Turkey – Payroll Parameter changes – 1 January 2025
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Social Security Minimum Gross Wage
Effective from 1 January 2025, the government of Turkey has increased the Social Security minimum gross wage amount to TRY 26,005.50 and net amount to TRY 22,104.67. The monthly SSI ceiling amount has increased to a gross amount of TRY 195,041.40.
| Type EN | Type TR | 2024 | 2025 |
|---|---|---|---|
| SSI Minimum base amount daily | Gunluk Prime Esas Kazanc/ SGK / Alt Sinir | TRY 666.75 | TRY 866.85 |
| SSI Minimum base amount monthly | Aylik Prime Esas Kazanc / SGK / Alt Sinir | TRY 200,002.50 | TRY 26,005.50 |
| SSI Ceiling amount daily | Gunluk Prime Esas Kazanc / SGK /Üst Sinir | TRY 5,000.63 | TRY 6,601.38 |
| SSI Ceiling amount monthly | Aylik Prime Esas Kazanc / SGK /Üst Sinir | TRY 150,018.90 | TRY 195,041.40 |
New Social Security Exemption Amounts Announced
In addition, the government of Turkey has announced the following benefit in kind exemption amounts, effective from 1st January to 31 December 2025.
These amounts will impact employees’ gross social security amounts if the employer provides the respective benefits in kind.
| SSI Type EN | SSI Type TR | 2024 | 2025 |
|---|---|---|---|
| SSI child allowance exemption | Çocuk Yardımı İstisnası / SGK | TRY 400.05 | TRY 520.11 |
| SSI family allowance exemption | Aile Yardımı İstisnası / SGK | TRY 2,000.25 | TRY 2,600.55 |
| SSI meal allowance exemption (cash and card payment) | Yemek Yardımı İstisnası / SGK | TRY 157.69 | TRY 158 |
| Private Ins + Pension ER exemption amounts for SSI base | Ozel sağlık sigortası ve Isveren BES primi istisnası/prime esas kazanç | TRY 6,000.75 | TRY 7,801.65 |
Changes to Income Tax Brackets and Income Tax Exemptions
The government of Turkey has also announced the following income tax exemption amounts and tax brackets, effective from 1 January to 31December 2025.
Tax Bracket
| Tax Limits and Exemption EN | Tax Limits and Exemption TR | 2024 | 2025 |
|---|---|---|---|
| 15% tax amount | 15% Vergi Dilimi | TRY 0.00 ~ 110,000.00 | TRY 0.00 ~ 158,000.00 |
| 20% tax amount | 20% Vergi Dilimi | TRY 110,000.01 ~ 230,000.00 | TRY 158,000.01 ~ 330,000.00 |
| 27% tax amount | 27% Vergi Dilimi | TRY 230,000.01 ~ 870,000.00 | TRY 330,000.01 ~ 1,200,000.00 |
| 35% tax amount | 35% Vergi Dilimi | TRY 870,000.01 ~ 3,000,000.00 | TRY 1,200,000.01 ~ 4,300,000.00 |
| 40% tax amount | 40% Vergi Dilimi | above TRY 3,000,000.01 | above TRY 4,300,000.01 |
| Income tax meal allowance exemption (cash payment) | Yemek Yardımı İstisnası /GV | TRY 170.00 | TRY 240.00 |
| Income tax meal allowance exemption (Card / Coupon) | Yemek Yardımı İstisnası /GV | TRY 187.00 (included %10 VAT) | TRY 264.00 (included %10 VAT) |
| Stamp tax meal allowance exemption (cash payment) | Yemek Yardımı İstisnası /Damga vergisi | TRY 170.00 | TRY 240.00 |
| Stamp tax meal allowance exemption (Card / Coupon) | Yemek Yardımı İstisnası /Damga vergisi | TRY 187.00 (included %10 VAT) | TRY 264.00 (included %10 VAT) |
| Transportation (Card) allowance tax exemption | Yol Yardımı (Kart) İstisnası / GV | TRY 88.00 | TRY 126.00 |
| Disability exemption for degree 1 | 1.Derece Sakatlık İndirimi | TRY 6,900.00 | TRY 9,900.00 |
| Disability exemption for degree 2 | 2.Derece Sakatlık İndirimi | TRY 4,000.00 | TRY 5,700.00 |
| Disability exemption for degree 3 | 3.Derece Sakatlık İndirimi | TRY 1,700.00 | TRY 2,400.00 |
Income Tax Exemption
| Month | Cumulative Minimum Base tax | Monthly Exemption Amount | Calculation Details of Monthly Exemption Amount |
|---|---|---|---|
| January | 22,104.67 | 3,315.70 | 22,104.67 * 0.15 |
| February | 44,209.34 | 3,315.70 | 22,104.67 * 0.15 |
| March | 66,314.01 | 3,315.70 | 22,104.67 * 0.15 |
| April | 88,418.68 | 3,315.70 | 22,104.67 * 0.15 |
| May | 110,523.35 | 3,315.70 | 22,104.67 * 0.15 |
| June | 132,628.02 | 3,315.70 | 22,104.67 * 0.15 |
| July | 154,732.69 | 3,315.70 | 22,104.67 * 0.15 |
| August | 176,837.36 | 4,257.57 | (TRY 158,000 - TRY 154,732.69)*0.15 + (TRY 176,837.36 - TRY 158,000)*0.20 |
| September | 198,942.03 | 4,420.94 | 22,104.67 * 0.20 |
| October | 221,046.70 | 4,420.94 | 22,104.67 * 0.20 |
| November | 243,151.37 | 4,420.94 | 22,104.67 * 0.20 |
| December | 265,256.04 | 4,420.94 | 22,104.67 * 0.20 |
Severance Pay Ceiling
The Severance pay ceiling amount for 2025 is TRY 46,655.43.
The amended rates will apply to all wages and salaries earned after 1st January 2025.
Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.
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Turkey – 2025 Payroll Parameter changes – 1 January 20251.64 MB