hesaplayıcı
Menu

Gross vs Net Salary in Türkiye

Region: TürkiyeHesaplayıcı3 min read

Short answer

Gross salary is the pay before deductions; net salary is what you receive after the 14% employee social security premium, the 1% unemployment premium, income tax and stamp duty. In Türkiye income tax grows during the year, so the gap changes monthly. In 2026, 80,000 TRY gross gives 61,654.83 TRY net in January and 53,821.25 TRY in July.

Open the calculator →

Formula

net salary = gross − employee SGK − unemployment premium − income tax − stamp duty

  • employee SGK: min(gross; ceiling) × 14%. The ceiling is 297,270 TRY a month in 2026.
  • unemployment premium: min(gross; ceiling) × 1%
  • income tax: tax(cumulative base) − tax(earlier months) − minimum wage exemption. The month’s base is the gross less the two premiums.
  • stamp duty: (gross − gross minimum wage) × 7.59 per mille. The gross minimum wage is 33,030 TRY a month from 1 January to 31 December 2026.

Above the gross sits the employer cost: employer cost = gross + employer SGK + employer unemployment premium. The 2026 wage tariff (Income Tax General Communiqué no. 332) is 15% up to 190,000 TRY, 20% up to 400,000 TRY and 27% up to 1,500,000 TRY.

Step-by-step example

January 2026, a gross salary of 80,000 TRY, the general Treasury premium discount:

  1. Employee SGK: 80,000 × 14% = 11,200 TRY.
  2. Unemployment premium: 80,000 × 1% = 800 TRY.
  3. Income tax base: 80,000 − 11,200 − 800 = 68,000 TRY.
  4. Income tax before the exemption: 68,000 TRY is in the first bracket, 68,000 × 15% = 10,200 TRY.
  5. Minimum wage exemption: 4,211.33 TRY comes off, so the income tax due is 5,988.67 TRY.
  6. Stamp duty: (80,000 − 33,030) × 7.59 per mille = 356.50 TRY.
  7. Net salary: 80,000 − 11,200 − 800 − 5,988.67 − 356.50 = 61,654.83 TRY.

This month the gap between gross and net is 18,345.17 TRY. The employer pays 97,400 TRY in total for the same employee.

Deductions month by month

2026, a gross of 80,000 TRY a month. Employee SGK (11,200 TRY), the unemployment premium (800 TRY) and stamp duty (356.50 TRY) are the same every month. Income tax is what changes:

Month Cumulative base Income tax before exemption Minimum wage exemption Income tax due Net salary
January 68,000 TRY 10,200.00 TRY 4,211.33 TRY 5,988.67 TRY 61,654.83 TRY
February 136,000 TRY 10,200.00 TRY 4,211.33 TRY 5,988.67 TRY 61,654.83 TRY
March 204,000 TRY 10,900.00 TRY 4,211.33 TRY 6,688.67 TRY 60,954.83 TRY
April–May 272,000 – 340,000 TRY 13,600.00 TRY 4,211.33 TRY 9,388.67 TRY 58,254.83 TRY
June 408,000 TRY 14,160.00 TRY 4,211.33 TRY 9,948.67 TRY 57,694.83 TRY
July 476,000 TRY 18,360.00 TRY 4,537.75 TRY 13,822.25 TRY 53,821.25 TRY
August–December 544,000 – 816,000 TRY 18,360.00 TRY 5,615.10 TRY 12,744.90 TRY 54,898.60 TRY

The cumulative base passes 190,000 TRY in March and 400,000 TRY in June; after that the salary is taxed at 20% and then 27%. In July and August the minimum wage exemption also grows. The net pay of the year is 686,783.23 TRY.

What the calculation leaves out

The calculation is for a full-time 4/a employee with one employer and the same gross since January. The support premium of working retirees (SGDP), disability allowances, private pension (BES), private insurance, advances and extra payments are not included. To go from net to gross, use the net to gross salary calculator.

Worked example: 2026, a monthly gross salary of 50,000 TRY, January

Net pay

40,207.53 TRY

Employee social security
7,000 TRY
Employee unemployment insurance
500 TRY
Income tax base
42,500 TRY
Cumulative tax base
42,500 TRY
Income tax before the exemption
6,375 TRY
Minimum wage exemption
4,211.33 TRY
Income tax due
2,163.67 TRY
Stamp duty
128.8 TRY
Employer cost
60,875 TRY
Annual net pay
466,135.63 TRY
Annual employer cost
730,500 TRY
Step by step

  1. Employee social security

    employee SGK = min(gross; ceiling) × 14%

    employee SGK = min(50,000; 297,270) × 14% = 7,000

  2. Employee unemployment insurance

    unemployment insurance = min(gross; ceiling) × 1%

    unemployment insurance = min(50,000; 297,270) × 1% = 500

  3. Income tax base

    tax base = gross − employee SGK − unemployment insurance

    tax base = 50,000 − 7,000 − 500 = 42,500

  4. Cumulative tax base

    cumulative base = earlier months + tax base

    cumulative base = 0 + 42,500 = 42,500

  5. Income tax before the exemption

    income tax before the exemption = tax(cumulative base) − tax(earlier months)

    income tax before the exemption = tax(42,500) − tax(0) = 6,375

  6. Minimum wage exemption

    minimum wage exemption = tax(minimum wage)

    minimum wage exemption = tax(33,030) = 4,211.33

  7. Income tax due

    income tax = income tax before the exemption − minimum wage exemption

    income tax = 6,375 − 4,211.33 = 2,163.67

  8. Stamp duty

    stamp duty = (gross − minimum wage) × 7.59 per mille

    stamp duty = (50,000 − 33,030) × 7.59 per mille = 128.8

  9. Net pay

    net = gross − employee SGK − unemployment insurance − income tax − stamp duty

    net = 50,000 − 7,000 − 500 − 2,163.67 − 128.8 = 40,207.53

  10. Employer cost

    employer cost = gross + employer SGK (19.75%) + employer unemployment (2%)

    employer cost = 50,000 + 9,875 + 1,000 = 60,875

Sources (4)

Guides

Terms

Topic