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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