General Communiqué on Income Tax no 273 was issued in the Official Gazette dated 29.12.2009 no 27477. In accordance with the Communiqué, as of 01.01.2010, the figures will be as follows:

Income tax exemption on food allowance is 10 TL.

First-degree disability allowance: 680 TL.

Second-degree disability allowance: 330 TL.

Third-degree disability allowance: 160 TL.

The tariffs taken as basis for income tax are as follows:

15% of the incomes up to 8800 TL.

1.320 TL for 8800 TL of 22.000 TL and 20% for the surplus.

3.960 TL for 22.000 TL of 50.000 TL and 27% for the surplus.

11.520 TL for 50.000 TL of incomes more than 50.000 TL and 35% for the surplus.

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