Countries 2026: payroll, tax and LLC registration facts
These five dated 2026 country records compare payroll, employer cost, tax and company setup while keeping unverified evidence visible instead of turning gaps into assumptions.
Comparison table
| Fact | Published value | ||||
|---|---|---|---|---|---|
| Azerbaijan | 400 AZN/month (Ministry of Labour and Social Protection — 2026 social indicators; effective 2026) | 235.29 USD | 20 % of taxable profit (State Tax Service — profit tax guide; effective 2026) | 18 % (State Tax Service — Tax Guide; effective 2026) | not published — we could not confirm this at an official source on 2026 |
| Bulgaria | 620.2 EUR/month (Council of Ministers Decree No. 243/2025; effective 2026-01-01) | 712.61 USD | 10 % of taxable profit (PwC Bulgaria overview; effective 2026) | 20 % (PwC Bulgaria overview; effective 2026) | not published — we could not confirm this at an official source on 2026 |
| Georgia | 20 GEL/month (Presidential Decree No. 351 on the amount of minimum wage; effective 1999-06-04) | 7.66 USD | 15 % of taxable profit (Tax Code of Georgia, Article 98; effective 2026) | 18 % (Tax Code of Georgia, Article 166; effective 2026) | not published — we could not confirm this at an official source on 2026 |
| Turkmenistan | 1410 TMT/month (President of Turkmenistan decree on wage increases; effective 2025-01-01) | not published | 8 % of taxable profit for qualifying Turkmen resident legal entities (Tax Code, article 172(1); effective 2026) | 15 % (Tax Code, article 103; effective 2026) | 100 times the statutory basic amount for calculating taxes and fees (Law on Enterprises, article 29(4); effective 2026) |
| Turkey | 33030 TRY/month (GİB — Asgari ücretin hesabı; effective 2026-01-01) | 677.54 USD | 25 % (GİB — Provisional tax rates; effective 2026) | 20 % (GİB — Current VAT rates; effective 2026) | 50000 TRY (Ticaret Bakanlığı — Company information; effective 2026) |
How to read the table
The minimum-wage column shows monthly gross pay, while the USD comparison follows the recorded exchange-rate unit and date rather than forecasting what an employer will actually pay.
Payroll, corporate tax, VAT and company registration are separate evidence fields, so a verified number in one section does not prove an unresolved number in another section.
Employer cost is a planning estimate built from the listed rules; a foreign employer should confirm worker status, eligibility, local filing practice and current source pages before acting.
Method
PRIMARY identifies an official government, registry, tax or legal source, while SECONDARY identifies a professional summary used only where the record says so.
Only values marked verified in the country JSON are printed as numbers; an unresolved rate, threshold, fee or ownership rule is described as not published.
The records were audited on 2026-09-23, and each source should be opened again before a contract, payroll filing, incorporation payment or tax decision is made.
Country by country
Azerbaijan
Azerbaijan records a verified AZN 400 minimum wage and a staged 2026 private non-oil/gas payroll regime, while several MMC ownership and capital questions remain unresolved.
The evidence record for Azerbaijan explains the practical limits of the comparison and links to the detailed payroll and registration pages.
Overview · Company registration
Bulgaria
Bulgaria records the 2026 euro transition, a verified €620.20 gross minimum wage and a dated €2,300 insurable-income ceiling, while several labour and company fields remain unpublished.
The evidence record for Bulgaria explains the practical limits of the comparison and links to the detailed payroll and registration pages.
Overview · Company registration
Georgia
Georgia retains a nominal GEL 20 minimum-wage figure without a practical wage floor, so its employer-cost page uses a clearly marked assumed GEL 1,000 salary.
The evidence record for Georgia explains the practical limits of the comparison and links to the detailed payroll and registration pages.
Overview · Company registration
Turkmenistan
Turkmenistan retains a verified TMT 1,410 wage and employer pension contribution, while the ordinary employee pension rate and several company-registration fields remain not published.
The evidence record for Turkmenistan explains the practical limits of the comparison and links to the detailed payroll and registration pages.
Overview · Company registration
Turkey
Türkiye records a verified 33,030 TL gross minimum wage, progressive income tax and two SGK incentive cases that change the employer total.
The evidence record for Turkey explains the practical limits of the comparison and links to the detailed payroll and registration pages.