Turkey salary calculator 2026: gross to net and net to gross
Enter a gross or net monthly salary and the month to see SGK contributions, income tax, stamp tax, net pay and the employer's cost under the 2026 rules. Free, no sign-up required.
How is net salary calculated in Turkey?
A Turkish payslip takes four deductions from the gross salary (brüt maaş) to reach the net salary (net maaş). The calculator applies them to the month you choose:
SGK employee share = 14% × gross salary (up to the ceiling)
Unemployment insurance = 1% × gross salary (up to the ceiling)
Income tax base = gross salary − SGK share − unemployment insurance
Income tax = tax on the cumulative base to this month − tax on the cumulative base to last month − minimum wage exemption
Stamp tax = 0.759% × (gross salary − gross minimum wage)
Net salary = gross salary − SGK share − unemployment insurance − income tax − stamp tax
Contributions stop at the 2026 social security earnings ceiling (prime esas kazanç üst sınırı) of TRY 297,270 a month; the floor is the gross minimum wage of TRY 33,030 (SGK, for 1 January to 31 December 2026). Tax residence and other income are covered in Turkey income tax brackets.
2026 income tax brackets and the cumulative tax base
Wage income tax is charged on the cumulative tax base since 1 January, so a salary that stays the same can reach a higher bracket later in the year and the net pay falls. The 2026 wage tariff comes from General Communiqué on Income Tax No. 332 (Resmî Gazete, 31 December 2025):
| Cumulative annual tax base (wages) | Rate |
|---|---|
| Up to TRY 190,000 | 15% |
| TRY 190,000 to 400,000 | 20% |
| TRY 400,000 to 1,500,000 | 27% |
| TRY 1,500,000 to 5,300,000 | 35% |
| Above TRY 5,300,000 | 40% |
The calculator multiplies the month's tax base by the month number to get the cumulative base and shows the bracket reached by the last lira of it. The 2027 brackets had not been published as of 5 November 2026; the calculator uses the 2026 tariff for every month.
How the minimum wage exemption works
Under Article 23/18 of Income Tax Law No. 193, the part of every wage equal to the minimum wage is exempt from income tax, and the Stamp Duty Law exempts the same part from stamp tax. Every employee benefits: each month, the income tax that the minimum wage itself would bear is deducted from the employee's income tax.
For 2026 the minimum wage is TRY 33,030.00 gross and TRY 28,075.50 net a month (Minimum Wage Determination Commission decision 2025/1, Resmî Gazete, 26 December 2025); see Turkey minimum wage. Because the minimum wage's own cumulative base crosses the first bracket in July, the income tax exemption is about TRY 4,211.33 a month from January to June, TRY 4,537.75 in July and TRY 5,615.10 from August to December 2026. Stamp tax is charged only on the part of the gross salary above TRY 33,030.
Net to gross: finding the gross salary
Choose "Net to gross" when an offer states the take-home pay: the calculator solves the same payroll rules backwards and finds the gross salary that gives that net in the chosen month, settled to the kuruş. A net salary agreed for the whole year needs a higher gross salary in later months, because the cumulative base reaches higher brackets.
- Because every deduction is rounded to the kuruş, a few net amounts cannot be reached exactly; the calculator then shows the nearest net and says so under the field.
- In a month in which the cumulative base crosses a bracket, the net can fall over a short range while the gross rises, so several gross salaries can give the same net. The calculator shows the lowest one and adds a note.
Switching the direction keeps the same payroll in view: the field takes the other side of the latest result.
Worked example: TRY 50,000 gross in October 2026
Example: a hypothetical employee earns a gross TRY 50,000 every month of 2026 and the payslip is for October. These are the calculator's default values.
SGK share: 50,000 × 14% = TRY 7,000.00. Unemployment insurance: 50,000 × 1% = TRY 500.00. Monthly tax base: TRY 42,500.00, so the cumulative base is TRY 382,500 at the end of September and TRY 425,000 at the end of October.
Income tax before the exemption: tax on 425,000 (TRY 77,250) minus tax on 382,500 (TRY 67,000) = TRY 10,250.00, because the October base crosses from the 20% bracket into the 27% bracket. After the TRY 5,615.10 minimum wage exemption, income tax is TRY 4,634.90. Stamp tax: (50,000 − 33,030) × 0.759% = TRY 128.80.
Net salary: 50,000 − 7,000 − 500 − 4,634.90 − 128.80 = TRY 37,736.30. The same salary gives TRY 40,207.53 net in January and TRY 36,511.30 in December. The employer pays 23.75% on top, so the cost is TRY 61,875.00.
Employer cost and the values to enter
The employer pays its own SGK and unemployment insurance shares on top of the gross salary, on the same base up to the ceiling. Before incentives they total 23.75%; the Ministry of Labour's September 2026 wage bulletin puts the cost of one minimum-wage employee at TRY 40,874.63 a month in 2026. Private-sector employers that file and pay on time have 2 points of the pension share paid by the Treasury (Law No. 5510, Art. 81/ı), giving 21.75%, and in manufacturing the support is 5 points until 31 December 2026 (temporary Article 108), giving 18.75%. Contribution rules are covered in Turkey social security (SGK).
- Direction: gross to net, or net to gross.
- Monthly salary: the month's total gross pay, regular taxable allowances included; in net-to-gross mode, the take-home pay.
- Month: the month of the payslip.
- Advanced settings: the 2026 gross minimum wage, ceiling and employer rate; change them only for a special case.
Frequently asked questions
How much is TRY 50,000 gross in net in Turkey?
In October 2026 a gross salary of TRY 50,000 gives a net TRY 37,736.30 if the same gross salary was paid every month since January. In January 2026 the same gross salary gives TRY 40,207.53, because the cumulative tax base is still in the 15% bracket.
Why does my net salary fall later in the year?
Income tax on wages is charged on the cumulative base since 1 January, so a constant salary moves into higher brackets as the year goes on, while SGK contributions and stamp tax stay the same.
Is the minimum wage taxed in Turkey?
No income tax or stamp tax is charged on the minimum wage. In 2026 a minimum-wage employee pays only the 14% SGK share and 1% unemployment insurance, so TRY 33,030.00 gross becomes TRY 28,075.50 net.
Do foreigners pay the same payroll taxes in Turkey?
Mostly. Income tax and stamp tax on a Turkish payroll do not depend on nationality, and pay for work done in Turkey is taxed in Turkey for residents and non-residents alike. SGK contributions also apply unless a social security agreement keeps the employee insured in the home country. Tax residence decides whether income from abroad is taxed in Turkey, so also check your home-country rules and any tax treaty.
When will the 2027 salary tax brackets be known?
They had not been published as of 5 November 2026. Under repeated Article 123 of the Income Tax Law the thresholds rise each year by the revaluation rate (the President may adjust them by up to 50%), and the Revenue Administration (GİB) publishes the new tariff in a general communiqué; until then the calculator uses the 2026 tariff.
Sources
- GİB: 2026 guide to wage income (Turkish) (opens in a new tab)
- Resmî Gazete: General Communiqué on Income Tax No. 332, 2026 tariff (Turkish) (opens in a new tab)
- Resmî Gazete: Minimum Wage Determination Commission decision 2025/1 (Turkish) (opens in a new tab)
- SGK: 2026 earnings floor and ceiling for contributions (Turkish) (opens in a new tab)
- Income Tax Law No. 193 (Turkish) (opens in a new tab)
- Social Insurance and General Health Insurance Law No. 5510 (Turkish) (opens in a new tab)
- Stamp Duty Law No. 488 (Turkish) (opens in a new tab)
- Ministry of Labour: wage statistics, September 2026 bulletin (Turkish) (opens in a new tab)
This calculator is general information, not tax, legal or investment advice. Results depend on the values you enter; rates, ceilings and amounts in Turkey change often, so check the date of each figure and the official source, and ask a licensed adviser about your own situation. Sources, checks and corrections: see the editorial policy.
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