Facts
- Combined corporate income tax rate
- 23.0 % (2022)
- Top statutory personal income tax rate
- 40.8 % (2022)
- Tax revenue, % of GDP
- 17.6 % (2024)
- Top marginal rate incl. employee social security
- 40.8 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 25.0 % (2023)
- Central CIT rate net of sub-central deduction
- 23.0 % (2022)
- Central CIT rate excluding surtax
- 30.0 % (2002)
- Top marginal income tax rate (PIT only)
- 40.8 % (2022)
- Top rate threshold, × average wage
- 6.97× (2022)
- Average annual wage, US$ PPP
- $58,119 (2022)
- Average annual wage, national currency
- 137,340 (2022)
- Tax revenue level
- 15–20% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 31.9 % (2024)
- Taxes on goods and services, % of value added
- 13.4 % (2024)
- ISO code
- TUR
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 17.6 % |
| 2023 | 18.2 % |
| 2022 | 17.2 % |
| 2021 | 17.5 % |
| 2020 | 17.5 % |
| 2019 | 16.5 % |
| 2018 | 17.1 % |
| 2017 | 17.7 % |
| 2016 | 18.3 % |
| 2015 | 18.1 % |
| 2014 | 17.9 % |
| 2013 | 18.4 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 31.9 % |
| 2023 | 32.7 % |
| 2022 | 35.3 % |
| 2021 | 34.8 % |
| 2020 | 30.8 % |
| 2019 | 33.6 % |
| 2018 | 33.8 % |
| 2017 | 29.9 % |
| 2016 | 29.4 % |
| 2015 | 28.3 % |
| 2014 | 29.6 % |
| 2013 | 27.3 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 13.4 % |
| 2023 | 13.7 % |
| 2022 | 12.3 % |
| 2021 | 12.4 % |
| 2020 | 13.5 % |
| 2019 | 12.0 % |
| 2018 | 12.4 % |
| 2017 | 13.8 % |
| 2016 | 14.6 % |
| 2015 | 14.8 % |
| 2014 | 14.3 % |
| 2013 | 15.7 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 25.0 % |
| 2022 | 23.0 % |
| 2021 | 25.0 % |
| 2020 | 22.0 % |
| 2019 | 22.0 % |
| 2018 | 22.0 % |
| 2017 | 20.0 % |
| 2016 | 20.0 % |
| 2015 | 20.0 % |
| 2014 | 20.0 % |
| 2013 | 20.0 % |
| 2012 | 20.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2022 | 23.0 % |
| 2021 | 25.0 % |
| 2020 | 22.0 % |
| 2019 | 22.0 % |
| 2018 | 22.0 % |
| 2017 | 20.0 % |
| 2016 | 20.0 % |
| 2015 | 20.0 % |
| 2014 | 20.0 % |
| 2013 | 20.0 % |
| 2012 | 20.0 % |
| 2011 | 20.0 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $58,119 |
| 2021 | $37,077 |
| 2020 | $34,265 |
| 2019 | $32,625 |
| 2018 | $30,002 |
| 2017 | $29,920 |
| 2016 | $30,101 |
| 2015 | $26,832 |
| 2014 | $24,886 |
| 2013 | $23,053 |
| 2012 | $21,545 |
| 2011 | $20,398 |
Year by year · 34
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Türkiye 2024 | — | — | 17.6 % |
| Türkiye 2023 | — | — | 18.2 % |
| Türkiye 2022 | 23.0 % | 40.8 % | — |
| Türkiye 2021 | 25.0 % | 40.8 % | — |
| Türkiye 2020 | 22.0 % | 40.8 % | — |
| Türkiye 2019 | 22.0 % | 35.8 % | — |
| Türkiye 2018 | 22.0 % | 35.8 % | — |
| Türkiye 2017 | 20.0 % | 35.8 % | — |
| Türkiye 2016 | 20.0 % | 35.8 % | — |
| Türkiye 2015 | 20.0 % | 35.8 % | — |
| Türkiye 2014 | 20.0 % | 35.8 % | — |
| Türkiye 2013 | 20.0 % | 35.8 % | — |
| Türkiye 2012 | 20.0 % | 35.7 % | — |
| Türkiye 2011 | 20.0 % | 35.7 % | — |
| Türkiye 2010 | 20.0 % | 35.7 % | — |
| Türkiye 2009 | 20.0 % | 35.6 % | — |
| Türkiye 2008 | 20.0 % | 35.6 % | — |
| Türkiye 2007 | 20.0 % | 35.6 % | — |
| Türkiye 2006 | 20.0 % | 35.6 % | — |
| Türkiye 2005 | 30.0 % | 35.6 % | — |
| Türkiye 2004 | 33.0 % | 40.6 % | — |
| Türkiye 2003 | 30.0 % | 40.6 % | — |
| Türkiye 2002 | 33.0 % | 40.6 % | — |
| Türkiye 2001 | 33.0 % | 40.6 % | — |
| Türkiye 2000 | 33.0 % | 40.6 % | — |
| Türkiye 1998 | — | — | 14.7 % |
| Türkiye 1997 | — | — | 13.7 % |
| Türkiye 1996 | — | — | 11.0 % |
| Türkiye 1995 | — | — | 10.1 % |
| Türkiye 1994 | — | — | 15.2 % |
| Türkiye 1993 | — | — | 13.3 % |
| Türkiye 1992 | — | — | 13.0 % |
| Türkiye 1991 | — | — | 12.5 % |
| Türkiye 1990 | — | — | 11.6 % |