Turkey published Income Tax General Communiqué No. 323 in the Official Gazette on 30 December 2022, which provides updated individual income tax values for 2023. This includes the following tax brackets and rates for employment income:

• up to TRY 70,000 - 15%
• over TRY 70,000 up to 150,000 - 20%
• over TRY 150,000 up to 550,000 - 27%
• over TRY 550,000 up to 1,900,000 - 35%
• over TRY 1,900,000 - 40%

For other non-employment income, the number of brackets and rates are the same, but the 35% bracket threshold is TRY 370,000 as follows:

• up to TRY 70,000 - 15%
• over TRY 70,000 up to 150,000 - 20%
• over TRY 150,000 up to 370,000 - 27%
• over TRY 370,000 up to 1,900,000 - 35%
• over TRY 1,900,000 - 40%

The General Communiqué also includes certain other exemption and allowance amount changes. It entered into force on 1 January 2023.