Author Moore Turkey

Introduction

Circular 2026 – 025

Guidance on the Declaration of Fee Income for the Year 2025 Has Been Published


As of 20.02.2025, the “Tax Guide for Earners of Wage Income” prepared by the Presidency of Revenue Administration for the taxation of individuals who will earn wage income in the 2025 calendar year has been updated and made available for use.

Wage income is generally taxed by withholding, and the tax is levied on the net amount of income. Wage tax withholdings are paid by employers by being declared on the withholding and premium service declaration. Wage income not taxed by withholding is declared on the annual declaration if it exceeds the tax base of the minimum wage.

In addition, wage income taxed via withholding from one or more employers is also declared in the annual tax return if the determined filing thresholds are exceeded.

Those who earn income from wages in 2025, as specified below.,  Annual income tax return To be provided.
 

  • From a single employer withholding tax on salary income and salary 4,300,000 TRY’salaried individuals whose income exceeds (TL 5,300,000 for the calendar year 2026),
  • From multiple employers salaries received by employees from subsequent employers, deducted from the income taxed 330,000 TL’Employees earning over (400,000 TL for the calendar year 2026),
  • For employees who receive wage income taxed through withholding from multiple employers, the total of the wages they receive, including the wage income from their first employer 4.300.000 Employees whose wages exceed TL (TL 5,300,000 for the 2026 calendar year),
  • The total wage income subject to withholding, the amount in the fourth bracket of the tax tariff (4,300,000 TL for the 2025 calendar year, (exceeding TL 5,300,000 for the 2026 calendar year), athletes,
  • The amount in the fourth bracket of the tax tariff for income subject to withholding 4,300,000 TRY for the 2025 calendar year, exceeding TL 5,300,000 for the calendar year 2026, or who receive wages from more than one employer and the total of wages received from subsequent employers 330,000 TL Sports referees who officiate professional sports competitions exceeding (TL 400,000 for the year 2026) and competitions in the top leagues of basketball and volleyball.,
  • Service providers (except those covered by the exception) who receive their fees directly from an employer in a foreign country,
  • Foreign embassy and consulate officials and employees who do not benefit from immunity,
  • Those paid wages that are required by the Ministry of Treasury and Finance to be reported annually,
  • Employees other than those mentioned above whose wages are taxed by deduction.


On the other hand, non-resident individuals will not file an annual tax return for wage income that has been subject to withholding tax in Turkey, and even if they file a tax return for other income, they will not include this income in the return.

You can access the tax guide with example explanations and the infographic explanation via the following links.

https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Ucret_Geliri.pdf

https://cdn.gib.gov.tr/api/gibportal-file/file/getFile?objectKey=DUYURU/UNIVERSAL/2026/2026_Ucret_Geliri_info.pdf

Sincerely