Updates

Personel 2026

The payroll application Personel2026.exe has been updated with the parameters for 2026.

Before carrying forward to the new year, you must also update our Payroll Menu application, PrMenu.exe.

Incentive Changes for R&D, Design and Software Employees

The application has been updated to reflect changes to income tax withholding incentives and stamp duty exemptions on the salaries of R&D, design, software and support employees under Turkish Laws No. 4691 and No. 5746.

• The income tax withholding incentive is calculated using the income tax attributable to the portion of salary that does not exceed forty times the gross minimum wage.
• The incentive is applied to the income tax calculated on monthly salary up to forty times the minimum wage, after deducting the tax attributable to the minimum wage exemption.
• Rates for R&D and design centre employees are 95% for doctorate holders or those with at least a master's degree in a supported programme field; 90% for master's degree holders or those with a bachelor's degree in a relevant field; and 80% for other employees.
• The rate for employees in technology development zones is 100%.
• The portion of salary exceeding forty times the minimum wage is excluded from the income tax withholding incentive and stamp duty exemption.
• Salary eligible for the stamp duty exemption is also capped at forty times the gross minimum wage.