About the Turkey Net Salary Calculator
This Turkey net salary calculator converts a gross monthly salary (brüt maaş) into net pay (net maaş) for each month of 2026. It deducts the employee’s SGK social security premium (14%) and unemployment insurance (1%), applies the cumulative income tax brackets from 15% to 40%, deducts stamp tax at 0.759%, and applies the minimum wage exemption that makes the part of every salary equal to the minimum wage free of income tax and stamp tax.
Because Turkish income tax is calculated on a cumulative base through the year, the same gross salary produces a lower net salary in later months as income moves into higher brackets. The month-by-month table shows exactly when that happens, which helps when negotiating a salary, budgeting for the year, or checking a bordro (payslip).
Figures use the 2026 rules: gross minimum wage ₺33,030 a month, the 2026 wage income tariff published in Gelir Vergisi Genel Tebliği No. 332, and the SGK earnings ceiling of nine times the minimum wage (₺297,270). The calculator assumes the same gross salary every month for a full year, a single employer, and no disability allowance, private pension or other exemptions.
With the default inputs, the average net salary per month is ₺44,973.73. Change any value above to recalculate instantly.
How to use the turkey net salary calculator
- 1Enter your gross monthly salary as written in your contract.
- 2Keep the minimum wage exemption on if this is your main (or only) job.
- 3Read the average monthly net salary and the January and December figures.
- 4Use the month-by-month table to see when you move into a higher bracket.
Formula and method
The employee pays 14% SGK social security and 1% unemployment insurance on gross pay up to the 2026 ceiling of nine times the minimum wage. Income tax is levied on gross pay minus those premiums, using the 2026 wage tariff (15% up to ₺190,000, 20% to ₺400,000, 27% to ₺1.5 million, 35% to ₺5.3 million and 40% above) applied to the year-to-date cumulative base, so each month’s tax is the tax on the new cumulative total minus tax already charged.
Since 2022 the wage equal to the minimum wage is exempt: the income tax that would be due on the minimum wage’s own cumulative base (₺28,075.50 a month) is subtracted each month, and stamp tax of 0.759% is charged only on gross pay above ₺33,030. The table shows how the monthly net salary changes as the cumulative base crosses each bracket.
- Gross
- Gross monthly salary (brüt maaş)
- T(x)
- Income tax on cumulative base x using the 2026 brackets
- UI
- Unemployment insurance premium (işsizlik sigortası)
Worked examples
₺60,000 gross a month
SGK (₺8,400) and unemployment insurance (₺600) leave a ₺51,000 tax base. January tax is 15% of that (₺7,650) minus the ₺4,211.33 minimum-wage exemption, and stamp tax is 0.759% of ₺26,970. January net is ₺47,357; by December the 27% bracket brings it down to ₺42,640, for ₺539,685 over the year.
Minimum wage, ₺33,030 gross
At the minimum wage the whole salary is exempt from income tax and stamp tax. Only 14% SGK (₺4,624.20) and 1% unemployment insurance (₺330.30) are deducted, so net pay is ₺28,075.50 every month.
₺150,000 gross a month
With a ₺127,500 monthly tax base, cumulative income crosses ₺190,000 in February, ₺400,000 in April and ₺1.5 million in December, so net pay drops from ₺111,699 in January to ₺95,402 in December — about ₺1.2 million net for the year.
₺400,000 gross: above the SGK ceiling
Premiums are charged only on the ₺297,270 ceiling: 14% is ₺41,617.80 and 1% is ₺2,972.70. The large tax base reaches the 35% bracket in May, so net pay falls from ₺295,254 in January to ₺233,846 in December.
Frequently asked questions
What are the income tax brackets in Turkey for 2026?+
For wage income in 2026: 15% up to ₺190,000, 20% from ₺190,000 to ₺400,000, 27% to ₺1,500,000, 35% to ₺5,300,000 and 40% above ₺5,300,000. Brackets apply to cumulative annual income.
What is the 2026 minimum wage in Turkey?+
The Minimum Wage Determination Commission set the daily minimum wage at ₺1,101 for 2026, which is ₺33,030 gross a month. After 14% SGK and 1% unemployment insurance, the net minimum wage is ₺28,075.50.
Why does my net salary go down later in the year?+
Turkish payroll calculates income tax on your year-to-date cumulative tax base. As it passes ₺190,000, ₺400,000 and ₺1.5 million, more of each month’s pay is taxed at 20%, 27% or 35%, so the same gross salary gives a lower net salary.
How much SGK does an employee pay?+
Employees pay 14% for social security (SGK) and 1% unemployment insurance, a total of 15% of gross pay, up to a monthly ceiling of nine times the gross minimum wage — ₺297,270 in 2026.
What is the minimum wage exemption?+
Since 2022 the part of every employee’s wage equal to the minimum wage is exempt from income tax and stamp tax. Payroll subtracts the tax that would be due on the minimum wage from your tax each month. With several employers it applies only to the highest wage.
How much is stamp tax on salary in Turkey?+
Stamp tax (damga vergisi) on wages is 0.759% (binde 7,59) of gross pay. Because of the minimum wage exemption it is charged only on the amount above the ₺33,030 gross minimum wage.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.
Sources
- Resmî Gazete — Gelir Vergisi Genel Tebliği (Seri No: 332), 2026 income tax tariff
- Resmî Gazete — Asgari Ücret Tespit Komisyonu Kararı (2026 minimum wage)
- Mevzuat — 5510 Sayılı Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu (art. 82 earnings ceiling)
- Mevzuat — 193 Sayılı Gelir Vergisi Kanunu (art. 23/18 minimum wage exemption)
- Mevzuat — 488 Sayılı Damga Vergisi Kanunu (stamp tax on wages)