2026 minimum wage
| Monthly | Daily | Hourly | |
|---|---|---|---|
| Gross | TRY 33,030.00 | TRY 1,101.00 | TRY 146.80 |
| Net | 28,075.50 TL | TRY 935.85 |
The minimum wage is set by the Minimum Wage Determination Commission and applies for the whole year from 1 January 2026. No income tax or stamp duty is deducted from a minimum wage earner; only 14% social security and 1% unemployment insurance.
Who pays?
| Item | Amount | From whom? |
|---|---|---|
| Social security, employee 14% | TRY 4,624.20 | Deducted from the employee |
| Unemployment, employee 1% | TRY 330.30 | Deducted from the employee |
| Social security, employer 21.75% | TRY 7,184.03 | Added by the employer |
| Unemployment, employer 2% | TRY 660.60 | Added by the employer |
| Employer cost (no incentive) | TRY 40,874.63 |
With the 2-point incentive (non-manufacturing) the cost falls to TRY 40,214.03, and to TRY 39,223.13 with the 5-point manufacturing incentive. Eligible employers also receive minimum wage support of 1,269.90 TL per employee per month. Minimum wage support.
Can pay be below the minimum wage?
Not for full-time employees. For part-time work the minimum wage is paid pro rata to days or hours worked. Paying below the minimum wage is fined at TRY 2,734 per employee per month (2026). Administrative fines.
The minimum wage exemption applies to everyone
Since 2022, the part of every employee's wage that corresponds to the minimum wage is exempt from income tax and stamp duty. This is why you also see an "exemption" line for higher salaries. Salary calculator.
Legal basis
Labour Law No. 4857 art. 39; Minimum Wage Regulation; 2026 decision of the Minimum Wage Determination Commission (Ministry of Labour); Income Tax Law art. 23/18; Stamp Duty Law Table (2) IV-25.