WONE Global's guide to Türkiye records these changes under people and visas. Each statement below has been checked against the source it links to.
The monthly earnings floor for social security contributions is TRY 33,030 and the ceiling is TRY 297,270.
As of 1 January 2026.
PwC Worldwide Tax Summaries · Turkey: Individual - Other taxes ↗ Checked against a secondary source · Not yet professionally reviewed · checked 19 October 2026
Unemployment insurance is paid at 1% by the employee, 2% by the employer and 1% by the state, up to the same monthly ceiling.
As of 1 January 2026; foreign nationals are covered only on reciprocity.
PwC Worldwide Tax Summaries · Turkey: Individual - Other taxes ↗ Checked against a secondary source · Not yet professionally reviewed · checked 19 October 2026
Employers pay social security contributions at a general rate of 20.75%, which can be reduced if conditions are met, and employees pay 14%.
Rates as of 1 January 2026; reduction conditions not confirmed.
PwC Worldwide Tax Summaries · Turkey: Individual - Other taxes ↗ Checked against a secondary source · Not yet professionally reviewed · checked 19 October 2026
For 2026 a company qualifies as a specific FDI for work permit purposes if, among other routes, its foreign shareholders hold capital of at least TRY 21,946,007 together with annual turnover of at least TRY 1,648,938,600, exports of at least USD 1 million or at least 250 insured staff, or its fixed investment is at least TRY 522,163,890.
TRY amounts are revalued yearly (25.49% for 2026); a parent with FDI in another country is a further route.
Ministry of Labour and Social Security, Directorate General of International Labour Force · Foreign Direct Investments ↗ Checked against an official source · Not yet professionally reviewed · checked 19 October 2026
This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in Türkiye can advise on that.
