How is net salary calculated in Türkiye in 2026?
From gross to net: social security, income tax, stamp duty and the minimum wage exemption in one table.
Four items separate your gross salary from what reaches your bank account. Here they are with 2026 rates.
1. Social security and unemployment
The employee pays 14% social security and 1% unemployment insurance on gross pay. Contributions are capped at a monthly base of TRY 297,270.
2. Income tax
Gross pay minus these contributions gives the tax base. Tax is charged on the base accumulated since January:
| Cumulative base | Rate |
|---|---|
| up to TRY 190,000 | 15% |
| up to TRY 400,000 | 20% |
| up to TRY 1,500,000 | 27% |
| up to TRY 5,300,000 | 35% |
| above | 40% |
That is why the same gross salary gives a lower net towards the end of the year.
3. Stamp duty
0.759% of gross pay.
4. Minimum wage exemption
The part of every salary equal to the minimum wage is exempt from income tax and stamp duty. In 2026 the gross minimum wage is TRY 33,030 and the net minimum wage TRY 28,075.50.
Example
On a gross salary of TRY 50,000 in October: TRY 7,000 social security, TRY 500 unemployment, TRY 4,634.90 income tax and TRY 128.80 stamp duty are deducted, leaving TRY 37,736.30 net. See the 12-month table for your own figures in the salary calculator.
The employer cost is the gross wage plus employer SGK and unemployment premiums: TRY 61,875 for TRY 50,000 gross without incentives.
Common mistakes
- Assuming net pay stays the same all year: as the cumulative base moves into higher brackets, net pay falls.
- Applying the minimum wage exemption with more than one employer (it applies with one employer only).
- Paying meal and transport allowances in cash and treating them as exempt. Benefits
To check a payslip you already have: Payroll check
Sources: Income Tax Law No. 193 arts. 23/18, 103–104; Law No. 5510 arts. 81–82; Stamp Duty Law No. 488; Income Tax General Communiqué No. 332.