Circular 2026 – 001
The income tax tariff for income to be earned in 2026 has been explained with General Communiqué No. 332 of the Income Tax Law.
The Revenue Administration of the Ministry of Treasury and Finance has announced the income brackets for the tax tariffs to be applied to wage and non-wage income in 2026 in the Revenue Tax General Communiqué numbered 332, published in the Official Gazette dated December 31, 2025, with number 33124 (5th Reprint).
Within the framework of the information provided in the Communiqué, the tax tariffs to be applied to wages and non-wage income earned in 2026 are presented for your attention below:
Income tax rates applicable to earned income in 2026
The other penalties specified by the circular are a separate circular matter. You can access the circular in question via the link below.
https://www.resmigazete.gov.tr/eskiler/2025/12/20251231M5-30.pdf
Sincerely
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