Cost of Doing Business

Information about costs of setting up and running a business in Türkiye, covering wages, utilities, and relevant expenses presented in tables and charts.

Minimum Monthly Wage

For 2026, Türkiye's gross monthly minimum wage is TRY 33,030 and the net monthly minimum wage is TRY 28,075.50. The minimum wage is set by the Minimum Wage Determination Commission, and employers in the manufacturing sector benefit from a reduced social security premium rate.

Source: Ministry of Labor and Social Security. Valid for January 01, 2026 – December 31, 2026."

Employee Deductions

DESCRIPTION TRY / MONTH
Gross Minimum Wage 33,030.00
Social Security Premium (14%) − 4,624.20
Unemployment Insurance Fund (1%) − 330.30
Total Deductions 4,954.50
Net Minimum Wage 28,075.50

Total Employer Cost

DESCRIPTION Manufacturing
(TRY/MONTH)
TRY / MONTH
Gross Minimum Wage 33,030.00 33,030.00
Employer Social Security Premium (16.75% / 19.75%)* 5,532.53 6,523.43
Unemployment Insurance Fund (2%) 660.60 660.60
Total Contributions 6,193.13 TL 7,184.03 TL
Total Employer Cost 39,223.13 40,214.03
*Manufacturing: For premiums that are paid in due time, as an incentive, a five-point reduction is applied (down from 20.75% to 15.75%).
*Other sectors: For premiums that are paid in due time, as an incentive, a two-point reduction is applied (from 21.75% down to 19.75%).

Cost of Electricity

Reference water and wastewater prices for industrial use in Türkiye, shown in USD/m³ across organized industrial zones, free zones and major municipalities, including applicable VAT and coordination fees

USD 1 = TRY 18.80 as of February 21, 2023 - Reference Price USD/m3

Electricity Prices for Industrial Consumers

If annual electricity consumption exceeds 15,000 kWh and no bilateral agreement is in place with a supplier, the Last Resort Supply Tariff (LRST) will apply. The LRST serves as a price ceiling; more favorable rates may be obtained through bilateral agreements. If annual electricity consumption remains below 15,000 kWh, the Retail Sales Tariff (National Tariff) will apply instead.

DESCRIPTION Connection Type
Distribution Line - Low Voltage Distribution Line - Mid Voltage Transmission Line
Less than 15,000 kWh 5,532.53 5,532.53 5,532.53
More than 15,000 kWh 660.60 660.60 660.60
All prices are listed in USD/MWh and include all applicable taxes (including 20% VAT).
Source: Energy Market Regulatory Authority (EMRA)

Cost of Water for Industrial Use

Overview of electricity costs for industrial consumers in Türkiye, with prices shown in USD/MWh by annual consumption level and connection type, inclusive of applicable taxes

*USD 1 = TRY 18.80 as of February 21, 2023 - Reference Price USD/m3

Organized Industrial Zones (OIZs)

DESCRIPTION Water Water VAT(%) Wastewater Wastewater
VAT (%)
Eskişehir OIZ 0.14 1 0.09 8
Balıkesir OIZ 0.14 1 0.09 8
Ankara Başkent OIZ 0.14 1 0.09 8
İzmir Aliağa OIZ 0.14 1 0.09 8
*Reference Price USD/m3

Free Zones (FZs)

DESCRIPTION Water Water VAT(%) Wastewater Wastewater
VAT (%)
Aegean Free Zone (ESBAŞ) 0.14 1 0.09 8
İstanbul Industrial and Trade Free Zone (DESBAŞ) 0.14 1 0.09 8
Kayseri Free Zone (KAYSER) 0.14 1 0.09 8
İzmir Aliağa OIZ 0.14 1 0.09 8

Municipalities

DESCRIPTION Water Water VAT(%) Wastewater Wastewater
VAT (%)
İstanbul 0.14 1 0.09 8
Ankara 0.14 1 0.09 8
Bursa 0.14 1 0.09 8
İzmir Free Zone (İZBAŞ) 0.14 1 0.09 8
DESCRIPTION Water +
Wastewater
Water +
Wastewater VAT (%)
İstanbul 0.14 8
Ankara 0.14 8
Bursa 0.14 8
*Reference Price USD/m3

Cost of Natural Gas

Natural gas prices for industrial consumers in Türkiye, presented in USD/Sm³ and USD/kWh for consumption volumes of 100,000,000 m³ or more, inclusive of Special Consumption Tax, system usage fees and VAT

Natural Gas Prices for Industrial Consumers

DESCRIPTION USD/Sm³ USD/kWh
Within or Outside OIZ 0.4158 0.0391
Source: Petroleum Pipeline Corporation (BOTAŞ) Natural Gas Wholesale Price Tariff

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