On 29 December 2017, Turkey published General Communiqué No. 302 in the Official Gazette, which includes the applicable individual income tax brackets and rates for 2018. The brackets and rates for employment income are as follows:

• up to TRY 14,800 - 15%
• over TRY 14,800 up to 34,000 - 20%
• over TRY 34,000 - up to 120,000 - 27%
• over TRY 120,000 - 35%

For all other non-employment income, the r…