What does this tool output?
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Estimated net pay from a gross salary figure
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Breakdown of SGK, unemployment insurance, income tax, and stamp tax
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Estimated total employer cost
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Cross-check with the Turkish net to gross salary calculator when you need the reverse direction
Convert gross salary to estimated net pay
The calculator applies the 2026 progressive wage-tax brackets, employee SGK and unemployment deductions, the SGK earnings ceiling, and the minimum-wage income- and stamp-tax exemptions. Choose the payroll month and enter the employee’s previous cumulative income-tax base for a more useful estimate.
Uses the 2026 wage tax brackets, SGK ceiling and minimum-wage tax exemptions. Other payments in the same payroll month require a separate review.
2026 payroll parameters used by this calculator
| Parameter | 2026 value |
|---|---|
| Gross minimum wage | TRY 33,030 per month (net TRY 28,075.50) 4 |
| SGK earnings ceiling (monthly) | TRY 297,270 2 |
| Employee SGK premium / unemployment insurance | 14% / 1% 4 |
| Employer SGK premium | 21.75% without incentive; 19.75% with the 2-point discount (other sectors); 16.75% with the 5-point discount (manufacturing) 4 |
| Employer unemployment insurance | 2% 4 |
| Stamp tax on wages | 0.759% (7.59 per thousand); the minimum-wage portion is exempt 3 |
| Wage income-tax tariff (cumulative, per employee) | 15% up to TRY 190,000; 20% up to TRY 400,000; 27% up to TRY 1,500,000; 35% up to TRY 5,300,000; 40% above 1 |
The wage tariff comes from General Communiqué on Income Tax No. 332 and applies to income earned in 2026 1. Parameters were last checked against the official sources on 12 October 2026.
Worked example. TRY 100,000 gross in January (month 1, previous cumulative base 0, employer SGK 19.75%): employee SGK TRY 14,000 and unemployment insurance TRY 1,000 leave an income-tax base of TRY 85,000. Income tax is TRY 12,750 before the minimum-wage exemption of TRY 4,211.33, so TRY 8,538.68 is payable. Stamp tax is TRY 759.00 less the TRY 250.70 exemption, so TRY 508.30 is payable. Estimated net pay is TRY 75,953.02 and estimated employer cost is TRY 121,750.00.
When is this tool useful?
For recurring calculations, employee movements, statutory outputs and monthly approvals, review payroll services in Turkey. To compare available calculators, return to the Turkey payroll tools center.
For the wider budget model behind the calculation, first review employer cost in Turkey for 2026, including contribution incentives, benefits and items that a simple calculator cannot confirm.
Seeing the net effect of a salary offer
If the budget is set in gross terms, employers and HR teams can preview the estimated take-home pay before making an offer.
Payroll sanity checks
It helps you read deduction splits and employer cost on the same screen from a monthly gross salary.
How should you interpret the results?
1. Check the tax bracket
Income tax in Turkey can change during the year as cumulative taxable income moves across brackets.
2. Do not ignore SGK incentives
Incentives, exemptions, or different prime earnings structures can change the final payroll outcome.
3. Do not treat the net figure as final payroll
The tool is designed for decision support. A payroll specialist should review results before close.
When is this calculation not enough?
The tool produces estimates using standard payroll rates. If cumulative tax base transitions, SGK incentives, private insurance deductions, or collective bargaining rules apply, confirm the final payroll with a licensed CPA.
References and legal sources
- [1] Turkish Income Tax Law No. 193, Article 103 and the 2026 tariff (General Communiqué No. 332): Revenue Administration, Income Tax Tariff 2026
- [2] SGK earnings limits for 2026 (monthly floor TRY 33,030, ceiling TRY 297,270): sgk.gov.tr
- [3] Turkish Stamp Tax Law No. 488, table (1), item IV.1.b (wages and salaries): Revenue Administration
- [4] Net minimum wage and employer cost table for 2026: Ministry of Labour and Social Security
Frequently asked questions
Why does gross-to-net calculation produce an estimate only?
The tool applies the cumulative base you enter and the statutory 2026 exemptions. Payroll-specific incentives, benefits, multiple employers, disability relief and other employee-specific items can still change the final result.
Do I need to enter employer rates?
No. Select the standard discounted, manufacturing discounted, or undiscounted employer SGK option. Eligibility for an incentive must be checked separately.
Can this page be used with the net-to-gross tool?
Yes. Using both directions helps when comparing offers and validating payroll workflows. The Turkish net-to-gross page is available at celikelcpa.com/tr/netten-brute-maas-hesaplama/.