Estimate income tax using the progressive bracket tariff based on the taxable base.
Income tax is a progressive (bracketed) tax levied on the net earnings and revenues obtained by individuals in a calendar year. Under Law No. 193, income items such as wages, commercial income, self-employment income and rental income are taxed after certain exemptions and deductions. Progressivity means the applicable rate increases in steps as the base rises.
Tax is computed according to which income bracket the base falls into. Each bracket has a base tax amount and a rate; the part of the base exceeding the bracket's lower bound is multiplied by the rate and added to the base tax: base + (taxable base − lower bound) × rate. This tool uses brackets that are updatable from the admin panel.
The tariff and bracket amounts are updated each year by the revaluation rate; a separate tariff may apply to wage income. Measures such as the minimum living allowance and disability deduction affect the final tax, so the result is only an estimate.
For a base of 300,000 ₺ (with example brackets): accumulated base tax of 40,500 ₺ up to 230,000 ₺; the excess 70,000 ₺ at 27% → 40,500 + 70,000 × 0.27 = 59,400 ₺ estimated income tax.
The base is the amount subject to tax after legally deductible expenses, exemptions and deductions are subtracted from income.
The general tariff is shared, but brackets and application may differ for wage income.
Items such as the minimum living allowance, disability deduction, donations and insurance premiums may reduce the base or the computed tax.
Brackets can be updated from the calculator edit screen in the admin panel; confirm annually against the official tariff.