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Jan 11, 2023 3 min read

Turkey Announces 2023 Payroll Parameters

Effective from 1 January 2023, the government of Turkey has increased the Social Security Minimum Wage Amount to 10,008.00 TRY Gross and 8,506.80 TRY Net. The monthly SSI Ceiling Amount has increased to a gross amount of 75,060.00 TRY.

Please find the previous and new amounts in the below table.

SSI Amounts EN Version SSI Amounts TR Version Period 01-07-2022 31-12-2022 Period 01-01-2023 31-12-2023
SSI Minimum Base Amount Daily Gunluk Prime Esas Kazanc / SGK / Alt Sınır TRY 215.70 TRY 333,60
SSI Minimum Base Amount Monthly Aylık Prime Esas Kazanc / SGK / Alt Sınır TRY 6,471.00 TRY 10.008,00
SSI Ceiling Amount Daily Gunluk Prime Esas Kazanc / SGK / Üst Sınır TRY 1,617.75 TRY 2.502,00
SSI Ceiling Amount Monthly Aylık Prime Esas Kazanc / SGK / Üst Sınır TRY 48,532.50 TRY 75.060,00

New Social Security Exemption Amounts Announced

In addition, the government of Turkey has announced the following benefit in kind exemption amounts, effective from 1 January to 31 December 2023.

These amounts will impact employees’ Gross Social Security amounts if the employer provides the respective benefits in kind.

SSI Amounts EN Version SSI Amounts TR Version Period 01-07-2022 31-12-2022 Period 01-01-2023 31-12-2023
SSI Child Allowance
Exemption 		Çocuk Yardımı İstisnası / SGK TRY 129.42 TRY 200.16
SSI Family Allowance Exemption Aile Yardımı İstisnası / SGK TRY 647.10 TRY 1,000.86
SSI Meal Allowance Exemption (cash payment) Yemek Yardımı İstisnası / SGK TRY 51.01 TRY 78.90
Meal Allowance Exemption (Card / Coupon) Yemek Yardımı İstisnası / SGK TRY 51.01 TRY 78.90
Private Insurance + Pension ER Exemption Amounts for SSI Base Ozel sağlık sigortası ve Isveren BES primi istisnası/prime esas kazanç TRY 1,941.30 TRY 3.002,40
Heating-Fuel Allowance Exemption Yakacak Yardımı İstisnası / SGK TRY 1,000.00 TRY 1,000.00

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 31 December 2023.

Tax Limits and Exemption Amounts EN Version Tax Limits and Exemption Amounts TR Version Period 01-07-2022 31-12-2022 Period 01-01-2023 31-12-2023
15% Tax Amount 15% Vergi Dilimi TRY 0.00 -32,000.00 TRY 0.00 – 70,000.00
20% Tax Amount 20% Vergi Dilimi TRY 32,000.01 – 70,000.00 TRY 70,000.01 – 150,000.00
27% Tax Amount 27% Vergi Dilimi TRY 70,000.01 – 250,000.00 TRY 150,000.01 – 550,000.00
35% Tax Amount 35% Vergi Dilimi TRY 250,000.01 – 880,000.00 TRY 550,000.01 – 1,900,000.00
40% Tax Amount 40% Vergi Dilimi TRY 880,000.01 + TRY 1,900,000.01 +
Income Tax Meal Allowance Exemption (cash payment) Yemek Yardımı İstisnası /GV TRY 51.00 TRY 110.00
Income Tax Meal Allowance Exemption (Card / Coupon) Yemek Yardımı İstisnası /GV TRY 55.08 TRY 118.80 (included %8 VAT)
Stamp Tax Meal Allowance Exemption (cash payment) Yemek Yardımı İstisnası / Damga vergisi – TRY 110.00
Stamp Tax Meal Allowance Exemption (Card / Coupon) Yemek Yardımı
İstisnası /Damga
vergisi 		– TRY 118.80 (included %8 VAT)
Transportation (Card) Allowance Tax Exemption Yol Yardımı (Kart) İstisnası / GV. TRY 25.50 TRY 56.00
Heating-Fuel Allowance Exemption Yakacak Yardımı
İstisnası / GV		 TRY 1,000.00 TRY 1,000.00
Disability Exemption for 1. Degree 1.Derece Sakatlık İndirimi TRY 2,000.00 TRY 4,400.00
Disability Exemption for 2. Degree 2.Derece Sakatlık İndirimi TRY 1,170.00 TRY 2,600.00
Disability Exemption for 3. Degree 3.Derece Sakatlık İndirimi TRY 500.00 TRY 1,100.00

The amended rates will apply to all wages and salaries earned after 1 January 2023.

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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Turkey – New Social Security and Income Tax Rates.
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