10% (for the taxpayer's spouse who is unemployed and has no income),
Separately for each child;
7,5% (for the first two children),
10% (for the third child),
5% (for other children).
of the annual gross amount of the minimum wage which is applicable at the beginning of the calendar year when the wage is received. In the application of minimum living allowance, the amount set as indicated above is multiplied by the rate 15%.
Then, the resulting amount is deducted from the calculated tax.
The Minimum Wage Assessment Committee has set the monthly gross minimum wage amount to be applied in 2021 as TL 3.577,50 in its meeting dated 28 December 2020.
Accordingly, monthly minimum living allowance amount will be applied as TL 268,31 for a single employee and as TL 456,13 for a married (with an unemployed spouse) employee with 3 children throughout 2021.
Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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