Article 23/18 of the Income Tax Law exempts from income tax the wage that matches gross minimum wage in the month of payment, after worker SGK and unemployment premium are deducted. The Stamp Tax Law also exempts the part of the wage paper that matches minimum wage. Both exemptions are in force in 2026.
The income-tax exemption follows the calendar
The exemption is not a fixed 4,211 TL. As a minimum-wage worker’s own base changes band during the year, the tax that would be due that month also changes. The 2026 minimum-wage base is 28,075.50 TL a month.
| Months | Income-tax exemption that month |
|---|---|
| January – June | 4,211.33 TL |
| July | 4,537.75 TL |
| August – December | 5,615.10 TL |
The January–June exemption is 28,075.50 × 15%. In July the minimum-wage worker’s accumulated base crosses the 190,000 TL limit; part of the month is 15%, the rest 20%. From August the whole month is in the 20% band: 28,075.50 × 20% = 5,615.10. At year-end the accumulated base is 336,906 TL and does not enter the 400,000 TL third band.
The stamp exemption is fixed all year
The stamp exemption is gross minimum wage × 7.59 per mille, 250.70 TL. Because gross minimum wage does not change during the year, this ceiling is the same for twelve months. If your gross is 33,030 TL or below, stamp tax due is zero.
The exemption cannot exceed the tax calculated on minimum wage in that month. For a person paid by more than one employer, the income-tax exemption applies only to the highest wage. Açık Bordro assumes one employer.