31.12.2025 23:54
As the new year approaches, some taxes and fees that directly affect millions of citizens are increased according to the revaluation rate, while the income tax brackets, among others, and the exemption amounts that taxpayers will benefit from have also been determined.
The General Communiqué of the Revenue Administration of the Ministry of Treasury and Finance regarding the Inheritance and Transfer Tax Law, the Motor Vehicle Tax General Communiqué, the General Communiqué of the Fees Law, and the General Communiqué of the Income Tax were published in the 5th repeated issue of the Official Gazette.
Accordingly, the tax, fee, and other fixed amounts to be applied in 2026 by the Ministry of Treasury and Finance have been announced. The revaluation rate for the year 2025 was realized at 25.49 percent. While some taxes and fees were updated with the revaluation rate, tariffs, especially the income tax tariff, and the exemption amounts that taxpayers will benefit from were also renewed.
The fixed limits and amounts specified in the Income Tax Law were increased in line with the revaluation rate. With the published communiqué, the income tax tariff to be applied in 2026 was determined. Accordingly, the first bracket of the income tax tariff to be applied in 2026 was increased from 158 thousand lira to 190 thousand lira, the second bracket from 330 thousand lira to 400 thousand lira, the third bracket from 800 thousand lira to 1 million lira, and the fourth bracket from 4 million 300 thousand lira to 5 million 300 thousand lira.
For those earning wage income, the third bracket, which was 1 million 200 thousand lira, will be applied as 1 million 500 thousand lira. According to the new tariff starting from the first income bracket of 190 thousand lira, all income tax taxpayers, especially wage earners, will pay taxes from higher brackets later. Additionally, the exemption amount for meal allowances, which was 240 lira per day, has increased to 300 lira, and the exemption amount for travel allowances, which was 126 lira, has increased to 158 lira.
EXEMPTIONS AND DISCOUNT AMOUNTS HAVE BEEN INCREASED IN LINE WITH THE REVALUATION RATE
The exemption and discount amounts benefiting many taxpayers in terms of income tax have also been increased in line with the revaluation rate.
The exemption amount for rental income, which was 47 thousand lira, has increased to 58 thousand lira, the exemption amount for capital gains, which was 120 thousand lira, has increased to 150 thousand lira, the exemption amount for occasional gains, which was 280 thousand lira, has increased to 350 thousand lira, and the declaration submission limit for movable and immovable capital income that is not subject to withholding and exemption has increased to 22 thousand lira.
The amounts that can be deducted as expenses for passenger cars have also increased. The monthly rental fee that can be considered as an expense for passenger cars has increased from 37 thousand lira to 46 thousand lira, and the limit for the acquisition cost that can be written off through depreciation has been raised from 2 million 100 thousand lira to 2 million 600 thousand lira.
TAX DISCOUNTS BENEFITING PEOPLE WITH DISABILITIES HAVE BEEN INCREASED
The income tax discount amounts benefiting citizens with disabilities have also been increased in line with the revaluation rate. According to the Income Tax Law, a portion of the income of citizens with disabilities earning wage income and freelance income has been exempted from tax through the disability discount.
Depending on the degree of disability, the discount amounts of 2 thousand 400, 5 thousand 700, and 9 thousand 900 lira have been increased to 3 thousand, 7 thousand, and 12 thousand lira, respectively.
Additionally, the special consumption tax exemption amount, which was 2 million 290 thousand 200 lira in 2025, has been increased to 2 million 873 thousand 900 lira as of January 1, 2026.
EXEMPTION AMOUNTS FOR INHERITANCE, TRANSFER, AND TRADESPEOPLE TAXES
With the regulations made, the scope of tax-exempt tradespeople has been expanded, and those selling products they manufacture at home on the internet and similar platforms have also been included in the exemption scope.
The exemption limit of 1 million 580 thousand lira has been increased to 1 million 900 thousand lira in line with the revaluation rate.
Some limits and amounts, such as annual rental amounts and annual sales, purchases, and business revenues, which are among the conditions for being subject to the simple procedure, have also been updated.
Taxpayers who submit their declarations on time and pay their taxes among income and corporate tax taxpayers benefit from a 5-point tax reduction, while the upper limit for the amount that can be discounted has been increased to 12 million lira from 9.9 million lira in line with the revaluation rate.
The 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 been set at 2 million 907 thousand 136 lira, and the exemption amount applied for gratuitous transfers and bonuses has become 66 thousand 935 lira.
MTV, PASSPORT, DRIVER'S LICENSE, AND MOBILE PHONE TAXES
The Motor Vehicle Tax (MTV) has been increased by 18.95 percent in line with the inflation target set for 2026. Passport and driver's license fees have also increased. The fee for 1-year passports will be 4 thousand 103 lira, for 3-year passports it will be 9 thousand 516 lira, and for passports valid for more than 3 years, it will be 13 thousand 410.40 lira.
In 2026, the fee for Class A driver's licenses has been set at 2 thousand 239.9 lira, while this amount will be 6 thousand 754.60 lira for Class B driver's licenses.
The fee for phones brought by passengers has become 54 thousand 258 lira.
The fixed stamp tax amounts have also been increased by 18.95 percent. Additionally, the limits for the books to be kept in 2026 have been redefined.
Penalties for irregularities and special irregularities have also been updated. The penalty for not issuing invoices and receipts has increased to 17 thousand lira for the first detection.
The fixed special communication tax amount to be collected at the initial establishment of mobile phone subscriptions has been set at 700 lira.
As of January 1, the environmental cleaning tax amounts for residences, workplaces, and other buildings have been re-determined.
The fee collected from travelers leaving the country with a Turkish Republic passport has been re-determined as 1250 lira.
On the other hand, the General Communiqués of the Property Tax Law prepared by the Revenue Administration have also been published.