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Gross to Net Salary Calculation
Detailed 12-month payroll breakdown
| Gross | SGK Employee | Unemployment Employee | Monthly Income Tax | Stamp Tax | Cumulative Tax Base | Net | Minimum Living Allowance | Min. Wage Income Tax Exemption | Min. Wage Stamp Tax Exemption | Total Net Take-Home | SGK Employer | Unemployment Employer | Total Cost |
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This tool is for informational purposes only and does not replace official payroll calculations. 2026 legal parameters: Gross Minimum Wage ₺33,030 · SGK Employee %%14 · Unemployment Employee %%1 · SGK Employer %%21.75 (5-point discount %%16.75 / 2-point discount %%19.75) · Unemployment Employer %%2 · Stamp Tax ‰7.59 · Income Tax Brackets: %%15 (190K), %%20 (400K), %%27 (1.5M), %%35 (4.3M), %%40 (above) · SGK Ceiling: ₺330,300 · Minimum wage income and stamp tax exemptions apply to all employees.
Frequently Asked Questions
Gross salary is the total compensation an employer agrees to pay an employee before any statutory deductions such as SGK (social security), unemployment insurance, income tax, and stamp tax. Employment contracts in Turkey are typically based on gross salary figures.
Net salary is the amount an employee actually takes home after all deductions — SGK employee share (14%), unemployment insurance employee share (1%), income tax, and stamp tax — are subtracted from the gross salary. Minimum wage income tax and stamp tax exemptions are also factored in.
The SGK employee share is 14% of the gross salary. The unemployment insurance employee share is 1%. If the gross salary exceeds the SGK ceiling (₺330,300 in 2026), deductions are capped at the ceiling amount. The employer SGK contribution is 21.75% (before applicable discounts).
The 2026 income tax brackets for employees in Turkey are: 15% up to ₺190,000; 20% for ₺190,001–₺400,000; 27% for ₺400,001–₺1,500,000; 35% for ₺1,500,001–₺4,300,000; and 40% above ₺4,300,000. Tax is calculated on a cumulative basis across brackets throughout the year.
In 2026, the stamp tax rate is ‰7.59 (7.59 per thousand) of the gross salary. However, the portion corresponding to the minimum wage is exempt for all employees, so the effective stamp tax burden is lower for most workers.
No. The Minimum Living Allowance (AGİ) was abolished as of 1 January 2022. It was replaced by a blanket exemption on income tax and stamp tax for the portion of all salaries equivalent to the minimum wage. This effectively means the minimum wage itself is fully tax-free for all employees.
Employer cost is the total financial burden on the employer for a single employee. In addition to the gross salary, the employer pays SGK contributions (21.75%, or 16.75% with the 5-point discount, or 19.75% with the 2-point discount) and unemployment insurance (2%). The total cost is therefore significantly higher than the employee's gross salary.
Under Law No. 5510, the Turkish Treasury covers 5 percentage points of the employer's SGK contribution for private sector employers. When this discount applies, employers pay 16.75% instead of 21.75% for SGK employer contributions.
Under Article 2 of Law No. 4447, qualifying employers can benefit from an additional 2-point reduction in SGK employer contributions, paying 19.75% instead of 21.75%. The 5-point and 2-point discounts cannot be applied simultaneously.
In 2026, the SGK earnings ceiling is ₺330,300 (10 times the minimum wage). For salaries above this threshold, SGK and unemployment insurance contributions are calculated only on the ceiling amount; no contributions are due on the excess.
Net-to-gross calculation finds the gross salary that corresponds to your desired net take-home pay. This tool uses a binary search algorithm with ₺0.01 precision to reverse-engineer the gross figure. Personal factors such as marital status and number of children are also taken into account.
Yes, it did historically — marital status and spousal employment status affected the old AGİ (Minimum Living Allowance) calculation up to 2021. Since AGİ was abolished in 2022, these factors no longer directly affect the income tax base under current rules. The tool retains these options for historical calculations and potential future changes.
This tool uses the official 2026 legal parameters: SGK rates, income tax brackets, stamp tax rate, and the SGK earnings ceiling. Minimum wage exemptions and cumulative tax base progression across 12 months are fully accounted for. Results are for informational purposes — consult a certified accountant for official payroll calculations.
Because income tax in Turkey is calculated on a cumulative basis throughout the year, the effective tax rate rises as the cumulative tax base grows. Workers may pay 15% in early months but move into higher brackets later in the year. The 12-month table makes this progression visible month by month.
The gross minimum wage for 2026 in Turkey is set at ₺33,030. Due to the blanket income tax and stamp tax exemption on the minimum wage portion, the net take-home pay is very close to the gross figure for minimum-wage earners.
