2022 Ratios and Rates are announced,
please find specific amounts and ratios that can be used for FY2022  below table

TAX LAW NUMBER EXPLANATION  TL AMOUNT/RATIO 
TPL533 Communique Revaluation Rate of 2022 36,20%
ITL9/10 Income Tax Exemption of Rent                       9.500,00
ITL21 Tax Exemption of Internet and related platform sales                   320.000,00
ITL23/8 Meal exemption given to staff                             34,00
ITL23/10 Tax Exemption limit about staff transportation                             17,00
ITL31 Disability allowance of 1st decree                       2.000,00
ITL31 Disability allowance of 2nd decree                       1.170,00
ITL31 Disability allowance of 3rd decree                           500,00
ITL40/1 Rental Fee of vehicles limit that can be recorded as an expense for the monthly period                       8.000,00
ITL40/1  VAT and SCT of vehicles that can be recorded as an expense                   200.000,00
ITL40/7 VAT and SCT of vehicles that can be deducted as a depreciation excluded VAT and SCT                   230.000,00
ITL40/7 Under the situation that taxes are included as a cost or the acqusition of used vehicles, the amount of depreciation expenses that can be deducted from the tax base                   430.000,00
ITL 80rep Tax exemption related to value gains income                     25.000,00
ITL82 Tax Exemption for Incidental gains                     58.000,00
ITL103 INCOME TAX RATES  
  up to TL 32.000 15%
  For TL32.000 of TL70.000 is TL 4.800, more than 20%
  For TL70.000 of TL170.000 is TL12.400, more than 27%
  For TL170.000 of TL880.000 is TL39.400, more than 35%
  For TL880.000 is TL 287.900, more than TL880.000   40%
ITL103 INCOME TAXES OVER PAYROLL  
  up to TL 32.000 15%
  For TL32.000 of TL70.000 is TL 4.800, more than 20%
  For TL70.000 of TL250.000 is TL12.400, more than 27%
  For TL250.000 of TL880.000 is TL61.000, more than 35%
  For TL880.000 is TL 281.500, more than TL880.000   40%
TPL313 Limit of fixed assets recorded as an expense                       2.000,00
TPL232 Limit of issuing invoice                       2.000,00
TPL323 Directly recorded limit as an expense for doubtfull receivables                       4.000,00
TPL14 Upper limit of stamp taxes that can be collected per paper               4.814.234,00
1947PD Tax Late Fee 1,60%