Board Attendance Fee Calculator
Enter the monthly board fee (huzur hakkı) gross or net. Board fees count as wages, so income tax follows the base built up since January; the minimum wage exemption, stamp duty and the net fee are worked out month by month.
- Gross board fee30,000.00 ₺
- Year-to-date tax base30,000.00 ₺
- Tax bracket15%
- Income tax before exemption4,500.00 ₺
- Minimum wage exemption (income tax)4,211.33 ₺
- Income tax288.67 ₺
- Stamp duty before exemption227.70 ₺
- Minimum wage exemption (stamp duty)227.70 ₺
- Stamp duty0.00 ₺
- Net board fee29,711.33 ₺
- Cost to the company30,000.00 ₺
Income tax brackets: GİB / Hazine ve Maliye Bakanlığı
Stamp duty: GİB
Minimum wage exemption: GİB (türetilmiş: resmî asgari ücret, prim oranları ve tarifeden GİB yöntemiyle)
January–December 2026
How it is calculated
A board fee (huzur hakkı) is pay set by the articles or the general meeting for members of a joint-stock company’s board (Commercial Code art. 394). The Income Tax Law treats payments to board and audit members in that capacity as wages: the company withholds tax on the wage tariff, on the base built up since January, and pays it on the withholding return. Under the Revenue Administration’s 2026 wage guide the minimum wage exemption applies to board fees too; with several payers in a month it applies once, to the highest wage. Board fees carry no VAT and need no invoice or self-employment receipt.
GV = Tarife(önceki matrah + huzur hakkı) − Tarife(önceki matrah) − asgari ücret GV istisnası; DV = Brüt × binde 7.59 − asgari ücret DV istisnası; Net = Brüt − GV − DVNo social security premium comes off a board fee, so the gross fee is the income tax base. The wage tariff applies to the year-to-date base of pay and fees from the same company: 15% up to ₺190,000, 20% up to ₺400,000, 27% up to ₺1,500,000. The minimum wage exemption in January 2026 is ₺4,211.33 of income tax and ₺250.70 of stamp duty.- Take the gross fee as the month’s income tax base; no social security comes off.
- Add it to the base from the same company since January; this month’s tax is the tariff tax on the new total less that on the old one.
- Take off the month’s minimum wage income tax exemption; the result never goes below zero.
- Stamp duty is 7.59 per mille of the gross, less the duty on the part equal to the minimum wage.
- Net fee = gross − income tax − stamp duty. From a net figure the steps are solved backwards.
Example
A member paid ₺30,000 gross every month in 2026: in January ₺4,500 tax is worked out and, after the ₺4,211.33 exemption, ₺288.67 is withheld; stamp duty (₺227.70) is below its exemption, so none is due. Net is ₺29,711.33. The year-to-date base reaches the 20% bracket in July and net falls to ₺29,037.75.
Frequently asked questions
Is social security deducted from a board fee?
Not from a fee paid only for board membership. Shareholder board members of a joint-stock company are self-employed insured (Law 5510 art. 4/1-b) and pay their own premiums. Members who are neither shareholders nor employees are not insured through the seat. If the member is also employed by the company, the payment needs separate assessment.
Does the minimum wage exemption apply to board fees?
Yes. Since board fees count as wages, the Revenue Administration says the minimum wage exemption from income tax and stamp duty applies. It is used once a month: if the member earns a higher wage elsewhere, the exemption goes there and you should choose “Does not apply”. In January 2026 it is ₺4,211.33 of income tax and ₺250.70 of stamp duty.
Must board fees be declared on a return?
A board fee taxed at source is not declared if it is your only income. With wages from other payers as well (you choose which counts as the first employer), if those from all but the first exceed ₺400,000 in 2026, or all wages exceed ₺5,300,000, all wages go on a March return and the tax withheld is credited.
How is a fee paid to a non-resident member taxed?
The law withholds on payments treated as wages at the wage tariff, with no separate flat rate for non-residents. A double tax treaty with the member’s country may say otherwise, so check with an accountant for non-resident members.