Income Tax Bracket Calculator (2026)

Enter your income type and annual tax base; see the calculated income tax, which bracket you fall into, the marginal rate and the effective tax rate, broken down bracket by bracket.

Runs 100% in your browser — your income information is never sent to a server.
Based on the 2026 income tax tariff (Revenue Administration General Communiqué No. 332, Official Gazette 31.12.2025). Brackets are updated every December; provided for informational purposes.

Calculate Income Tax

Calculated Income Tax
—
Your Bracket / Marginal Rate
—
Effective Tax Rate
—

Bracket-by-bracket breakdown

Bracket Range (₺) Rate Tax Base in Bracket Tax in Bracket

How Is Income Tax Calculated?

In Turkey, income tax isn't calculated by applying a single rate to the entire tax base — it's calculated with a progressive tariff: your annual tax base is first split into brackets, only the amount that falls into each bracket is taxed at that bracket's own rate, and the bracket taxes are added up to find the final income tax. The 2026 tariff has five brackets (15%, 20%, 27%, 35%, 40%), and from the third bracket onward the upper limits differ depending on your income type (employment or non-employment).

When to use it: to see in advance which tax bracket a raise or a new job offer would move you into, to estimate how much income tax you'll owe at year-end for rental income (GMSİ) or freelance/self-employment earnings, to compare why different income types (employment versus rent/self-employment) are taxed differently at the same tax base, or to get a more accurate estimate of your net income for personal budgeting.

The calculation applies the annual tax base you enter (the amount left after social security/unemployment premiums, exemptions and deductions) directly to the tariff, and shows you both the total tax and a bracket-by-bracket breakdown — how much tax base falls into each bracket and how much tax is paid at that bracket — in a table. You also see your marginal rate (the rate your next unit of income would be taxed at) and your effective rate (total tax divided by the tax base) separately.

The 2026 brackets and rates in this tool come from GİB's General Communiqué No. 332 (Official Gazette dated 31.12.2025) and are updated every December according to the revaluation rate — so the tool's embedded values are refreshed every year as well. Results are for informational purposes only and don't replace an official tax return or a certified accountant's opinion; the tax base you enter is processed entirely in your browser and is never sent to a server.

Try This Next

Finished here? These might be your next step.

Frequently Asked Questions

Income tax is calculated with a progressive tariff: only the portion of your tax base that falls into a given bracket is taxed at that bracket's rate — the entire base is never taxed at the top marginal rate. For example, once your base reaches ₺400,001, only that last ₺1 falls into the 27% bracket; the preceding ₺400,000 is still taxed at the 15%/20% rates.

In the 2026 tariff, the first two brackets (up to ₺190,000 and ₺400,000, at 15% and 20%) are the same for both income types. They diverge from the third bracket onward: for employment income the 27% bracket extends up to ₺1,500,000, while for non-employment income (rent, self-employment, business income) the same rate only applies up to ₺1,000,000 — so at the same tax base, the effective/marginal rate on non-employment income can end up higher in some ranges.

The marginal rate is the rate of the topmost bracket your tax base falls into (it shows what share of your next ₺1 of income would be taxed). The effective rate is the average rate found by dividing total calculated tax by the total tax base, and — because lower brackets are taxed at lower rates — it is always lower than or equal to the marginal rate.

No. The tax base is what remains after deducting, where applicable, social security/unemployment insurance premiums, the minimum wage exemption, lump-sum/actual expenses and other deductions from gross income — which deductions apply depends on the income type. Since you enter the final tax base directly, this tool does not compute those deductions itself; see the other related tools on the site (such as gross-to-net salary or rental income/GMSİ) for calculations that include those deductions.

Income tax bracket thresholds are updated each year according to the revaluation rate under the Income Tax Law, and are published by the Revenue Administration (GİB) in a General Communiqué in the Official Gazette in December. The 2026 brackets were set by Communiqué No. 332 (Official Gazette dated 31 December 2025); this tool needs to be updated by hand whenever a new communiqué is published.

Last updated: