Business
Turkey — Business: Payroll
Turkish payroll carries social security of 14% (employee) and 20.75% (employer, general rate) up to a monthly ceiling of TRY 297,270 from 1 January 2026.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries, Turkey individual other taxesLast reviewed: 2026-10-26
Key facts
- Social security salary floor and ceiling from 1 January 2026: TRY 33,030 and TRY 297,270 per month.
- Employee rate is 14%; the employer general rate is 20.75%, reducible by 4 points (to 16.75%) if conditions are met and 5% in manufacturing per the source.
- Unemployment insurance (ceiling TRY 297,270): employee 1%, employer 2%, state 1%.
- The employee social security share is deductible when determining taxable income.
- Stamp tax on salary payments is 0.759% of gross pay (PwC corporate other taxes).
Steps
- 1. Register with the Social Security Institution (SSI) and the Turkish Revenue Administration. — To register with the SSI and the Turkish Revenue Administration, businesses must submit the required documentation and information within the specified timeframe.
- 2. Obtain a tax identification number (TIN) from the Turkish Revenue Administration. — A TIN is required for all businesses operating in Turkey, including those with international connections.
- 3. Implement a payroll system that complies with Turkish regulations. — Businesses must ensure that their payroll system accurately calculates and deducts taxes and contributions, and meets the required reporting and payment deadlines.
- 4. File and pay taxes and contributions on time. — Late payments and non-compliance with tax laws can result in penalties and fines.