Turkey Salary Calculator: Gross to Net
Enter each month's gross salary to see your net pay month by month with 2026 parameters.
How to use
Enter your salary in Turkish Lira (TRY) into the Gross Salary field. Once you fill in January, the following months fill in automatically. Net salary appears in the right column.
* Cum. Tax Base: the cumulative income tax base, the running total of each month's tax base from January to that month. The tax bracket is set by this total.
** MW Exemption: the minimum wage income tax exemption. The income tax on the minimum wage's tax base is subtracted from the calculated tax. Stamp tax is charged only on the part of gross pay above the gross minimum wage. SGK contributions are capped at the contribution ceiling (297,270 TRY in 2026).
This calculation is for general information only. It is not professional advice or a service, and its accuracy is not guaranteed. Consult a qualified expert before making any decision that could affect your company, business, financing or financial position. No liability is accepted for any loss or damage arising from use of this calculation.
This tool is for information only and does not replace legal or financial advice. It uses 2026 Turkish rates: SGK (Social Security) employee share 14% plus 1% unemployment insurance, contributions capped at 297,270 TRY a month; income tax brackets from 15% to 40%; the minimum wage income tax and stamp tax exemption. Minimum wage and rates change every year, so check current figures with the Revenue Administration (Gelir İdaresi) and SGK.
How Is Gross to Net Salary Calculated in Turkey?
Gross salary is the wage stated in the employment contract before any tax or contribution is withheld. To get to net salary, Social Security Institution (SGK) contributions, unemployment insurance, income tax and stamp tax are deducted in that order, while the income tax and stamp tax on the minimum wage portion are exempt. As cumulative earnings grow during the year, the income tax rate moves up, so the net amount can change from month to month.
SGK Contribution and Unemployment Insurance Deductions
The first step in payroll is withholding 14% as the SGK employee contribution and 1% as the employee share of unemployment insurance from the gross salary. This combined 15% is paid to the state and funds the employee's pension, healthcare and unemployment benefits. Contributions are calculated up to the monthly earnings ceiling, 297,270 TRY in 2026; no contribution is taken on pay above it.
Income Tax Brackets and Cumulative Tax Base
The amount remaining after SGK deductions is called the income tax base. Each month's tax base is added to the cumulative total since the start of the year. As that cumulative figure crosses the 2026 thresholds of 190,000, 400,000, 1,500,000 and 5,300,000 TRY, you move through the 15%, 20%, 27%, 35% and 40% brackets. That is why the take-home salary tends to shrink toward the end of the year even when the gross stays the same.
The Logic of Net to Gross Salary Calculation
This tool only calculates gross to net; you cannot enter a net figure to find the gross. Net to gross is the payroll calculation employers run when the deal is structured around a fixed monthly take-home figure. Because the employer guarantees the same net every month, the gross is revised upward as the employee moves into higher tax brackets to absorb the difference.
Calculating Total Employer Cost
An employee costs the employer more than the gross salary. In 2026, a 21.75% SGK employer share and a 2% employer unemployment insurance share are added on top of the gross. Employers who meet the conditions get a 2-point discount on the SGK share (5 points in manufacturing). The employer's total cost is therefore 18.75% (manufacturing, discounted) to 23.75% (no discount) above the gross; at minimum wage, for a non-manufacturing workplace, that is 33,030 × 1.2175 = 40,214.03 TRY.
What Deductions Apply in Gross-to-Net Salary Conversion?
Three main employee deductions apply when converting gross to net salary in Turkey: social security (14%), unemployment insurance (1%) and income tax. Income tax is progressive, from 15% to 40% depending on cumulative annual earnings. Above the minimum wage, stamp tax (0.759%) is also deducted. The total deduction rate depends on the salary level and the month of the year.
Minimum Wage and Income Tax Bracket Relationship
Since 2022 the minimum wage has been exempt from income tax and stamp tax in Turkey, so a minimum wage earner pays no income tax whatever bracket the cumulative base reaches. For salaries above the minimum wage, tax is first calculated on the full base, then the tax on that month's minimum wage is subtracted (the MW Exemption column in the table). As salary rises, cumulative income moves into higher brackets, and from that point the net increase is smaller than the gross increase suggests. Each month's row in the table shows this change.