Türkiye Net to Gross Salary Calculator
Rules and data: TürkiyeBy Hesaplayıcı
The Türkiye net to gross salary calculator finds the gross salary needed in Türkiye for a target monthly 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 TRY
- Employee social security
- 6,959.36 TRY
- Employee unemployment insurance
- 497.1 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
- Income tax due
- 2,126.66 TRY
- Stamp duty
- 126.6 TRY
- Employer cost
- 60,521.58 TRY
Step by step
Gross salary needed
gross = the smallest amount with net(gross) ≥ the target net
net(49,709.72) = 40,000 ≥ 40,000 = 49,709.72
Employee social security
employee SGK = min(gross; ceiling) × 14%
employee SGK = min(49,709.72; 297,270) × 14% = 6,959.36
Employee unemployment insurance
unemployment insurance = min(gross; ceiling) × 1%
unemployment insurance = min(49,709.72; 297,270) × 1% = 497.1
Income tax base
tax base = gross − employee SGK − unemployment insurance
tax base = 49,709.72 − 6,959.36 − 497.1 = 42,253.26
Cumulative tax base
cumulative base = earlier months + tax base
cumulative base = 0 + 42,253.26 = 42,253.26
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) = 6,337.99
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 = 6,337.99 − 4,211.33 = 2,126.66
Stamp duty
stamp duty = (gross − minimum wage) × 7.59 per mille
stamp duty = (49,709.72 − 33,030) × 7.59 per mille = 126.6
Net pay at that gross
net = gross − employee SGK − unemployment insurance − income tax − stamp duty
net = 49,709.72 − 6,959.36 − 497.1 − 2,126.66 − 126.6 = 40,000
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
How to use
- Enter the Target monthly net pay in TRY. It 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.
- Choose the Employer premium discount: General (Law 5510 art. 81), Manufacturing or None. It changes only the employer cost.
- Press Calculate.
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.
The deductions depend on the brackets, the ceiling and the exemption, so there is no single reverse formula. 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 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 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. Every line is rounded to the kuruş. The calculator has the official figures for 2025 and 2026.
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.
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.
- 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.
Sources (9)
- Data: Asgari Ücret Tespit Komisyonu kararları (Resmî Gazete); ÇSGB asgari ücret tabloları, valid from January 1, 2026, updated September 17, 2026
- Data: SGK prime esas kazanç tutarları; SGK genelgeleri, valid from January 1, 2026, updated September 13, 2026
- Data: 5510 sayılı Kanun md. 81; 7538 ve 7566 sayılı Kanunlar; ÇSGB asgari ücret tabloları; SGK teşvik tabloları, valid from January 1, 2026, updated September 13, 2026
- Data: Gelir Vergisi Genel Tebliğleri, Resmî Gazete, valid from January 1, 2026, updated September 13, 2026
- Data: 488 sayılı Damga Vergisi Kanunu, (1) sayılı tablo; Damga Vergisi Kanunu Genel Tebliğleri, valid from January 1, 2026, updated September 13, 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