Income distribution is an important element for countries and individuals to maintain their welfare levels, purchasing power, social life and economic existence fairly. The more equitably income is distributed among individuals living in a country, the more economic development of that country will increase, and the way for economic development will be paved as a result of civilized and safe living standards. Since income distribution has a significant impact on individual and economic forces in terms of spending, savings and investment, and is one of the essential elements of economic management, the theoretical structure and economic relationship of income distribution are discussed in this section. Then, the income distribution policies implemented in Türkiye were examined and the Gini coefficient, which expresses the income distribution in Türkiye, and poverty rates were evaluated with the available data.