How to Calculate Net Salary in Türkiye
Region: TürkiyeHesaplayıcı4 min read
Short answer
Net salary in Türkiye is the gross salary less the 14% employee social security premium, the 1% unemployment premium, income tax and stamp duty. The tax on the minimum wage is taken off the income tax, and stamp duty applies only above the minimum wage. For example, 50,000 TRY gross gives 40,207.53 TRY net in January 2026.
Formula
net salary = gross − employee SGK − unemployment premium − income tax − stamp duty
- gross: the monthly gross salary
- employee SGK:
min(gross; ceiling) × 14%. The ceiling is the social security earnings ceiling, 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; the cumulative base adds up the bases from January to the month. - stamp duty:
(gross − gross minimum wage) × 7.59 per mille
tax(x) is the tax the wage tariff puts on a yearly base of x. The 2026 tariff (Income Tax General Communiqué no. 332) is 15% up to 190,000 TRY, 20% up to 400,000 TRY, 27% up to 1,500,000 TRY, 35% up to 5,300,000 TRY and 40% above. The gross minimum wage is 33,030 TRY a month from 1 January to 31 December 2026.
Step-by-step example
January 2026, a gross salary of 50,000 TRY, the general employer premium discount:
- Employee SGK: min(50,000; 297,270) × 14% = 7,000 TRY.
- Unemployment premium: 50,000 × 1% = 500 TRY.
- Tax base: 50,000 − 7,000 − 500 = 42,500 TRY. In January the cumulative base is also 42,500 TRY.
- Income tax before the exemption: 42,500 TRY stays in the first bracket, so tax(42,500) − tax(0) = 6,375 TRY.
- Minimum wage exemption: the tax on the gross minimum wage of 33,030 TRY is 4,211.33 TRY. The income tax due is 6,375 − 4,211.33 = 2,163.67 TRY.
- Stamp duty: (50,000 − 33,030) × 7.59 per mille = 128.80 TRY.
- Net salary: 50,000 − 7,000 − 500 − 2,163.67 − 128.80 = 40,207.53 TRY.
Why net salary changes during the year
Income tax is withheld on the cumulative base. When the base passes a bracket limit, part of the salary is taxed at the higher rate and the net pay falls. The 2026 payroll of the same 50,000 TRY gross:
| Month | Cumulative base | Income tax | Net salary |
|---|---|---|---|
| January–April | 42,500 – 170,000 TRY | 2,163.67 TRY | 40,207.53 TRY |
| May | 212,500 TRY | 3,288.67 TRY | 39,082.53 TRY |
| June | 255,000 TRY | 4,288.67 TRY | 38,082.53 TRY |
| July | 297,500 TRY | 3,962.25 TRY | 38,408.95 TRY |
| August–September | 340,000 – 382,500 TRY | 2,884.90 TRY | 39,486.30 TRY |
| October | 425,000 TRY | 4,634.90 TRY | 37,736.30 TRY |
| November–December | 467,500 – 510,000 TRY | 5,859.90 TRY | 36,511.30 TRY |
The base passes 190,000 TRY in May and 400,000 TRY in October. The net pay rises in July and August because the minimum wage’s own base also leaves the first bracket, so the exemption grows to 4,537.75 TRY in July and 5,615.10 TRY from August. The net pay of the year is 466,135.63 TRY.
Net salary by gross
January 2026, the general premium discount:
| Gross | Employee SGK | Unemployment premium | Income tax | Stamp duty | Net |
|---|---|---|---|---|---|
| 33,030 TRY (minimum wage) | 4,624.20 TRY | 330.30 TRY | 0 TRY | 0 TRY | 28,075.50 TRY |
| 50,000 TRY | 7,000 TRY | 500 TRY | 2,163.67 TRY | 128.80 TRY | 40,207.53 TRY |
| 100,000 TRY | 14,000 TRY | 1,000 TRY | 8,538.67 TRY | 508.30 TRY | 75,953.03 TRY |
| 350,000 TRY | 41,617.80 TRY | 2,972.70 TRY | 47,370.57 TRY | 2,405.80 TRY | 255,633.13 TRY |
At 350,000 TRY the premiums are taken on the ceiling of 297,270 TRY, so they stop growing with the gross. The calculation is for a full-time 4/a employee with one employer; the support premium of working retirees (SGDP), disability allowances and private pension (BES) are not included.
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
Employee social security
employee SGK = min(gross; ceiling) × 14%
employee SGK = min(50,000; 297,270) × 14% = 7,000
Employee unemployment insurance
unemployment insurance = min(gross; ceiling) × 1%
unemployment insurance = min(50,000; 297,270) × 1% = 500
Income tax base
tax base = gross − employee SGK − unemployment insurance
tax base = 50,000 − 7,000 − 500 = 42,500
Cumulative tax base
cumulative base = earlier months + tax base
cumulative base = 0 + 42,500 = 42,500
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
Minimum wage exemption
minimum wage exemption = tax(minimum wage)
minimum wage exemption = tax(33,030) = 4,211.33
Income tax due
income tax = income tax before the exemption − minimum wage exemption
income tax = 6,375 − 4,211.33 = 2,163.67
Stamp duty
stamp duty = (gross − minimum wage) × 7.59 per mille
stamp duty = (50,000 − 33,030) × 7.59 per mille = 128.8
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
Employer cost
employer cost = gross + employer SGK (19.75%) + employer unemployment (2%)
employer cost = 50,000 + 9,875 + 1,000 = 60,875