How it works
This Türkiye salary calculator turns a monthly brüt maaş (gross salary) into net maaş (take-home pay) under the 2026 rules, month by month, the same way a payroll (bordro) does. The headline is the average monthly net over the year; the yearly total sits behind it.
How gross becomes net in Türkiye
- SGK employee share 14% of gross, and unemployment insurance 1%. Both are charged on gross up to the SGK ceiling of TRY 297,270 a month (9 × the minimum wage); the floor is TRY 33,030. Pensioners who keep working pay the 7.5% SGDP premium instead and no unemployment insurance.
- Income tax base = gross − SGK − unemployment premium. Tax is calculated on the cumulative base from January: 15% up to TRY 190,000, 20% up to 400,000, 27% up to 1,500,000, 35% up to 5,300,000 and 40% above that (2026 wage tariff). Each month pays the difference between tax on the cumulative base and tax already paid.
- Stamp tax (damga vergisi) is 0.759% of gross.
- Minimum wage exemption (asgari ücret istisnası): every employee gets an income tax exemption equal to the tax on the minimum wage base, TRY 4,211.33 a month from January to June, TRY 4,537.75 in July and TRY 5,615.10 from August as the minimum wage base moves into the 20% bracket, and a stamp tax exemption of TRY 250.70 a month. Tax and stamp tax cannot go below zero, and an unused exemption in one month is not carried over.
monthly net = gross − SGK − unemployment − (cumulative income tax − exemption) − (stamp tax − exemption)
- income tax base = gross − SGK − unemployment, accumulated since January
- the minimum wage exemption is applied every month, so someone on the minimum wage pays no income tax or stamp tax
Worked examples (2026, regular employee)
- TRY 33,030 gross (minimum wage): SGK TRY 4,624.20 and unemployment TRY 330.30, no income tax and no stamp tax, so net is TRY 28,075.50 every month.
- TRY 50,000 gross (the default): January net is TRY 40,207.53 (SGK 7,000, unemployment 500, income tax 2,163.67, stamp tax 128.80). Net then falls as brackets are crossed: TRY 38,408.95 in July and TRY 36,511.30 in December. The average is about TRY 38,845 a month; a working pensioner on the same gross has a January net of TRY 43,395.03.
- TRY 100,000 gross: January net is TRY 75,953.03, December net TRY 67,156.80, average about TRY 69,490 a month.
What this calculator leaves out
It assumes the same gross salary every month with one employer for the full year and the minimum wage staying at TRY 33,030 (no mid-year increase has been announced). Bonuses, overtime, allowances, the meal and transport exemptions, the child and family allowances, private pension contributions, employers that pay a net salary, the 2026 minimum wage support to employers and second-employer salaries (which are taxed at higher brackets) are not modelled. Real payslips can differ by a few kuruş because payroll rounds each line.