How the calculation works
- SGK and unemployment insurance (employee): 14% + 1% of gross, on a base between TRY 33,030 and 297,270 a month.
- Monthly tax base: gross minus employee SGK and unemployment insurance.
- Income tax: the 2026 wage tariff is applied to the cumulative base from January. Each month’s tax is the difference between tax on the cumulative total and tax on last month’s total.
| Annual taxable wage (TRY) | Rate |
|---|---|
| 0 – 190,000 | 15% |
| 190,000 – 400,000 | 20% |
| 400,000 – 1,500,000 | 27% |
| 1,500,000 – 5,300,000 | 35% |
| Above 5,300,000 | 40% |
- Minimum-wage exemption: the income tax that would be due on the minimum wage, calculated the same cumulative way, is deducted each month.
- Stamp tax: 0.759% of gross, with the minimum-wage portion exempt.
- Employer: 21.75% SGK + 2% unemployment insurance = 23.75%. That falls to 21.75% with the 2-point incentive for non-manufacturing employers with no overdue SGK or tax debts.
Example: TRY 100,000 a month gross
- SGK and unemployment insurance: TRY 15,000 a month.
- January net: TRY 75,953.02. That’s after TRY 8,538.67 of income tax and TRY 508.30 of stamp tax.
- December net: TRY 67,156.80, because the cumulative base is now in the 27% band.
- Average net across 2026: TRY 69,490.13, or TRY 833,881.57 for the year.
- Employer contributions with the incentive: TRY 21,750 a month.
Not modelled: disability allowance, private pension contributions, benefits in kind, and mid-year wage changes. See the Türkiye payroll guide and the severance calculator.
Frequently asked questions
Why does net salary in Türkiye go down during the year?
Income tax is withheld on the cumulative annual base (kümülatif matrah). As the year's taxable income grows, later months fall into higher bands, so the same gross wage gives a lower net. From around July the minimum-wage exemption also moves into the 20% band, which gives part of it back.
Is the minimum wage taxed in Türkiye?
No. Since 2022 the minimum-wage portion of every employee's wage is exempt from income tax and stamp tax. On the 2026 gross minimum wage of TRY 33,030 the net is TRY 28,075.50, after 14% SGK and 1% unemployment insurance.
What is the SGK ceiling in 2026?
TRY 297,270 a month, nine times the gross minimum wage (Law 7566). Employee and employer contributions are not charged on pay above it.