As of 1 July 2025, with the update of public officials’ salary coefficient, several financial thresholds affecting payroll and tax calculations have been updated.
According to the Circular of the Ministry of Treasury and Finance dated 7 July 2025, the following figures are now in effect for the second half of the year:
Severance pay ceiling
The maximum severance pay amount exempt from income tax per year of employment for the period 1 July 2025 – 31 December 2025 is set as 53,919.68 TRY.
(The amount was 46,655.43 TRY for the period between 1 January 2025 – 30 June 2025.)
Tax-exempt child allowance
Monthly tax-exempt child allowance limits for the period 1 July 2024 – 31 December 2025 are updated as follows:
| Age Group | Monthly Limit (TRY) |
| 0-6 years (inclusive) | 585.11 |
| 7 years and older | 292.55 |
(The amounts were 506.28 TRY and 253.14 TRY for the period between 1 January 2025 – 30 June 2025.)
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Cumhur Dülger
Partner
Aybüke Çatalbaş
Senior Consultant
Jan Azinyan
Consultant
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