Social security contributions are payable by employees and self-employed persons. The rate is 37.5 % (45% for high risky sectors) from the cell fixed regularly (15.221,40 TL during for 2018).
For the employment of the Foreign Personnel, residence and work permits should be obtained.
Taxation of wage/salary income is based on the following Schedule. These rates are announced annually by the Ministry of Finance. The income tax tariff for each year is announced in the form of communique under Article 103 of the Income Tax Law.
2018 income tax rates for individuals’ salary gains are as follows.
|Exceeding TL approx.||Not Exceeding TL||Rate on Excess|
Stamp Duty is applied at 0,759 % on the gross salaries of both full taxpayers and limited taxpayers.