The burden on the employee is growing: Salaries will fall and taxes will rise in the new year!

The income tax schedule for 2025 has been redefined. The new schedule will cause employees to enter higher tax brackets toward the end of the year and lead to a significant decrease in their net salaries.

Although there has been no change in tax rates, the increase in the brackets is noteworthy.

The new schedule, which serves as the basis for taxing earnings subject to income tax, will be applied as follows:

15% rate: Applicable for earnings up to 158,000 TL.

20% rate: For earnings between 158,000 TL and 330,000 TL, 23,700 TL tax will be paid for the portion up to 158,000 TL, and 20% of the excess will be taken.

27% rate: Will be applied to those earning between 330,000 TL and 800,000 TL. For wage income, this limit will be 1,200,000 TL.

35% rate: Applicable for those earning between 800,000 TL and 4,300,000 TL.

40% rate: Will be applied to incomes above 4,300,000 TL.

The first tax bracket, which was 110,000 TL in 2024, has been raised to 158,000 TL in 2025. Similarly, the upper bracket limit has been increased from 3,000,000 TL to 4,300,000 TL.

HOW WILL IT AFFECT EMPLOYEES?

Experts state that with the new schedule, employees will enter higher tax brackets in the second half of the year and their net salaries will decrease significantly.

Especially toward the end of the year, a large portion of many employees' one or two months' salary will go toward taxes.

While the income tax regulation affects employees' budgets, another issue to pay attention to is calculating which brackets earnings fall into. It is emphasized that taxpayers should be prepared for year-end increases.

This regulation, which came into effect as of 2025, means a higher tax burden, especially for high-income employees.