Türkiye Gross to Net Salary Calculator

How to use

1. Enter the Gross pay in TRY and choose Monthly, Daily or Hourly as the Pay basis. A daily wage is turned into a monthly gross × 30, an hourly wage × 225 (30 days × 7.5 hours). The monthly gross 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. Under More options, choose the Employer premium discount: General (Law 5510 art. 81), Manufacturing, General and Law 6486, or None. It changes only the employer cost.
5. For a working retiree, choose Retiree (SGDP) as the Employee type. For a disabled employee, choose the degree of the medical report as the Disability degree.
6. For months with a raise, a bonus or missing days, fill in the Gross and days by month table. The gross pay in the table is per the chosen pay basis too; an empty cell takes the gross pay and 30 days.
7. Press Calculate. The Payroll by month table shows all twelve months. For a daily or hourly wage the result also gives the daily or hourly net pay.

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

A daily or hourly wage is first turned into a monthly gross: monthly gross = daily gross × 30 or monthly gross = hourly gross × 225. 225 is 30 days × 7.5 hours a month; the overtime pay calculator also takes the hourly wage as the monthly wage / 225. The daily net is net / 30 and the hourly net net / 225; in a part month the divisor is the days (the days × 7.5 for the hourly net).

Gross is the month’s gross: the monthly gross × days / 30. The ceiling is the social security earnings ceiling, 297,270 TRY a month in 2026, in proportion to the days in a part month. 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.

Both exemptions started on 1 January 2022 (Law 7349). The calculator applies each year’s own rule from 2005 on: in 2008–2021 there was no exemption but the minimum living allowance (asgari geçim indirimi, AGİ); for a single employee without children, 50% of the yearly gross minimum wage of January at the first bracket rate, one twelfth a month, is credited against the computed tax, never refunded, and stamp duty is taken on the whole wage (Income Tax Law art. 32). In 2005–2007 there was no relief on the payslip. The steps and the result fields follow the rule of the chosen year. Amounts before 1 January 2005 are in the old Turkish lira (1 YTL = 1,000,000 TL); the calculator does not go back further.

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. In 2013–2021, Law 6486 added 6 points on the floor of the premium base to the general discount in the listed provinces. The employer unemployment premium is 2%. Both are taken on min(gross; ceiling).

Retirees, disabled employees and part months

A working retiree pays the social security support premium (SGDP) instead of the social security premiums: 7.5%, and no unemployment premium. The employer pays 22.5% SGDP plus the short-term premium, with no Treasury discount (Law 5510 provisional art. 14). The minimum wage exemption of a retiree is the same amount as for any minimum wage earner, so a retiree on the minimum wage pays a small income tax.

A disabled employee’s monthly disability allowance is taken off the income tax base by degree (Income Tax Law art. 31): degree 1 is a loss of working capacity of at least 80%, degree 2 at least 60%, degree 3 at least 40%. The amounts are set every year; the calculator uses the chosen year’s.

In a month with fewer than 30 days, the gross and the social security ceiling are taken in proportion to the days. The minimum wage income tax and stamp duty exemptions are monthly, not daily: a month with a few days keeps the whole month’s exemption.

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 4/a employee with one employer. Private pension (BES), private insurance, advances, a tax base carried over from an earlier employer and the minimum living allowance of a married employee or one with children are not included. Without the table, the gross salary is taken as the same every month from January. Every line is rounded to the kuruş. The employer must meet the conditions of the Treasury premium discount. The calculator has the official figures of every year since 2005.