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Türkiye Gross to Net Salary Calculator

Rules and data: TürkiyeBy Hesaplayıcı

The Türkiye gross to net salary calculator finds the monthly net pay from a gross salary. It deducts employee social security and unemployment premiums, income tax and stamp duty under Turkish rules. Enter the gross salary, year, month and employer premium discount. All twelve months are calculated, because the tax base builds up over the year.

The month the result shows. The tax base builds up during the year.

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

labor.gross-to-net.tr

How to use

  1. Enter the Monthly gross salary in TRY. It cannot be below the gross minimum wage of the chosen year.
  2. Choose the payroll Year. The calculator uses that year’s minimum wage, social security ceiling, premium rates and tax brackets.
  3. Choose the Month whose result you want to see.
  4. Choose the Employer premium discount: General (Law 5510 art. 81), Manufacturing or None. It changes only the employer cost.
  5. Press Calculate. The Payroll by month table shows all twelve months.

Formula

The calculator applies these steps to every month:

  • Employee social security = min(gross; ceiling) × 14%
  • Employee unemployment insurance = min(gross; ceiling) × 1%
  • Tax base = gross − employee social security − employee unemployment insurance
  • Income tax before the exemption = tax(cumulative base) − tax(earlier months)
  • Income tax due = income tax before the exemption − minimum wage exemption
  • Stamp duty = (gross − minimum wage) × 7.59 per mille
  • Net pay = gross − employee social security − employee unemployment insurance − income tax due − stamp duty
  • Employer cost = gross + employer social security + employer unemployment

Gross is the monthly gross salary. The ceiling is the social security earnings ceiling, 297,270 TRY a month in 2026. The tax base is the month’s income tax base. The cumulative base is the sum of the tax bases from January to the month. Earlier months is the sum up to the month before.

tax(x) is the tax that the wage tariff puts on a yearly base of x. The 2026 wage tariff 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 minimum wage exemption is the tax on the minimum wage’s own base, worked out the same cumulative way (Income Tax Law art. 23/18). The income tax due never goes below zero. Stamp duty applies only to the part of the gross above the minimum wage, which is 33,030 TRY gross a month in 2026.

The employer social security share in 2026 is 12% pension, 2.25% short-term and 7.5% health insurance, less the chosen discount: 2 percentage points in general, 5 in manufacturing. The employer unemployment premium is 2%. Both are taken on min(gross; ceiling).

Worked example

The worked example on this page shows the January payroll of a monthly gross salary of 50,000 TRY in 2026, with the general premium discount. The steps give the premiums, the tax base, the income tax before and after the exemption, the stamp duty, the net pay and the employer cost. The Payroll by month table shows the net pay of the same gross over the year.

Limits

The calculator is for a full-time 4/a employee with one employer. The support premium of working retirees (SGDP), disability allowances, private pension (BES), private insurance, advances and extra payments are not included. The gross salary is taken as the same every month from January, so raises and bonuses during the year are left out. Every line is rounded to the kuruş. The employer must meet the conditions of the Treasury premium discount. The calculator has the official figures for 2025 and 2026.

Frequently Asked Questions

Is the minimum wage taxed in Türkiye?

No. Income tax and stamp duty on the minimum wage part of a salary are exempt (Income Tax Law art. 23/18). A minimum wage earner pays only the 14% social security and 1% unemployment premiums; in 2026 the gross minimum wage of 33,030 TRY gives a net of 28,075.50 TRY.

Why does my net salary fall later in the year?

Turkish income tax is withheld on the cumulative tax base since January. When the cumulative base passes a bracket limit, part of the salary is taxed at the higher rate and the net pay falls.

How much does an employee cost the employer in Türkiye?

The employer pays the gross plus the employer social security share and a 2% unemployment premium. In 2026 the employer share is 12% pension, 2.25% short-term and 7.5% health insurance, less a Treasury discount of 2 percentage points in general or 5 in manufacturing.

What is the social security ceiling in Türkiye?

Social security and unemployment premiums are taken only up to the earnings ceiling. In 2026 the ceiling is 297,270 TRY a month; no premium is taken on the part of the gross above it.

Calculation rules

  • For a full-time 4/a employee with one employer. Retirees (SGDP), disability allowances, private pension, private insurance, advances and extra payments are not included.
  • The gross salary is taken as the same every month from January. The income tax base builds up during the year, so the net pay falls when a higher bracket is reached.
  • The minimum wage income tax and stamp duty exemptions apply (Income Tax Law art. 23/18; Law 488, table 2, IV-34).
  • Social security and unemployment premiums are taken up to the earnings ceiling. Every line is rounded to the kuruş.
  • The employer cost applies the chosen Treasury premium discount; the employer must meet its conditions.
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