Practical information

Stamp Tax Rates (2021)

With the Stamp Duty Law General Communiqué Serial No. 65 published in the 1st Repeated Official Gazette dated 29 December 2020 and numbered 31349, the stamp duty amounts to be applied as of 1 January 2021 have been redefined. On the other hand, the upper limit for the stamp duty to be collected from each paper in the first paragraph of Article 14 of the aforementioned Stamp Duty Law was increased at the revaluation rate and became 3,534.679.90 Turkish Liras as of January 1, 2021. Papers Subject to Stamp Duty (2021 YEAR) I. Papers related to contracts A. Papers containing certain money: 1. Contracts, undertakings and assignments (9.48 per thousand) 2. Rental agreements (on the rental price according to the contract period) (1 per thousand, 89) 3. Bails, guarantees and pledges (9.48 per thousand) 4. Arbitrations and settlements (9.48 per thousand) 5. Dissolutions (including those pertaining to a paper containing a certain currency) (1.89 per thousand) 6. Highways Contracts for the sale and transfer of second-hand vehicles registered and registered in accordance with the Traffic Law (1.89% per Thousand) 7. (Annex: 6728/28. Art.-Effectiveness: 09/08/2016) Under the private property of the Treasury or at the disposal of the State More..

Minimum Wage 2021

2021 yılı asgari ücret açıklandı, asgari ücret aylık brüt 3.577,50 TL,  aylık net 2.825,90 TL, günlük brüt 119,25 TL olarak belirlendi. Aile, Çalışma ve Sosyal Hizmetler Bakanı Zehra Zümrüt Selçuk tarafından yapılan açıklamaya göre %21,56‘lık bir artış yapıldı, 01.01.2021 – 31.12.2021 tarihleri arasındaki asgari ücret brüt 3.577,50 TL, net 2.825,90 TL olarak belirlendiği ifade edilmiştir. Heyecanla beklenen asgari ücret 2021 uzun süren görüşmelerin ardından Asgari Ücret Tespit Komisyonu tarafından belirlendi. Milyonlarca çalışanı ilgilendiren 2021 Asgari Ücret net ve brüt tutarları, Resmi Gazetede yayınlanarak yürürlüğe girecektir. Asgari Ücret 2021 Brüt Ücret (Aylık) 3.577,50 TL Asgari Ücret 2021 Net Ücret (Aylık) 2.825,90 TL Asgari Ücret 2021 Brüt Ücret (Günlük) 119,25 TL Asgari Ücret 2021 Asgari Ücret 2021 Yasal Kesintileri (01.01.2021 – 31.12.2021) Brüt Ücret 3.577,50 TL Sigorta Primi İşçi Payı 500,85 TL İşsizlik Sigortası Primi İşçi Payı 35,78 TL Gelir Vergisi Matrahı 3.040,88 TL Gelir Vergisi 456,13 TL Damga Vergisi 27,15 TL Kesintiler Toplamı 1.019,91 TL Asgari Geçim İndirimi (Bekâr ve Çocuksuz) 268,31 TL NET ÜCR More..

SGK Floor and Ceiling (2021)

The base and ceiling wages based on the SSI premium are calculated by our Legislation Team and given in the table below. Wage Limits Based on Insurance Premium for 2021 have been announced. Pursuant to Article 82 of Law No. 5510, this limit, which is related to insured employees subject to 4 a, is the lower limit of the daily earnings, which is taken as the basis for the calculation of the premiums to be received, one thirtieth of the minimum wage, and the upper limit is 7.5 times this amount. Wage Limits Based on Insurance Premium for 2021 SGK (SSK) Base is 3,577.50 TL SGK (SSK) Ceiling is 26,831.40 TL SSI Base Fee and Ceiling Fee Limits by Years PERIOD BASE FEE CEILING FEE 01.01.2021 – 31.12.2021 3,577,50 TL 26.831.40 TL 01.01.2020 – 31.12.2020 2.943.00 TL 22.072.50 TL 01.01.2019 – 31.12.2019 2,558.40 TL 19.188.00 TL 01.01.2018 – 31.12.2018 2.029.50 TL 15,221.40 TL 01.01.2017 – 31.12.2017 1,777.50 TL 13.331.40 TL 01.01.2016 – 31.12.2016 1,647,00 TL 10,705,50 TL 01.01.2015 – 30.06.2015 1,201.50 TL 7,809,90 TL 01.07.2015 – 31.12 .2015 1,273,50 TL 8,277,90 TL 01.01.2014 – 30.06.2014 1,071.00 TL 6,961,50 TL 01.07.2014 – 31.12.2014 1,134,00 TL 7,371.00 TL 01.01.2013 &#82 More..

Income Tax Tariff (2021)

With the General Communiqués published in the 1st duplicate Official Gazette dated 29 December 2020 and the decision of the Minimum Wage Determination Commission announced on 28 December 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 schedule Income segments of the income tax schedule have increased at the revaluation rate and the tariff to be applied to 2021 revenues 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 burdens on the minimum wage and the cost of the minimum wage to the employer are given. More..