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2026 Personal Deduction Amount: 655,000 TL

Rule record · last verified 18 September 2026

In force since 1 January 2026.

Rule

For the 2026 tax period, the Personal Deduction Amount (Kişisel İndirim Miktarı), set under Article 12(1) of the Income Tax Law No. 24/1982 (as amended) by Council of Ministers Decision Ü(K-I) 132-2026, published in Official Gazette No. 16 of 28 January 2026 (Annex IV), is 655,000 TL.[1]

Where this rule comes from

Instrument
2026 personal income tax deduction and bracket announcement (TRNC Tax Office), main announcement text
Authority
Council of Ministers, 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 18 September 2026.
Legal review
Not yet reviewed by a named legal reviewer.

History of this rule

  • — First published, following Founder approval. Scoped to the deduction figure only; the tax-rate bracket table is not part of this record and remains research-needed. (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]
    2026 personal income tax deduction and bracket announcement (TRNC Tax Office)

    Tax Office, TRNC · Government institutions · original in Turkish · accessed 18 September 2026 · source record

Review record

  • — Founder (editorial) · ApprovedApproved as published, 20 September 2026. Confirms the 2026 personal deduction amount of 655,000 TL as already stated, sourced to Council of Ministers Decision Ü(K-I) 132-2026.

Cite this record

https://northcyprusreference.com/en/rules/personal-deduction-amount-2026

Identifier personal-deduction-amount-2026 · Open data · challenge this rule