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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Türkiye /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.1 Calculating income tax deductions
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2.1.1 Calculating income tax deductions


Türkiye

The statutory deductions applicable in a standard Turkish payroll are:

  1. Ìý

    •ÌýÌýÌýÌý social security premium (2.2)

  2. Ìý

    •ÌýÌýÌýÌý unemployment insurance (employee share

  3. Ìý

    •ÌýÌýÌýÌý income tax (2.1)

  4. Ìý

    •ÌýÌýÌýÌý stamp tax (2.3.1)

The salaries generated from liaison offices in Türkiye are exempt from income tax per Income Tax Law, Art 23/14, and these are only subject to social security (2.1).

From 2022 onwards, an income

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