Applicable Rates and Limits in Turkish Tax Legislation
Gross Minimum Wage
Net Minimum Wage (single or working wife)
Total Assets
Annual Net Revenue
Headcount
Up to 18.000 TL - gross
18.000- 40.000 TL - gross
40.000- 148.000 TL - gross
Above 148.000 TL - gross
Stamp Tax on Salaries
CIT Rate
< 6 months Experinece
6 months - 1.5 years Experinece
1.5 years - 3 years Experinece
>3 years Experinece
Withholding tax payable when the landlord is a natural person.
Maximum Payable Severance Pay Annual
1-5 Years Experinece
5-15 Years Experinece
>15 Years Experinece
Usually For Basic Needs
Usually For Food-Drink
General Rate for Rest of Services
Gross Revenue as of 2017
When total purchase/sale per each vendor/customer exceeds 5.000,00 TRY monthly.
When purchase amount of FA is greater
When purchase amount of FA is greater
When purchase amount of FA is greater
When purchase amount of FA is greater
When purchase amount of FA is greater
Meal Allowance per day - VAT excluded
Meal Allowance per day - VAT excluded
Meal Allowance per day - VAT excluded
Starting of Work
Adress Change
Change of Entity Name
Branche Change
Workplace Transfer
Liquidation and Bankrupt
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