Türkiye 2026: payroll, tax and Ltd. Şti. registration facts

At a glance

Currency note

No official/unofficial exchange-rate gap was established in the reviewed sources.

Payroll: what the employer and the employee pay

On top of gross pay, an employer in Turkey pays Long-term insurance at 12%, General health insurance at 7.5%, Short-term insurance at 2.25%, Employer unemployment insurance at 2%. The employee's own deductions are Pension (malullük, yaşlılık, ölüm) at 9%, General health insurance at 5%, Unemployment insurance at 1%, followed by a progressive income tax. Every rate, cap and source, plus the arithmetic on a real salary, is on the employer-cost page, where the calculator applies the same rules to any monthly gross you type.

Corporate tax, VAT and dividends

The record publishes 25% corporate tax, 20%, 10% and 1% VAT schedules by activity, and 15% dividend withholding for the recorded resident and non-resident individual cases.

Setting up a company

In Turkey, the usual small-company form is the limited liability company (Ltd. Şti.); minimum capital is 50000 TRY; the state fee is 2.48 TRY per establishment-announcement word. Not confirmed at the registry or in the law, and therefore not published here: time days, foreign sole owner. The fees, the registry, the portal and the tax questions a new company meets first are on the company-registration page.

Working time, leave and notice

The verified baseline is a 45-hour week, 50% overtime premium, 14/20/26 working-day leave schedule, two-month probation extendable by collective agreement, and two-to-eight-week statutory notice periods.

What changed in 2026

• Minimum gross/net wage is 33,030.00 / 28,075.50 TRY, versus 26,005.50 / 22,104.67 TRY in 2025.
• 2026 income-tax tariff uses employment-income thresholds of 190,000 / 400,000 / 1,500,000 / 5,300,000 TRY and rates of 15%–40%.
• The 2026 SGK manufacturing employer incentive is 5 points through 2026-12-31.
• No 2027 minimum-wage or tax-rate change announcement was found in the reviewed sources.

Editor's note

The GİB calculation records 2026 gross and net minimum pay of 33,030 TL and 28,075.50 TL, up from the recorded 2025 amounts, while the 2026 income-tax tariff uses annual employment-income thresholds of 190,000, 400,000, 1,500,000 and 5,300,000 TL with rates from 15% to 40%. No 2027 minimum-wage or tax-rate announcement was found in the reviewed sources.

SGK and GİB sources verify the contribution components, 297,270 TL monthly prime-earnings ceiling, minimum-wage exemption, corporate tax, VAT schedules, dividend withholding, stamp-tax treatment, company capital and MERSİS. The current evidence is entirely primary for the recorded figures, while an official Resmî Gazete PDF timeout was not used to promote an unverified number.

The employer total changes by eligibility case: the general qualifying private-sector reduction is two points and the manufacturing reduction is five points through 2026-12-31, subject to SGK filing, payment, debt, undeclared-worker and workplace conditions. The 50,000 TL capital is national, but chamber and announcement costs are not one universal all-in fee.

Sources used on this page

• TCMB — indicative exchange rates, 23.09.2026 (USD ForexBuying)
• GİB — Asgari ücretin hesabı
• SGK — 2026 prime earnings limits
• SGK — Premium rates
• GİB — 2026 income-tax tariff
• SGK — Current insurance premium incentives
• GİB — Provisional tax rates
• GİB — Current VAT rates
• GİB — GVK 94. madde kesinti oranları tablosu
• Ticaret Bakanlığı — Company information
• TOBB/TTSG — 2026 announcement tariff
• Ticaret Bakanlığı — MERSİS
• 4857 sayılı İş Kanunu (mevzuat.gov.tr PDF)