Turkey’s Revenue Administration has published General Communiqué No. 305 of 31 December 2018, which includes the applicable individual income tax brackets and rates for 2019. The brackets and rates for employment income are as follows:

• up to TRY 18,000 - 15%
• over TRY 18,000 up to 40,000 - 20%
• over TRY 40,000 - up to 148,000 - 27%
• over TRY 148,000 - 35%

For all other non-employment income, t…