Turkey's Revenue Administration has announced the publication of General Communiqué No. 310 in the Official Gazette on 30 December 2019, which includes updated individual income tax brackets based on a revaluation rate. For employment income, the tax brackets and rates are as follows:

• up to TRY 22,000 - 15%
• over TRY 22,000 up to 49,000 - 20%
• over TRY 49,000 up to 180,000 - 27%
• over TRY 180,000 up to 600,000 - 35%
• over TRY 600,000 - 40%

For other non-employment income, the number of brackets and rates are the same, but the 35% bracket threshold is TRY 120,000 as follows:

• up to TRY 22,000 - 15%
• over TRY 22,000 up to 49,000 - 20%
• over TRY 49,000 - up to 120,000 - 27%
• over TRY 120,000 up to 600,000 - 35%
• over TRY 600,000 - 40%

The Communiqué also includes certain other exemption and allowance amount changes and entered into force on 1 January 2020.