Turkey Salary Calculator 2026
Convert gross to net pay in Turkey, with SGK, cumulative income tax, stamp duty and the minimum-wage exemption.
Income Tax 2026 (wages)
Employee Deductions 2026
SGK Floor and Ceiling 2026
How gross becomes net in Turkey
Four items come off a gross salary on a Turkish payslip: the SGK premium, the unemployment insurance premium, income tax (gelir vergisi) and stamp duty (damga vergisi). The part of the last two that corresponds to the minimum wage is exempt, so minimum-wage earners pay only the premiums.
SGK and unemployment premiums
The employee pays a 14% SGK premium (9% disability, old-age and survivors’ insurance plus 5% general health insurance) and a 1% unemployment insurance premium. From 2026 the ceiling on earnings subject to premiums is 9 times the gross minimum wage, or 297,270 ₺ a month. No premiums are charged on pay above that. The employer pays roughly another 23.75% before incentives (21.75% SGK plus 2% unemployment). At that rate the minimum wage costs the employer 40,874.63 ₺, and Treasury incentives reduce this.
Cumulative income tax
The income tax base is gross pay minus the SGK and unemployment premiums, and it accumulates from the start of the year. For wage income the bands are 15% up to 190,000 ₺, 20% up to 400,000 ₺, 27% up to 1,500,000 ₺, 35% up to 5,300,000 ₺ and 40% above that. In the month your running total crosses a threshold the tax goes up, so the same gross salary gives less net pay as the year goes on. The calculator assumes you have earned the same gross salary in every month up to the one you select.
Minimum-wage exemption and stamp duty
Every month, the income tax that would be due on the minimum wage for that month is deducted from your tax. The minimum wage’s own cumulative base moves into the 20% band in July, so the exemption grows during the year. Stamp duty is 0.759% of gross pay, and the 250.70 ₺ that corresponds to the minimum wage is exempt.
Example: 50,000 ₺ gross in July
The SGK premium is 7,000 ₺ and unemployment insurance 500 ₺, leaving a monthly tax base of 42,500 ₺. By July the cumulative base is in the 20% band. Income tax comes to 8,500 ₺, the minimum-wage exemption is 4,538 ₺, and 3,962 ₺ is actually paid. Stamp duty of 380 ₺ drops to 129 ₺ after the exemption. Net pay is 38,409 ₺. The same salary gives 40,208 ₺ net in January and 36,511 ₺ in December.
What is not included
Disability allowances, automatic private pension (BES) contributions, union dues, meal and transport allowances, bonuses, the SGDP premium for working pensioners and pay that changes during the year are not included. Any of these can change the net amount on your payslip.
Frequently Asked Questions
How is net salary calculated from gross?
First the SGK premium (14%) and unemployment insurance (1%) are deducted from gross pay. Income tax is calculated on the remainder using the cumulative tax base, and the tax on the minimum wage is deducted as an exemption. Finally, stamp duty (0.759%) is deducted, again excluding the minimum-wage portion.
Why is my net salary different every month?
Income tax is calculated on the base accumulated since the start of the year (the cumulative base). As it passes the 190,000 ₺ and 400,000 ₺ thresholds you move into a higher band, so the same gross salary gives less net pay towards the end of the year. The minimum-wage exemption also changes as the minimum wage moves through its own bands, so net pay can go up again in some months.
What is the minimum-wage exemption?
Since 2022 the minimum wage has been exempt from income tax and stamp duty. For salaries above the minimum wage, the income tax and stamp duty that the minimum wage would bear in that month are deducted from the tax. In 2026 the gross minimum wage is 33,030 ₺ and the net minimum wage is 28,075.50 ₺.
What does the SGK ceiling mean?
SGK premiums are charged on at most 297,270 ₺ a month (9 times the gross minimum wage from 2026). Even if you earn more, the SGK premium and unemployment insurance are deducted from this ceiling amount.
What are the 2026 income tax bands?
For wage income: 15% up to 190,000 ₺, 20% up to 400,000 ₺, 27% up to 1,500,000 ₺, 35% up to 5,300,000 ₺ and 40% above that.