CEVAP:

Tax base: As a rule, the PIT Law charges the net amount of income on its aggregate, which is determined on the actual basis. In order to determine net amount of income on the actual basis, some expenses and expenditures stated in PIT Law may be deducted from the relevant gross income.

Tax Rate: In line with the rule of taxing annual income as an aggregate, the PIT Law adheres to progressive taxation. Today the progressive tax is set as 15% for the first bracket and %35 for the top bracket.