Income tax brackets and rates: status for salaried employees
Short answer
The source texts do not include the income tax bracket table. The 2027 revaluation rate is expected (beklenti) to fall between 27 percent and 28.5 percent; the final rate will be set in November.
Income tax for salaried employees is calculated under a progressive (bracketed) tariff. Bracket amounts are set each year by taking the revaluation rate into account. This page does not give bracket amounts; it summarizes the latest developments on the revaluation rate that determines them.
Which rate determines the brackets?
According to the sources, the brackets of the income tax tariff and certain exemption and threshold amounts are set by taking the revaluation rate into account. Under Article 298 (repeated) of Tax Procedure Law No. 213, the rate is the average price increase in the Domestic Producer Price Index (D-PPI) as of October compared with the same period of the previous year.
Expectation for 2027
- The revaluation rate for 2026 is expected to fall between 27 percent and 28.5 percent.
- Even if producer prices do not rise at all in September and October, the lower bound of the rate will be 27.16 percent.
- Given recent monthly increases, a rate between 27.8 percent and 28.1 percent is seen as the most likely scenario (expectation).
- The CPI forecast for end-2026 in the Medium-Term Program is 28.4 percent.
Rates in previous years
- 2022: 122.93 percent
- 2023: 58.46 percent
- 2024: 43.93 percent
- 2025: 25.49 percent
When will the rate be final?
- September dataTÜİK was expected to release the September D-PPI data in the first days of October.
- October dataThe rate will be final once the October data is released in early November.
- Official announcementThe rate will be announced in the Official Gazette through a Tax Procedure Law General Communiqué and will apply from 1 January 2027.
Frequently asked questions
How many brackets are there for salaried employees, and what are the rates?
The sources used do not contain the number, amounts, or rates of the brackets. Refer to Revenue Administration announcements for the current table.
Is the 2027 revaluation rate final?
No. The expectation is between 27 percent and 28.5 percent; it will be final after the October data is released.
Does the revaluation rate affect only income tax?
No. Fixed fees, the motor vehicles tax, fixed amounts in stamp duty, irregularity penalties, and administrative fines are also updated by it.
What was the 2025 revaluation rate?
The rate announced by the Revenue Administration was 25.49 percent.
Source: Gelir İdaresi Başkanlığı
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