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Gross to Net Salary Calculator

Enter your monthly gross pay and the payroll month. Social security and unemployment premiums, income tax on the year-to-date base, stamp duty, the minimum wage exemption and the total cost to the employer are worked out month by month at current rates.

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Income tax follows the base built up since January, so the net changes from month to month.

Year

 

The year-to-date income tax base on your payslip, before this month. Leave it empty to assume the same pay since January.

For an employee with an approved disability report, an allowance comes off the tax base every month.

The part of the employer share the Treasury pays. Not for public employers, or employers with premium debt or late filings.

Net pay40,207.53₺January 2026 · yearly average 38,844.64 ₺
  • Social security (employee)7,000.00 ₺
  • Unemployment insurance (employee)500.00 ₺
  • Income tax base42,500.00 ₺
  • Year-to-date tax base42,500.00 ₺
  • Tax bracket15%
  • Income tax before exemption6,375.00 ₺
  • Minimum wage exemption4,211.33 ₺
  • Income tax2,163.67 ₺
  • Stamp duty128.80 ₺
  • Social security (employer)10,875.00 ₺
  • Unemployment insurance (employer)1,000.00 ₺
  • Treasury discount (2 points)1,000.00 ₺
  • Cost to employer60,875.00 ₺

Minimum wage: Asgari Ücret Tespit Komisyonu (Çalışma ve Sosyal Güvenlik Bakanlığı) / Resmî Gazete

Social security rates: SGK

Employer premium discount: SGK / TBMM (kanun)

Social security floor and ceiling: SGK

Income tax brackets: GİB / Hazine ve Maliye Bakanlığı

Minimum wage exemption: GİB (türetilmiş: resmî asgari ücret, prim oranları ve tarifeden GİB yöntemiyle)

Stamp duty: GİB

Disability allowance: GİB

January–December at the same gross 12

How it is calculated

On a Turkish payslip, income tax follows the base built up since January, not just this month’s pay. So the same gross can bring less net as the year goes on: once the year-to-date base passes ₺190,000 the excess is taxed at 20%, and above ₺400,000 at 27%. Since 2022 the part of every employee’s pay equal to the minimum wage is free of income tax and stamp duty: minimum-wage earners pay none, and higher earners have the minimum wage’s tax taken off theirs every month. The minimum wage, brackets, social security ceiling and exemptions are renewed every January; the figures on this page follow the registry.

FormulaNet = Brüt − SGK − İşsizlik − (Hesaplanan GV − Asgari ücret GV istisnası) − (DV − Asgari ücret DV istisnası)Employee social security is 9% (pension) plus 5% (health) of the premium base, unemployment insurance 1%. The premium base is at least the minimum wage (₺33,030.00) and at most 9 times that, ₺297,270.00. Income tax base: gross − social security − unemployment (− disability allowance). Stamp duty 7.59 per mille.
  1. Find the premium base: gross pay above the social security ceiling counts only up to the ceiling.
  2. Deduct the employee social security share (9% pension and 5% health) and 1% unemployment insurance.
  3. The income tax base is gross minus those premiums; with a disability, also deduct the monthly allowance for your degree.
  4. Apply the tariff to the base built up since January: this month’s tax is the tax on the new total minus the tax on the old one.
  5. Take off this month’s minimum wage exemption, the tax the same method gives for the minimum wage; the result never goes below zero.
  6. Stamp duty is 7.59 per mille of gross; the part equal to the minimum wage is exempt.
  7. Net pay is gross minus the premiums, income tax and stamp duty.

Example

In January 2026, ₺50,000 gross loses ₺7,000 social security and ₺500 unemployment premiums, leaving a ₺42,500 tax base. At 15% that is ₺6,375 of tax; after the ₺4,211.33 minimum wage exemption, ₺2,163.67 income tax remains. Stamp duty is ₺379.50 − ₺250.70 = ₺128.80. Net pay is ₺40,207.53; in May the year-to-date base passes ₺190,000, the 20% bracket starts and net falls to ₺39,082.53. A minimum-wage earner (₺33,030.00 gross) pays no tax and takes home ₺28,075.50.

Frequently asked questions

What comes off the minimum wage?

In 2026 the gross minimum wage is ₺33,030.00 a month (₺1,101.00 a day). Only 9% pension, 5% health and 1% unemployment premiums come off it; there is no income tax or stamp duty. Type the minimum wage as gross pay to see the net.

Why does my income tax rise during the year?

Wage tax applies to the base built up since January. From the month your year-to-date base passes ₺190,000, the excess is taxed at 20%; above ₺400,000 at 27%; above ₺1,500,000 at 35%. Your net falls in those months even if your gross does not change; the table shows when you change bracket.

How much is the minimum wage exemption?

The income tax exemption is the tax that falls on the minimum wage’s tax base that month: ₺4,211.33 in January. The minimum wage’s own year-to-date base also moves into a higher bracket during the year, so the amount rises in later months. The stamp duty exemption is 7.59 per mille of the gross minimum wage. It never exceeds the tax worked out, and with several employers it applies only to the highest wage.

What is the social security ceiling?

Social security and unemployment premiums are charged on at most 9 times the minimum wage, ₺297,270.00. No premiums are due on gross pay above that; income tax and stamp duty still apply to all of it.

How is the cost to the employer worked out?

On top of gross pay the employer pays 12% pension, 2.25% short-term insurance, 7.5% health and 2% unemployment premiums on the premium base. For private employers who pay on time and owe nothing, the Treasury covers 2 points of the pension share, 5 points in manufacturing.

How does the disability allowance work?

For an employee with an approved disability report, ₺12,000 (1st degree), ₺7,000 (2nd) or ₺3,000 (3rd) comes off the income tax base every month. A minimum-wage earner already pays no tax, so it does not raise their net.

Source

Net to Gross Salary CalculatorFind the Turkish gross salary that gives the net pay you want, with current social security rates, tax brackets and the minimum wage exemption, plus month-by-month gross and employer cost.Salary CalculatorFrom a Turkish gross or net salary, work out the 12-month payroll, yearly net pay, income tax and social security, the total cost to the employer and the effect of a mid-year raise.Social Security Premium CalculatorWork out Turkish social security premiums: employee and employer shares, unemployment insurance, the Treasury discount, and self-employed (4/b) and voluntary premiums.Income Tax CalculatorWork out Turkish yearly income tax on the current tariff: wage and non-wage brackets, the minimum wage exemption, disability allowance, a per-bracket breakdown and average and marginal rates.