Information

Direct Expenses to be written Fixtures and Peshtemalities (as of 01.01.2019) 1.200,00 TL

Base (From 01.01.2019 to 31.12.2019) TL 2,558.40

Ceiling (Between 01.01.2019-31.12.2019) 19.188,00 TL

Retail Sales Receipt and Cash Register Receipt Regulation Limit (as of 01.01.2019)

$ 1,200.00

 

Exemption amount of food aid made by employers to service staff (as of 01.01.2019)

19,00

 

Withholding in rents (from 01.01.2007)

% 20

Income taxpayers (from the first period of 2019)

15

Corporate Taxpayers (Starting from the First Quarter of 2019)

22

Severance Pay Ceiling (2019)

$ 6,379.86

Up to 18,000 TL

%15

TL 2,700 for the TL 18,000 of the TL 40,000, more than

%20

7.100 TL for 40.000 TL of 98.000 TL, more

%27

22.760 TL for the 98.000 TL of more than 98.000 TL, more

%35

Up to 18,000 TL

%15

TL 2,700 for the TL 18,000 of the TL 40,000, more than

%20

TL 7.100 for 40.000 TL of 148.000 TL, more

%27

36.260 TL for more than 148.000 TL of more than 148.000 TL, more

%35

Obligation to Use Invoice

1000,00