Turkiye tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Turkiye tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Turkiye | 40% | 0%* | 20%* | 15%† | 40%† | not computed |
* Provisional — not yet verified by the Sovereign engine. capital gains, dividends: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Turkiye profile carries an accepted source for it.
† This figure rests on a PwC, Deloitte tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Turkiye?
The top rate on a salary is 40%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 40% above TRY 5,300,000.
How are capital gains taxed in Turkiye?
Provisionally 0%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 0% final withholding on gains on Borsa Istanbul shares bought after 1 Jan 2006, any holding period. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Turkiye?
The top rate is 20% (provisional) on dividends and 15% on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 40%.
How is crypto taxed in Turkiye?
Still unverified: we have not settled how Turkiye classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption.
Does Turkiye tax foreign income?
Yes. Turkiye taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Turkiye have a wealth tax?
Yes: Değerli Konut Vergisi (2026), taxed above TRY 17,711,000 municipal building value per home, top rate 1% marginal rate above TRY 35,425,000 per home. Our wealth tax comparison shows what it covers, how debts count and the valuation date. The 2026 valuable-housing tariff needs a confirmed list of taxable homes, each municipal building-tax value and the owner share. Portfolio net worth or market property value cannot establish the taxable base or exemption.
Does Turkiye have an exit tax for individuals?
This is not verified yet: we have not checked whether Turkiye taxes unrealised gains when a resident leaves, so this page does not say that it does not.
What special tax regimes does Turkiye have?
Our profiles list one regime: Turkish Citizenship by Investment (CBI) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in Turkiye?
The Turkiye day test (domicile or continuous six-month stay): domicile or a continuous stay exceeding six months in a calendar year. A separate 2026 exemption for some new residents' foreign income does not change the residence test.
Residence decides whether Turkiye taxes you on these rates. See the Turkiye day-count test and count your own days.
Sources
The Turkiye profile cites 8 sources for these rules, 6 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- GİB — Değerli Konut Vergisi Rehberi 2026 · official, retrieved 2026-11-10
- GİB — Gelir Vergisi Tarifesi 2025 · official, retrieved 2026-11-03
- GİB — Gelir Vergisi Tarifesi 2026 · official, retrieved 2026-11-03
- GIB 2026 other gains guide, section 1.1.1, GVK repeated article 80 · official, retrieved 2026-11-03
- GİB 2026 investment income guide sections 3/7, GVK 22 and 86 · official, retrieved 2026-11-03
- SGK — 2026 prime esas kazanç miktarları · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries — Turkey, taxes on personal income · summary, retrieved 2026-11-11
- Deloitte Turkiye - Tax & Investment Guide 2025 (superseded historical summary) · summary, retrieved 2026-04-29
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Turkiye with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Turkiye side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Ukraine, Kosovo, Albania, Armenia, Azerbaijan, Bosnia and Herzegovina.