because it does not exceed TL 5,300,000 (GVK m. 86/1-b).

Example 2: Difference Between the Employment Income Tariff and the Other Tariff

Assumption: the annual cumulative taxable employment income base for 2026 (after social security (SGK) contributions and other deductions) is TL 2,000,000. The minimum wage exemption (GVK m. 23/18) and the monthly payroll calculation are not taken into account in this simple example.

1. Employment income tariff: TL 367,500 on TL 1,500,000 + (2,000,000 − 1,500,000) × 35% = TL 175,000. Total TL 542,500
2. If the same base were income other than employment income: TL 232,500 on TL 1,000,000 + (2,000,000 − 1,000,000) × 35% = TL 350,000. Total TL 582,500
3. Difference: TL 40,000. The difference arises because, for employment income, the 27% bracket extends up to TL 1,500,000.

When and How 2026 Income Is Declared

Filing period. The annual return is filed in March of the year following the year in which the income was earned. The law and the administrative practice should be read separately here:

• Text of the law: under GVK m. 92/1, the return is filed from the beginning of March of the following year until the evening of 25 March. For 2026 income, this date is 25 March 2027.
• GİB practice: in the guide it published for 2025 income, GİB announced the filing period as 1–31 March 2026. Acceptance until the end of the month comes from GİB’s announcement for each year, not from the text of the law.
• Position for 2027: as of 9 November 2026, GİB has not published an announcement on the filing period for 2026 income (March 2027). The filing period is again expected to be 1–31 March 2027, but the exact dates should be confirmed by a GİB announcement.

Filing the return by 25 March 2027 is within the deadline in either case.

Payment. The tax assessed on income reported on the annual return is paid in two equal instalments in March and July (GVK m. 117/1, as amended by Law No. 7338). The last day for the first instalment is 31 March 2027. The second instalment is paid by the end of July 2027. Because 31 July 2027 falls on a Saturday, under the rule that a deadline ending on a holiday extends to the first working day (VUK m. 18), the last day is expected to be Monday, 2 August 2027; this should be confirmed by GİB’s announcement for that year.

Pre-filled return system (Hazır Beyan Sistemi). Individuals whose income subject to filing consists only of rent, income from movable capital, employment income and other gains and income can file their return at hazirbeyan.gib.gov.tr. Login is possible with a user code, e-Devlet or a foreigner identification number. For a person not registered with a tax office (vergi dairesi), registration is opened automatically when the return is approved. The Hazır Beyan mobile app can also be used.

e-Beyanname. Those with business, agricultural or self-employment income file their returns through e-Beyanname (the electronic filing system), usually through a licensed accountant. For individual filing, see our individual tax services and preparation of tax returns pages.

Persons leaving Türkiye permanently file the return within the 15 days before departure. In the event of death, the return is filed within 4 months from the date of death (GVK m. 92).

Who Must File and Who Does Not

As a rule, individuals report their income on an annual return (GVK m. 85). GVK m. 86, however, excludes certain income from filing. The amounts applicable for 2026 are as follows:

Half of the dividends received from resident corporations is exempt from income tax (GVK m. 22/3). If filed, the tax withheld from the dividend is credited against the tax calculated on the return. For dividend distributions to foreign shareholders, see our article on dividend withholding tax for non-resident shareholders.

Conditions of the Residential Rent Exemption

• The exemption applies only to receipts from buildings let as residences; it does not apply to rent on business premises.
• If the income is not declared on time or is under-declared, the exemption cannot be used (GVK m. 21/1). According to the GİB guide, those who declare on a late return filed before any finding by the tax administration can use the exemption.
• Those required to report business, agricultural or professional income on an annual return cannot use the exemption (GVK m. 21/2).
• Persons whose receipts exceed the exemption amount cannot use the exemption if the gross total of their employment income, income from movable capital, income from immovable capital and other gains and income, regardless of whether it must be declared, exceeds TL 1,500,000 for 2026 (the third bracket amount for employment income) (GVK m. 21/2).
• The exemption amount for 2026 is TL 58,000 (332 Seri No.lu GVGT m. 3/2-b).

Withholding on residential rent. No tax is withheld from the rental income of a person who lets a residence to an individual with no business, agricultural or professional activity. GVK m. 94 lists those required to withhold: public administrations, companies, joint ventures, associations and foundations, cooperatives, merchants and self-employed persons who declare their actual income, and certain farmers. An individual tenant is not on this list. Residential rent is therefore usually received without withholding, and the part exceeding the exemption is reported on the return. If the tenant is on this list, tax is withheld from rent payments, including residential rent, under GVK m. 94/5-a. Laws No. 7566 and 7582, published in 2025 and 2026, did not amend GVK m. 21 or m. 94.

Flat-Rate Expense and Actual Expense

Those earning rental income may deduct 15% of receipts as a flat-rate expense; those letting rights cannot use this method. A taxpayer who chooses the flat-rate expense cannot switch back to actual expenses before two years have passed (GVK m. 74/2). Under the actual expense method, costs such as lighting, insurance, repairs, depreciation and property tax are deducted; if the residential exemption is used, the portion of expenses corresponding to the exemption cannot be deducted. Law No. 7566 amended GVK m. 74/1-4: on returns for periods beginning on or after 1 January 2025, interest on loans used to acquire let residences can no longer be deducted as an expense. This rule also applies to 2026 rental income.

New Rules Affecting 2026 Income

GVK mük. m. 20/D, added to the GVK by Law No. 7582, exempts from income tax for 20 years the gains and income derived outside Türkiye by persons who had no domicile and no tax liability in Türkiye in the last three calendar years before being deemed resident in Türkiye. A tax liability in Türkiye during that period arising only from income from immovable property, income from movable capital or capital gains is not an obstacle (GVK mük. m. 20/D-2). The provision applies to persons deemed resident in Türkiye from 1 January 2026 (Law No. 7582, Art. 14/a). The exemption does not apply automatically: the person must apply to the competent tax office (tarha yetkili vergi dairesi) by the end of the calendar year of settlement (by the end of February of the following year for those settling in the last two months of the year) and obtain an exemption certificate (333 Seri No.lu GVGT m. 3/4). No return is filed for exempt foreign income; Turkish-source income is declared under the general rules in this article. For details, see our article on the foreign income exemption for new residents of Türkiye.

Resident and Non-Resident Foreign Taxpayers

A resident taxpayer (tam mükellef) is a person deemed to be settled in Türkiye. This person is taxed on all income in Türkiye and abroad (GVK m. 3). A person whose domicile is in Türkiye, or who stays in Türkiye continuously for more than six months in a calendar year, is deemed settled; temporary absences do not interrupt this period (GVK m. 4). Persons who come for a specific and temporary duty or job are not deemed settled even if they stay longer than six months (GVK m. 5). For countries with a double taxation treaty, residence may also be determined under the treaty provisions.

A non-resident taxpayer (dar mükellef) is a person not settled in Türkiye and is taxed only on income earned in Türkiye (GVK m. 6). Remuneration for services performed in Türkiye and rent on real estate in Türkiye are deemed to be earned in Türkiye (GVK m. 7). The main rules for non-resident taxpayers are:

• Employment income, self-employment income, and income from movable and immovable capital that has been fully taxed by withholding in Türkiye is not declared (GVK m. 86/2). For example, income from business premises let to a company, with 20% tax withheld from the rent, is not declared.
• Rental income without withholding, for example a residence let to an individual, is declared. According to the GİB guide, the TL 58,000 residential exemption also applies to non-resident taxpayers.
• The return is filed with the tax office of the taxpayer’s tax representative (vergi muhatabı) in Türkiye; if there is no representative, with the tax office where the property is located. The Hazır Beyan Sistemi can be accessed with a foreigner identification number.
• Non-resident taxpayers who are not required to file an annual return file a separate return (münferit beyanname) for certain income (GVK m. 101).

Key Dates for 2026 Income

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Last legislation check: 9 November 2026 · Period covered: income of the 2026 calendar year (filing and payment: 2027)