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2026 income tax brackets and rates

Rule record · last verified 19 September 2026

In force since 21 May 2026.

Rule

Under Article 52(1) of the Income Tax Law No. 24/1982, as replaced by Law No. 25/2026 (effective 21 May 2026), annual income tax is assessed at: 10% on the first 45,000 TL; 20% on the next 45,000 TL; 25% on the next 120,000 TL; 30% on the next 190,000 TL; and 37% on the portion above 400,000 TL.[1]

Exceptions

  • This Rule states the bracket structure only. It must NOT be combined with the Personal Deduction Amount (personal-deduction-amount-2026) to state or imply an actual tax liability, an effective tax-free threshold, a worked example, net salary, a monthly tax calculation, or any deduction-order mechanic — that interaction is separately unverified and Founder Approval does not extend to it.

Where this rule comes from

Instrument
Law No. 25/2026, Income Tax (Amendment) Law — current annual tax brackets and rates, replacing Article 52(1) of Income Tax Law No. 24/1982 (within Official Gazette No. 95 of 21 May 2026), Article 2, replacing Income Tax Law Article 52(1)
Authority
Assembly of the Republic (Cumhuriyet Meclisi), TRNC
Jurisdiction
Turkish Cypriot administration (TRNC)
Basis
Legislation · asserted by us within this jurisdiction
Verification
Primary source verified. We read the primary text ourselves on 19 September 2026.
Legal review
Not yet reviewed by a named legal reviewer.

Editorial note

This bracket table repeals a prior Council-of-Ministers-level instrument and is now set at Law level. Not addressed by this Rule: the carve-outs the bracket text itself references (Article 31(7), Article 32(5)-(6)); whether these brackets apply identically to employment income or differ by income category; and, per the Founder's explicit scope limitation, any combination with the 655,000 TL Personal Deduction Amount.

History of this rule

  • — First published, following Founder approval, with a scope limitation. (version 1, First published)

Sources for this rule

Numbered in order of first use. Each entry names the kind of source it is and the day we read it.

  1. [1]
    Law No. 25/2026, Income Tax (Amendment) Law — current annual tax brackets and rates, replacing Article 52(1) of Income Tax Law No. 24/1982 (within Official Gazette No. 95 of 21 May 2026)

    Official Gazette of the TRNC (State Printing Office) · Legislation and gazettes · 21 May 2026 · original in Turkish · accessed 19 September 2026 · source record

Cite this record

https://northcyprusreference.com/en/rules/income-tax-brackets-2026

Identifier income-tax-brackets-2026 · Open data · challenge this rule