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As of January 1, 2025, the MTV, passport, driver's license, and mobile phone taxes have increased, and the tariff to be applied for valuable papers has also been determined.
As of January 1, 2025, the revaluation rate and some taxes and fees, income tax tariff, and the exemption amounts that taxpayers will benefit from have been updated. The fixed limits and amounts specified in the Income Tax Law have been increased in line with the revaluation rate.
Accordingly, the first bracket of the income tax tariff to be applied in 2025 has been increased from 110 thousand lira to 158 thousand lira, the second bracket from 230 thousand lira to 330 thousand lira, the third bracket from 580 thousand lira to 800 thousand lira, and the fourth bracket from 3 million lira to 4 million 300 thousand lira.
For those earning wage income, the third bracket, which was 870 thousand lira, will be applied as 1 million 200 thousand lira. According to the new tariff starting from the first income bracket of 158 thousand lira, all income tax taxpayers, especially wage earners, will pay taxes at higher brackets later.
MINIMUM WAGE EARNERS WILL NOT PAY INCOME TAX AND STAMP TAX
The 30% increase in the minimum wage has also reflected in the income tax and stamp tax exemption. Due to the minimum wage being tax-exempt, all wage earners will not pay 47 thousand 519.79 lira in income tax and stamp tax in 2025.
DISCOUNTS ON MONTHLY TAX RATES FOR THE DISABLED
The monthly tax discount amounts applied to disabled citizens have been increased in line with the revaluation rate. Depending on the degree of disability, the discount amounts of 1,700, 4,000, and 6,900 lira have been increased to 2,400, 5,700, and 9,900 lira, respectively. Additionally, the amount of the SCT exemption, which was 1 million 591 thousand 200 TL in 2024, has been raised to 2 million 290 thousand 200 lira as of January 1, 2025.The exemption limit has been increased from 1 million 100 thousand lira to 1 million 580 thousand lira in line with the revaluation rate. In this context, incomes up to 1 million 580 thousand lira will be exempt. The annual rental amounts and some limits and amounts such as annual sales, purchases, and business revenues, which are among the conditions for being subject to the simple procedure, have also been updated. Compliant taxpayers who submit their declarations on time and pay their taxes will benefit from a 5-point tax reduction, while the upper limit of the amount that can be discounted has been increased from 6.9 million lira to 9.9 million lira in line with the revaluation rate.Exemption amounts in Inheritance and Transfer Tax have increased, and the tax tariff has been updated. The exemption amount applied for spouses and children in inheritances has increased from 1 million 609 thousand lira to 2 million 316 thousand lira, and the exemption amount applied for gratuitous transfers and gifts has increased from 37 thousand 59 lira to 53 thousand 339 lira.
MTV, PASSPORT, DRIVER'S LICENSE, AND MOBILE PHONE TAXES HAVE INCREASED
The Motor Vehicle Tax (MTV) has been increased by 43.93%. The tax for a vehicle that had a motor vehicle tax of 2,343 lira in 2024 will be 3,372 lira in 2025, and the tax for a vehicle that had a motor vehicle tax of 5,265 lira will be 7,577 lira in 2025. A quarter of the tariff will be paid for electric motor vehicles.
Passport and driver's license fees have also increased. The fee for 1-year passports will be 3,449.40 lira, for 3-year passports it will be 8,000 lira, and for passports longer than 3 years, it will be 11,274 lira. In 2025, the fee for Class A driver's licenses will be set at 1,883.10 lira, while this amount will be applied as 5,678.60 lira for Class B driver's licenses. The fee for phones brought in with passengers has increased from 31,692 lira to 45,614.20 lira.
The fixed stamp tax amounts have also been increased by 43.93%. Additionally, the limits for keeping books that will be kept in 2024 have been redefined. In this context, taxpayers with annual sales exceeding 2 million 800 thousand lira will keep their 2025 books on a balance sheet basis. Penalties for irregularities and special irregularities have also been updated. The penalty for not issuing invoices and receipts has increased to 14 thousand lira for the first detection. Starting from 2025, the invoice issuance limit will be increased from 6,900 lira to 9,900 lira.
TARIFF FOR VALUABLE PAPERS TO BE APPLIED IN 2025 HAS ALSO BEEN DETERMINED
Additionally, the sale prices to be applied for valuable papers in 2025 have been determined. The fee for notary paper and declaration is 125 lira; the fee for protest, power of attorney, and official bond is 250 lira; the passport fee is 1,135 lira, and the residence permit fee is 810 lira. For identity cards issued due to birth and changes outside the legal notification period, 185 lira will be paid, while for identity cards issued due to loss, 370 lira will be paid.
The fee for the family wallet will be 1,010 lira, while the fees for driver's licenses and driver work permits will be 1,420 lira, the motor vehicle registration certificate will be 1,270 lira, the construction machinery registration certificate will be 1,060 lira, bank checks (per check leaf) will be 80 lira, the blue card will be 185 lira, and the fees for foreign work and work permit exemption documents will be set at 810 lira.
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