In the Revenue Administration’s 2026 tariff, employment income has a wider third band than other income. On wages the 27% band runs to 1,500,000 TL. On non-wage income that limit is 1,000,000 TL. The payslip uses the employment tariff.
| Employment base | Rate | Tax |
|---|---|---|
| Up to 190,000 TL | 15% | 15% of the base |
| 190,000 – 400,000 TL | 20% | 28,500 TL + 20% of the excess |
| 400,000 – 1,500,000 TL | 27% | 70,500 TL + 27% of the excess |
| 1,500,000 – 5,300,000 TL | 35% | 367,500 TL + 35% of the excess |
| Above 5,300,000 TL | 40% | 1,697,500 TL + 40% of the excess |
The band is applied to the accumulated income-tax base, not to monthly gross. The base is gross minus worker SGK and unemployment premium. Monthly base on 50,000 TL gross is 42,500 TL. After six months the accumulated base is 255,000 TL, which means the second band has been entered.
The exemption does not pull the band back
The minimum-wage exemption does not erase the base from the band calculation. The law says amounts in the exemption are still taken into account when the band is determined. Tax is first calculated on the whole base, then the minimum-wage tax for that month is deducted. That is why a high wage, even at the start of the year, consumes the whole 15% band together with the minimum-wage base.
Wage from a single employer does not go onto an annual return if it does not exceed the 5,300,000 TL fourth-band limit in the 2026 tariff. Amounts above that limit are a separate filing matter. Açık Bordro calculates a monthly deduction; it does not file an annual return.