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Corporate & international tax

What changes on 1 January 2027: rates, thresholds and deadlines

2 min read By Level International
Short answer Each January, Türkiye updates the figures that drive payroll and tax: the minimum wage, income tax brackets, social security floor and ceiling, and dozens of TRY thresholds revalued by the annual revaluation rate. In 2027 there is also a structural change: income from manufacturing and agricultural production is taxed at 12.5% instead of 25%.

2027 figures will be added here once they are announced (usually in December). The 2026 column is kept for comparison.

Key figures: 2026 vs 2027

Item 2026 2027
Gross monthly minimum wage TRY 33,030 To be announced
Social security ceiling (monthly) TRY 297,270 To be announced
Top of first income tax band (employment) TRY 190,000 To be announced
Top income tax rate threshold (40%) TRY 5,300,000 To be announced
Rental income exemption (residential) TRY 58,000 To be announced
High-value residence tax threshold TRY 17,711,000 To be announced
Corporate tax on manufacturing income 25% (1-point reduction for industrial registry holders) 12.5%
Standard corporate tax rate 25% 25%

What changes automatically

  • Revaluation rate: many fees, penalties and TRY thresholds in the tax laws are increased by the annual revaluation rate announced by the Revenue Administration.

  • Income tax brackets: updated for the new year; payroll systems must be reset from January.

  • Social security limits: the floor follows the new minimum wage, and the ceiling is recalculated.

  • Severance pay ceiling: updated in January and July.

  • Deductible expense limits: such as car rental and purchase caps.

Structural changes to watch in 2027

  • 12.5% rate on manufacturing income from 2027 earnings, which requires separating manufacturing profit from other income.

  • Domestic minimum tax continues as a 10% floor and should be included in 2027 advance tax planning.

  • Pillar Two reporting for large groups continues with the domestic top-up tax, IIR and UTPR.

Checklist for January

Frequently asked questions

When are the new figures announced?

The minimum wage and most revalued amounts are usually announced in December, before they take effect on 1 January.

Do the changes apply to December salaries paid in January?

Payroll figures follow the period the salary relates to; check the rules for each item with your payroll provider.

Where can I find the full list?

Subscribe to our tax alerts; we publish the complete table when the figures are final.

Ready for January?

Our Tax and Payroll teams update your systems and brief your finance team on the 2027 changes.

Subscribe to tax alerts

This page provides general information and is not legal or tax advice. Every situation is different; talk to us before you act.

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