{"id":1581,"date":"2018-09-08T18:05:26","date_gmt":"2018-09-08T15:05:26","guid":{"rendered":"http:\/\/localhost\/harunyildiz\/?p=1581"},"modified":"2021-01-13T13:26:48","modified_gmt":"2021-01-13T10:26:48","slug":"gelir-vergisi-tarifesi","status":"publish","type":"post","link":"https:\/\/www.albayrakmalimusavirlik.com\/en\/gelir-vergisi-tarifesi\/","title":{"rendered":"Income Tax Tariff (2021)"},"content":{"rendered":"
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With the General Communiqu\u00e9s published in the 1st repeating Official Gazette dated December 29, 2020 and the decision of the Minimum Wage Determination Commission announced on December 28, 2020, the taxes and penalties to be applied in 2021 and the terms and amounts taken as basis in tax applications became clear.<\/p>\n

Here are some taxes for this year.<\/p>\n

New income tax schedule<\/strong><\/p>\n

The income brackets of the income tax tariff have increased at the revaluation rate and the tariff to be applied to 2021 revenues is as in the table below.<\/p>\n<\/div>\n<\/div>\n

\n
\n\n\n\n\n\n\n\n\n
Income brackets<\/strong><\/td>\nTax rate (%)<\/strong><\/td>\n<\/tr>\n
Up to 24.000 TL<\/td>\n15<\/td>\n<\/tr>\n
3.600 TL for 24.000 TL of 53.000 TL, and the rest<\/td>\n20<\/td>\n<\/tr>\n
9.400 TL for 53.000 TL of 130.000 TL, (9.400 TL for 53.000 TL of 190.000 TL in wage income), over<\/td>\n27<\/td>\n<\/tr>\n
30.190 TL for 130.000 TL of 650.000 TL, (46.390 TL for 190.000 TL of 650.000 TL in wage income), over<\/td>\n35<\/td>\n<\/tr>\n
212.190 TL for 650.000 TL of more than 650.000 TL, 207.390 TL for 650.000 TL of 650.000 TL in wage income), over<\/td>\n40<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
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Minimum wage tax<\/strong><\/p>\n

After the changes in the tax tariff, minimum wage and minimum living allowance, the data on the burden on the minimum wage and the cost of the minimum wage to the employer were as follows:<\/p>\n<\/div>\n<\/div>\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Gross wages<\/td>\n3,577.50 TL<\/td>\n<\/tr>\n
SSK Premium Workers' Share<\/td>\n500.85 TL<\/td>\n<\/tr>\n
ISP Workers' Share<\/td>\n35.78 TL<\/td>\n<\/tr>\n
Income tax base<\/td>\n3,040.87 TL<\/td>\n<\/tr>\n
Income tax<\/td>\n456.13 TL<\/td>\n<\/tr>\n
Minimum Living Allowance<\/td>\n268.31 TL<\/td>\n<\/tr>\n
Post-AGI Income Tax<\/td>\n187.82 TL<\/td>\n<\/tr>\n
Stamp duty<\/td>\n27.15 TL<\/td>\n<\/tr>\n
Total Deductions<\/td>\n751.60 TL<\/td>\n<\/tr>\n
Net Fee<\/strong><\/td>\n2,825,90 TL<\/strong><\/td>\n<\/tr>\n
SSK premium employer's share<\/td>\n554.51 TL<\/td>\n<\/tr>\n
Unemployment insurance employer's share<\/td>\n71.55 TL<\/td>\n<\/tr>\n
The cost of the minimum wage to the employer<\/strong><\/td>\n4,203.56 TL<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
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    \n
  • \u2022 In the calculations, the minimum living allowance amount for single wage earners was taken into account.<\/li>\n
  • \u2022 In the calculation of the employer's share of insurance premium, a 5-point discount was taken into account.<\/li>\n<\/ul>\n

    Stamp tax ceiling 3,534,679.90 lira<\/strong><\/p>\n

    The maximum amount of stamp tax to be calculated for each paper was 3,534,679.90 lira to be applied in 2021.<\/p>\n

    No change in stamp tax rates<\/strong><\/p>\n

    Fixed stamp tax amounts increased at the revaluation rate. However, the rate remained unchanged for papers subject to relative stamp tax.<\/p>\n

    The stamp tax rate of the papers issued for wages and all kinds of payments considered as wages is 7.59 per thousand as in the previous year.<\/p>\n

    Lease contracts issued in 2021 are subject to a stamp tax of 1.89 per thousand.<\/p>\n

    The contracts, commitments, deeds, agreements and terminations issued in 2021 are subject to stamp tax at a rate of 9.48 per thousand.<\/p>\n

    New trade registry fees<\/strong><\/p>\n

    Fixed fee amounts increased by the revaluation rate. The new registration and registration fees for enterprises owned by capital companies were as follows:<\/p>\n<\/div>\n<\/div>\n

    \n
    \n\n\n\n\n\n
    In the registration and announcement of the commercial enterprise and its title<\/td>\n2,861.40 TL<\/td>\n<\/tr>\n
    In the registration and announcement of the persons authorized to represent (for each person)<\/td>\n696.00 TL<\/td>\n<\/tr>\n
    Changes in cases registered in the trade registry<\/p>\n

    in registration<\/td>\n

    		696.00 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n
    \n

    Passport fees<\/strong><\/p>\n

    As a result of the increase in the revaluation rate, the new fee amounts for ordinary individual and joint passports are as follows:<\/p>\n<\/div>\n<\/div>\n

    \n
    \n\n\n\n\n\n\n\n
    Up to 6 months<\/td>\n227.20 TL<\/td>\n<\/tr>\n
    For 1 year<\/td>\n332.10 TL<\/td>\n<\/tr>\n
    For 2 years<\/td>\n542.20 TL<\/td>\n<\/tr>\n
    For 3 years<\/td>\n770.20 TL<\/td>\n<\/tr>\n
    More than 3 years<\/td>\n1,085.40 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
    \n
    \n

    Inheritance and gift tax tariff<\/strong><\/p>\n

    The inheritance and gift tax tariff to be applied for assets transferred due to death or donations in 2021 is as follows due to the increase in the rate of revaluation of the tax base brackets.<\/p>\n<\/div>\n<\/div>\n

    \n
    \n\n\n\n\n\n\n\n\n
    Base<\/strong><\/td>\nTax rate on inheritance (%)<\/strong><\/td>\nUnremitting<\/strong><\/p>\n

    in transfers<\/strong><\/p>\n

    tax rate (%)<\/strong><\/td>\n<\/tr>\n

    For the first 380.000,00 TL<\/td>\n1,00<\/td>\n10,00<\/td>\n<\/tr>\n
    For the next 900.000,00 TL<\/td>\n3,00<\/td>\n15,00<\/td>\n<\/tr>\n
    For the next 1.900.000,00 TL<\/td>\n5,00<\/td>\n20,00<\/td>\n<\/tr>\n
    For the next 3.600.000,00 TL<\/td>\n7,00<\/td>\n25,00<\/td>\n<\/tr>\n
    For the part of the base exceeding 6.780.000,00 TL<\/td>\n10,00<\/td>\n30,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

    With the General Communiqu\u00e9s published in the 1st duplicate Official Gazette dated December 29, 2020 and the decision of the Minimum Wage Determination Commission announced on December 28, 2020, the taxes and penalties to be applied in 2021 and the limits and amounts based on tax applications have been clarified. Here are some of this year's taxes. New income tax tariff Income segments of the income tax tariff have increased at the revaluation rate and the tariff to be applied to 2021 incomes is as in the Table below. Income segments Tax rate (%) Up to 24.000 TL 15 3.600 TL for 24.000 TL of 53.000 TL, excess 20 9.400 TL for 53.000 TL of 130.000 TL, (53,000 TL of 190.000 TL in wage incomes) 9.400 TL for more than 27 650.000 TL, 30.190 TL for 130.000 TL out of 27 650.000 TL, (46.390 TL for 190.000 TL of 650.000 TL in wage incomes), 212.190 TL for 650.000 TL of more than 35 650.000 TL, 207,390 TL for 650,000 TL of more than 650,000 TL in wage incomes), more than 40 Minimum wage tax After the changes in the tax tariff, minimum wage and minimum living allowance, the data on the burdens on the minimum wage and the cost of the minimum wage to the employer are as follows: Gross Wage 3,577.50 TL SSK Premium Worker's Share 500.85 TL ISP Worker's Share 35.78 TL Income Tax Base 3.040.87 TL Income Tax 456.13 TL Minimum Living Allowance 268.31 TL After AGI Income Tax 187.82 TL Stamp Tax 27.15 TL Total Deduction 751.60 TL Net Wage 2.825.90 TL SSK premium employer's share 554.51 TL Unemployment insurance employer's share 71.55 TL Cost of minimum wage to employer 4.203.56 TL Minimum living allowance for single wage earners in calculations amount was taken into account. A 5-point discount was taken into account in the calculation of the employer's share of the insurance premium. Stamp duty ceiling is 3,534.679.90 TL The maximum stamp duty amount to be calculated for each paper is 3,534,679.90 TL to be applied in 2021. No change in stamp duty rates Fixed stamp duty amounts increased at the revaluation rate. However, the rate for papers subject to relative stamp duty did not change. The stamp duty rate of papers issued due to wages and all kinds of payments considered as wages is 7.59 per thousand, as in the previous year. Rental agreements drawn up in 2021 are subject to a stamp duty of 1.89 per thousand. Contracts, undertakings, assignments, settlements and termination letters issued in 2021 are subject to stamp duty at the rate of 9.48 per thousand. New trade registry fees Fixed fees increased at the rate of revaluation. The new registration and registration fees in the enterprises belonging to the capital companies were as follows: 2,861.40 TL in the registration and announcement of the commercial enterprise and its title 696,00 TL in the registration and announcement of the persons authorized to represent (for each person) 696 in the registration of the changes in the cases registered in the trade registry, 00 TL Passport fees As a result of the increase in the revaluation rate, the new fees for ordinary individual and joint passports are as follows: Up to 6 months 227.20 TL For 1 year 332.10 TL For 2 years 542.20 TL Those for 3 years 770.20 TL Those with more than 3 years 1.085.40 TL Inheritance and gift tax tariff The inheritance and gift tax tariff to be applied in 2021 for assets transferred due to death or donations, as a result of the increase in the revaluation rate of the base segments, was as follows. Base Tax rate in inheritance (%) Tax rate in gratuitous transfers (%) 1.00 10.00 for the first 380.000,00 TL 3.00 15.00 for the subsequent 900.000.00 TL 5.00 20.00 For the following 3.600.000,00 TL 7.00 25.00 For the [\u2026]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[68],"tags":[],"_links":{"self":[{"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/posts\/1581"}],"collection":[{"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/comments?post=1581"}],"version-history":[{"count":5,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/posts\/1581\/revisions"}],"predecessor-version":[{"id":2083,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/posts\/1581\/revisions\/2083"}],"wp:attachment":[{"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/media?parent=1581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/categories?post=1581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.albayrakmalimusavirlik.com\/en\/wp-json\/wp\/v2\/tags?post=1581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}