Author Moore Turkey

Introduction

Circular 2026 – 015

2026 Severance Pay Ceiling and Tax Exempt Child Benefit Amounts to be Applied in the First Six Months of the Year Determined

The General Circular of the Directorate General of Public Financial Management and Transformation of the Ministry of Treasury and Finance, dated 01.06.2026 and numbered 27998389-010.06.02-4481518, has determined the civil servant salary coefficients valid for the period of 01/01/2026 – 06/30/2026.

According to the explanations in the circular, the monthly coefficient to be applied in converting the figures in the monthly indicator table and the supplementary indicator figures into monthly amounts; 1,387871, The base salary coefficient to be applied to the base salary indicator for civil servants; ; 22,722793, the supplementary payment coefficient to be applied in converting monthly amounts for hardship, risk, difficulty in procurement, and financial responsibility allowances; ; 0,44014 has been determined.

Severance Pay Ceiling

The calculation result based on the coefficients determined by the circular 1/1/2026 The annual ceiling amount for severance pay to be paid to employees from [date] 64,948.77 TL It has been calculated as and has also been determined by Article 3 of the Circular.

Child Support

Civil servants are paid family allowances, determined by budget laws or by the civil servant salary coefficient set by the Council of Ministers. This allowance is calculated by multiplying a specific indicator number by the coefficient. For children aged 0-6, the indicator is 500, and for other children, it is 250. Child allowances or increases that do not exceed this amount are also exempt from income tax.

Accordingly, the child benefit amounts exempt from income tax to be applied in the first six-month period of 2026 are as follows.

For children aged 0-6, 500 x 1.387871 = 693.94 TL
For other children 250 x 1,387871 =  346.97 TRY 


You can access the Circular in question at the following link.

https://ms.hmb.gov.tr/uploads/2023/01/2023-Yili-Ocak-Ayina-Ait-Mali-ve-Sosyal-Haklara-Iliskin-Genelge-Sira-No-4.pdf

Sincerely