Türkiye Net to Gross Salary Calculator
Rules and data: TürkiyeBy Hesaplayıcı
The Türkiye net to gross salary calculator finds the gross pay needed for a target monthly, daily or hourly net pay. Enter the target net pay, year, month and employer premium discount. It searches kuruş by kuruş for the smallest gross whose net pay reaches the target in that month. The result also shows the deductions and the employer cost.
Worked example: 2026, the gross for a net pay of 40,000 TRY in January
Gross salary needed
49,709.72 TRY
- Net pay at that gross
- 40,000.00 TRY
- Employee social security
- 6,959.36 TRY
- Employee unemployment insurance
- 497.10 TRY
- Disability allowance
- 0.00 TRY
- Income tax base
- 42,253.26 TRY
- Cumulative tax base
- 42,253.26 TRY
- Income tax before the exemption
- 6,337.99 TRY
- Minimum wage exemption
- 4,211.33 TRY
- Minimum living allowance (AGİ)
- 0.00 TRY
- Income tax due
- 2,126.66 TRY
- Stamp duty
- 126.60 TRY
- Employer cost
- 60,521.58 TRY
Data period: the values in force from January 1, 2026.
Step by step
Gross salary needed
gross = the smallest amount with net(gross) ≥ the target net
net(49,709.72) = 40,000.00 ≥ 40,000.00 = 49,709.72 TRY
Employee social security
employee SGK = min(gross; ceiling) × 14%
employee SGK = min(49,709.72; 297,270.00) × 14% = 6,959.36 TRY
Employee unemployment insurance
unemployment insurance = min(gross; ceiling) × 1%
unemployment insurance = min(49,709.72; 297,270.00) × 1% = 497.10 TRY
Income tax base
tax base = gross − employee SGK − unemployment insurance
tax base = 49,709.72 − 6,959.36 − 497.10 = 42,253.26 TRY
Cumulative tax base
cumulative base = earlier months + tax base
cumulative base = 0.00 + 42,253.26 = 42,253.26 TRY
Income tax before the exemption
income tax before the exemption = tax(cumulative base) − tax(earlier months)
income tax before the exemption = tax(42,253.26) − tax(0.00) = 6,337.99 TRY
Minimum wage exemption
minimum wage exemption = tax(minimum wage)
minimum wage exemption = tax(33,030.00) = 4,211.33 TRY
Income tax due
income tax = income tax before the exemption − minimum wage exemption
income tax = 6,337.99 − 4,211.33 = 2,126.66 TRY
Stamp duty
stamp duty = (gross − minimum wage) × 7.59 per mille
stamp duty = (49,709.72 − 33,030.00) × 7.59 per mille = 126.60 TRY
Net pay at that gross
net = gross − employee SGK − unemployment insurance − income tax − stamp duty
net = 49,709.72 − 6,959.36 − 497.10 − 2,126.66 − 126.60 = 40,000.00 TRY
Employer cost
employer cost = gross + employer SGK (19.75%) + employer unemployment (2%)
employer cost = 49,709.72 + 9,817.67 + 994.19 = 60,521.58 TRY
How to use
- Enter the Target net pay in TRY and choose Monthly, Daily or Hourly as the Pay basis. A daily net is turned into a monthly target × 30, an hourly net × 225 (30 days × 7.5 hours). The monthly target cannot be below the net minimum wage of that month.
- Choose the payroll Year. The calculator uses that year’s minimum wage, social security ceiling, premium rates and tax brackets.
- Choose the Month whose net pay must reach the target. The same gross is taken as paid every month from January.
- 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.
- For a working retiree, choose Retiree (SGDP) as the Employee type; for a disabled employee, the Disability degree of the medical report. A retiree pays 7.5% SGDP instead of the social security premiums, and the disability allowance comes off the tax base, so the same net needs a lower gross.
- Press Calculate. For a daily or hourly wage the result also gives the daily or hourly gross needed and the daily or hourly net.
Formula
The calculator finds the smallest gross with net(gross) ≥ target net. net(gross) is the gross to net payroll of the chosen month:
net(gross) = gross − employee social security − employee unemployment insurance − income tax due − stamp duty
Gross is the monthly gross salary the calculator searches for. Target net is the net pay you enter. Employee social security is 14% and employee unemployment insurance 1%, both taken up to the earnings ceiling, which is 297,270 TRY a month in 2026. Income tax due is the wage tariff applied to the cumulative tax base since January, less the minimum wage exemption. Stamp duty is 7.59 per mille of the part of the gross above the minimum wage.
For a daily or hourly wage the target is first turned into a monthly net: monthly net = daily net × 30 or monthly net = hourly net × 225. The calculator then searches kuruş by kuruş for the smallest hourly gross with net(hourly gross × 225) ≥ monthly net (× 30 for a daily one); the monthly gross is 225 or 30 times that amount. The hourly or daily net in the result is at most 0.01 TRY above the target. One kuruş of the hourly gross is 2.25 TRY a month, and one kuruş of the daily gross 0.30 TRY, so the monthly net can be up to that amount above.
The deductions depend on the brackets, the ceiling and the exemption, so there is no single reverse formula. The calculator applies each year’s own rule from 2005 on: the minimum wage exemption since 2022, the minimum living allowance (AGİ) in 2008–2021, no relief in 2005–2007; before 2022 stamp duty is taken on the whole wage. Amounts before 1 January 2005 are in the old Turkish lira (1 YTL = 1,000,000 TL). Net pay rises with the gross, so the calculator halves the search range at every step until it finds the smallest gross to the kuruş. The employer cost adds the employer social security share and the 2% employer unemployment premium to that gross.
Worked example
The worked example on this page finds the gross for a net pay of 40,000 TRY in January 2026, with the general premium discount. The first step shows the gross found and its net pay. The next steps break down the premiums, the tax base, the income tax, the stamp duty and the employer cost.
Limits
The calculator is for a full-time 4/a employee or working retiree (SGDP) with one employer. Private pension (BES), private insurance, advances and extra payments are not included; for a different gross by month or missing days, use the gross to net salary calculator. The same gross is taken as paid every month from January, so in later months a higher bracket can bring the net pay below the target. The net pay in the result can be up to 0.01 TRY above the target, in the chosen pay basis. Every line is rounded to the kuruş. The calculator has the official figures of every year since 2005.
Frequently Asked Questions
How do I convert a net salary to gross in Türkiye?
Net pay is the gross less social security, the unemployment premium, income tax and stamp duty. These depend on brackets and the ceiling, so there is no single reverse formula; the calculator searches for the smallest gross whose net pay reaches the target.
Why does the gross for the same net pay change by month?
The income tax base builds up during the year and can reach a higher bracket in later months. So the same net pay in December can need a higher gross than in January.
Can I enter a net pay below the minimum wage?
No. The calculator is for a full-time employee, so the target cannot be below the net minimum wage of the month. In 2026 the net minimum wage is 28,075.50 TRY.
Why can the net pay be 0.01 TRY above the target?
The gross is searched kuruş by kuruş and the smallest gross that reaches the target is chosen. Because of rounding, its net pay can be up to 0.01 TRY above the target. For a daily or hourly wage this limit is for the daily or hourly net.
Calculation rules
- For a 4/a employee with one employer. A working retiree pays the social security support premium (SGDP) instead of the SGK premiums, no unemployment premium, and the Treasury discount does not apply. Private pension, private insurance, advances and extra payments are not included.
- 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). The disability allowance is the monthly amount of the chosen degree for the year, taken off the tax base (Income Tax Law art. 31).
- Social security and unemployment premiums are taken up to the earnings ceiling. In a month with fewer than 30 days the gross and the ceiling are taken in proportion to the days; the minimum wage exemptions keep their monthly amounts. Every line is rounded to the kuruş.
- The employer cost applies the chosen Treasury premium discount; the 6 more points of Law 6486 went to private employers in the listed provinces in 2013–2021, on the floor of the premium base. The employer must meet the conditions.
- A daily wage is turned into a monthly wage with 30 days, an hourly wage with 225 hours (30 days × 7.5 hours); the overtime calculator also takes the hourly wage as the monthly wage / 225. The daily and hourly net pay is the month’s net pay over the days of the month, rounded to the kuruş.
- The gross is searched kuruş by kuruş: the result is the smallest gross whose net pay in the month reaches the target, so the net can be up to 0.01 above it. For a daily or hourly wage the daily or hourly gross is searched kuruş by kuruş: the daily or hourly net is also at most 0.01 above the target. One kuruş an hour is 2.25 TRY a month (0.30 TRY for a day), so the monthly net can be up to that amount above.
Sources (11)
- Data: Minimum wage (monthly, gross and net) — Asgari Ücret Tespit Komisyonu kararları (Resmî Gazete); ÇSGB asgari ücret tabloları, valid from January 1, 2026, updated September 21, 2026
- Data: Social security earnings floor and ceiling (Law no. 5510 art. 82) — SGK prime esas kazanç tutarları; SGK genelgeleri, valid from January 1, 2026, updated September 21, 2026
- Data: Social security premium rates (4/a employees) and the Treasury employer discount — 5510 sayılı Kanun md. 81; 7538 ve 7566 sayılı Kanunlar; ÇSGB asgari ücret tabloları; SGK teşvik tabloları; 5510 geçici md. 14 ve 506 md. 63/B (SGDP); 6486 sayılı Kanun md. 5 (bölgesel 6 puan); 5510 md. 41 (borçlanma), valid from January 1, 2026, updated September 27, 2026
- Data: Disability allowance for wage earners (income tax) — Gelir Vergisi Kanunu md. 31; yıllık Gelir Vergisi Genel Tebliğleri (2005–2006: Bakanlar Kurulu Kararları); GİB Engellilik İndirimi Tutarları, valid from January 1, 2026, updated September 27, 2026
- Data: Income tax brackets (Income Tax Law art. 103) — Gelir Vergisi Genel Tebliğleri, Resmî Gazete, valid from January 1, 2026, updated September 21, 2026
- Data: Stamp duty rates and the maximum per document (Law no. 488) — 488 sayılı Damga Vergisi Kanunu, (1) sayılı tablo; Damga Vergisi Kanunu Genel Tebliğleri, valid from January 1, 2026, updated September 21, 2026
- Data: Income and stamp tax relief on wages — Gelir Vergisi Kanunu md. 32 (asgari geçim indirimi, 5615 sayılı Kanun md. 2; mülga 7349 sayılı Kanun md. 3) ve md. 23/18 (asgari ücret istisnası, 7349 md. 2); Damga Vergisi Kanunu (2) sayılı tablo IV-34 (7349 md. 4), valid from January 1, 2022, updated September 22, 2026
- 2026 minimum wage table — ÇSGB (Ministry of Labour and Social Security)
- Earnings floor and ceiling 2026 (Prime esas kazanç miktarları) — SGK
- Income Tax General Communiqué no. 332 — Resmî Gazete
- Law no. 5510 (Social Insurance and General Health Insurance Law) — mevzuat.gov.tr
Terms
News
Related data
- Türkiye Minimum Wage by Year: Gross, Net and Employer Cost
- Türkiye Social Security Earnings Floor and Ceiling by Year
- Türkiye Social Security Premium Rates by Year
- Türkiye Disability Allowance for Wages by Year
- Türkiye Income Tax Brackets and Rates by Year
- Türkiye Stamp Duty Rates and Maximum by Year
- Türkiye Wage Tax Relief by Year: AGİ and the Exemption