Gross to Net Salary Calculator for Turkey
2026 Payroll Parameters
| Gross minimum wage | ₺33,030.00 |
|---|---|
| Net minimum wage | ₺28,075.50 |
| SGK base ceiling (monthly) | ₺297,270.00 |
| Employee SGK premium | %14 |
| Employee unemployment insurance | %1 |
| Employer SGK premium | %21.75 · %19.75 (with incentive) · %16.75 (manufacturing incentive) |
| Employer unemployment insurance | %2 |
| Retired employee SGDP (employee / employer) | %7.50 / %24.75 |
| Stamp tax rate | ‰7.59 |
| Annual taxable income | Rate |
|---|---|
| Up to ₺190,000.00 | %15 |
| ₺190,000.00 – ₺400,000.00 | %20 |
| ₺400,000.00 – ₺1,500,000.00 | %27 |
| ₺1,500,000.00 – ₺5,300,000.00 | %35 |
| Over ₺5,300,000.00 | %40 |
| Degree 1 | ₺12,000.00 |
|---|---|
| Degree 2 | ₺7,000.00 |
| Degree 3 | ₺3,000.00 |
How is net salary calculated in Turkey?
Net salary is what remains of the gross salary after the employee’s statutory deductions. The calculator applies the official parameters of the selected year, month by month:
- SGK premium (14%) and unemployment insurance (1%) are calculated on the gross salary, up to the monthly SGK base ceiling.
- Income tax is calculated on the gross salary minus these premiums, using progressive brackets from 15% to 40% applied to the year’s cumulative tax base.
- Stamp tax is 0.759% of the gross salary.
- The income tax and stamp tax on the minimum wage portion are exempt, so the salary is taxed only above the minimum wage.
Why does net salary decrease during the year?
Income tax is cumulative: the tax base grows every month, and once it passes a bracket limit, the higher rate applies for the rest of the year. The same gross salary therefore yields a lower net salary in later months. The Bracket column shows when this happens.
Employer cost
On top of the gross salary, the employer pays the SGK employer premium and unemployment insurance (2%). Open Employer in the calculator to see the total cost, including the Treasury premium incentive available to eligible employers.
Frequently asked questions
Is the minimum wage taxed in Turkey?
No. The minimum wage is exempt from income tax and stamp tax; only the SGK premium and unemployment insurance are deducted from it. For higher salaries, the tax that would apply to the minimum wage is deducted as an exemption.
Which year’s rates does the calculator use?
The current year’s parameters are selected by default, and you can switch the tax year from the toolbar. All parameters used — minimum wage, SGK ceiling, premium rates and income tax brackets — are listed below the calculator.
How are bonuses and premiums taxed?
Bonuses, premiums and similar payments are added to the gross salary of the month in which they are paid and are subject to the same deductions. Use Advanced → Variable income to add them to a specific month.
What changes for retired or disabled employees?
Retired employees pay the social security support premium (SGDP) instead of the regular SGK premium, and no unemployment insurance. For employees with a disability, a monthly disability allowance is deducted from the income tax base depending on the degree. Both can be selected under Employee.
Can I share or save a calculation?
Yes. The page address keeps your inputs, so you can share the link. You can also export the table to Excel or PDF, or print it.
Need help with payroll?
Ozbek CPA prepares monthly payroll, SGK declarations and withholding tax returns for companies operating in Turkey.
Contact Information
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