1- Individual Income Tax:
This tax is calculated by determining the annual income of each individual by specifying and calculating all his returns and earnings during one calendar year. The per capita income ranges between 15% and 35%. By calculating the net income of those elements, which include (salaries and wages - agricultural profits - commercial profits - property income and immovable rights that include rental income and income from movable property and income that includes capital investment income and second earnings - and income from personal services) is calculated. Net income and taxation.
2- Corporate Income Tax:
This tax applies to legal entities of companies. These companies include (cooperative societies - capital companies - economic facilities owned by associations and institutions - public economic facilities - joint ventures). These companies are subject to joint income tax, based on the company's income derived from Turkey and other countries due to its classification as residents. In the event that the location and location of the legal and commercial centers in Turkey is not specified, they are subject to taxes as non-residents through the income of these companies derived from Turkey only. The corporate income tax rate and value is set at 20%.