New year hikes from departure tax to SCT: Here are the 2026 tax and fee amounts

The first bracket of the income tax schedule to be applied in 2026 has been increased from 158,000 liras to 190,000 liras, and the second bracket from 330,000 liras to 400,000 liras, the third bracket from 800,000 liras to 1 million liras, and the fourth bracket from 4 million 300,000 liras to 5 million 300,000 liraswas raised.

The exemption amount for rental income, which was 47,000 liras, has been increased to 58,000 liras, and the exemption amount for capital gainsearningshas been raised from 120,000 liras to 150,000 liras.As of January 1, 2026, 1 year sThe fee amount forpassports with a duration is 4,103 liras, and the Class Adriver's license feehas become 2,239.9 liras. The SCT exemptionamount utilized by disabled citizens has been raised to 2 million 873 thousand 900 lirasas of January 1st.

NEWT HE NEW YEAR IS COMING WITH PRICE HIKESTHE

The Ministry of Treasury and Finance's Revenue Administration General Communiqués on the Inheritance and Gift Tax Law, the Motor Vehicle Tax Law, the FeesLaw General Communiquéand the Income Tax General Communiqué were published in the 5th mpublished in theduplicate issue.

Accordingly,the Ministry of Treasury and Financehas determined the taxes, fees,and otherfixed amounts to be appliedin 2026.announced. For the year 2025,the revaluationrate wasrealized at 25.49percent.

While some taxes and feesare being updated with the revaluation rate, the income tax schedule,above all tax schedules and the exemption amountsthat taxpayers will benefit from have also been renewed.

Fixed limits and amounts in the Income Tax Law have been increased at the revaluation rate.

With the published communiqué, the income tax schedule to be applied in 2026 has been determined. Accordingly,the first bracket of the income tax schedule to be applied in 2026 has been raised from 158,000 liras to 190,000 liras, the second bracket from 330,000 liras to 400,000 liras, the third bracket from 800,000 liras to 1 million liras, and the fourth bracket from 4.3 million liras to 5.3 million liras.raised.

For those earning wage income, the third bracket, which was 1.2 million liras, will be applied as 1.5 million liras. According to the new schedule, which starts with the first income bracket of 190,000 liras,Starting withwage earners, all income tax payers will pay taxes at higher brackets later.

Inaddition,the daily meal allowanceexemption amount has been increased from 240 liras to 300 liras, and the daily travel allowance exemption amount from 126 liras to 158 liras respectively.emerged.

HEREARE EXEMPTIONS AND DISCOUNTSREVENUE AMOUNTS INCREASED BY THEREVALUATIONRATE

Earnings in income taxvarious elementsas ofregulatedmany taxpayersbenefit fromthe exemption and deduction amountshave also been increased by the revaluation rate.

The exemption amount for rental income has increased from 47,000 liras to 58,000 liras, and for capital gainsithas increased from 120,000 liras to 150,000 liras, while the exemption amount for incidental earningshas risento 350,000 liras from 280,000 liras, and the threshold for filing tax returns for movable and immovable capital income not subject to withholding or exemptions has risento 22,000 liras.

The amounts that can be deducted as expenses for passenger cars have also increased. For passenger carsto be considered as an expense forthe monthly rent amount that can be deducted has been increased from 37 thousand liras to 46 thousand liras, and the acquisition cost limit that can be written off through depreciation has been increased from 2 million 100 thousand liras to 2 million 600 thousand liras.

FORTHEDISABLEDINDIVIDUALSBENEFITSGI TAXI INDIRIINCREASESI INCREASED

The income tax deduction amounts utilized by disabled citizens have also been increased by the revaluation rate. According to the Income Tax Law,a portion of the income of disabled citizensearning wage income and self-employment income has been exempted from tax through disability deductions.

According to the degreeof disability, monthlyThe discount amounts of 2,400, 5,700, and 9,900 liras were increased to 3,000, 7,000, and 12,000 liras, respectively andfinalized.

Additionally, the SCT exemptionamount, which was 2,290,200 liras in 2025, was raised to 2,873,900 liras as ofJanuary 1, 2026.

INHERITANCE, INDUSTRIAL AND TRADESMAN TAXESA STRADESMAN EXEMPTION AMOUNTS

With theregulations made, the scope of tax-exempt tradesmenwas expanded, and those who sell products manufactured at home on the internet and similar platforms were also included in the scope of the exemption.

The exemption limit of 1 million 580 thousand liras was increased by the revaluation rate to 1 million 900 thousand liras andraised.

Certain limits and amounts, such as annual rent amounts and annual purchase, sale, and business revenue, which are among the conditions for being subject to the simple procedure, were alsoupdated.

Compliant taxpayers who file their returns ontime and pay their taxes are granted a 5-pointwhile benefiting from the tax deduction, the upper limit of the amount subject to tax deduction was alsoincreased by the revaluation rate from 9.9 million liras to 12 million liras andraised.

Exemption amounts for Inheritance and Transfer Tax have increased and the tax schedule wasupdated. For transfers through inheritance, thespouse and the exemption amount applied for childrenhas become 2 million 907 thousand 136 liras, and the exemption amount applied to gratuitous transfers and prizes has become 66 thousand 935 liras.

MOTOR VEHICLE TAX, PASSPORT, DRIVER'SLICENSE AND MOBILE PHONE TAXRATESAND FEES

The Motor Vehicle Tax for 2026 has beenincreased by 18.95 percent in line with the projected inflation target.Passport and driver's license feeshave also increased.The fee amount for1-year passportshas been updated.4,103 liras, for those with a 3-yearduration 9,516 liras, and for those with aduration of more than 3years, it will be 13,410.40 liras.

In 2026, the Class Adriver's license feeis set at 2,239.9 liras,while this amount is set for Class B driver's licensesdriver's license feeswill be applied as 6,754.60 Turkish Lira.

The fee for mobile phones brought by passengershas become 54,258 Turkish Lira.

Fixed stamp duty amountshave also beenincreased by a rate of 18.95percent. Additionally, for the books to be kept in 2026The bookkeeping thresholds to be applied were also redetermined.

Irregularity and special irregularity penaltieswere alsoupdated. The penalty for failing to issue invoices and receiptsfor the first detectionhas risen to 17 thousand liras.The fixed fee

required for the initial establishment of a mobile phone subscription special communicationtax amount has also been set at 700 liras.

As of January 1, for residences, workplaces, and buildings used in other ways, environmental cleaning tax amountshave been redetermined.

Travel abroad with a Republic of Turkey passportis Thedeparture fee collected from passengers traveling abroadhas beenredetermined as 1,250 Turkish Lira.

Meanwhile, the General Communiqués on the Real Estate Tax Law prepared by the Revenue Administration have also been published.

News Source: 12punto