2026-2026 Gross to Net Salary Calculation Guide (Turkey)
All differences between gross and net salary, SSI deductions, tax brackets and minimum wage exemption.
Difference Between Gross and Net Salary
In Turkey, employment contracts typically specify the gross salary. However, the amount you actually receive — your net salary— is what remains after legal deductions. Let's break down these deductions.
Salary Deductions in Turkey
1. SSI Employee Premium (14%)
The largest deduction is the Social Security Institution (SGK) employee share. 14% of your gross salary is deducted. In 2026, the SSI ceiling is 166,669.50 TL — salaries above this are capped.
2. Unemployment Insurance (1%)
1% of gross salary goes to unemployment insurance. Combined with SSI, total social security deductions are 15%.
3. Income Tax (15% - 40%)
Turkey uses cumulative income tax brackets with 5 tiers:
| Tax Bracket | Rate |
|---|---|
| 0 - 158,000 TL | 15% |
| 158,000 - 330,000 TL | 20% |
| 330,000 - 800,000 TL | 27% |
| 800,000 - 4,300,000 TL | 35% |
| Over 4,300,000 TL | 40% |
Important: You start at the lowest bracket in January, but as your cumulative income grows, you move into higher brackets. This is why your net salary may decrease in later months.
4. Stamp Tax (0.759%)
0.759% of gross salary is deducted as stamp tax. While smaller than other deductions, it applies every month.
Minimum Wage Tax Exemption
Since 2022, income up to the minimum wage level is exempt from income tax and stamp tax. This applies to all employees and effectively increases net salary.
Employer Cost
Employers pay additional costs on top of gross salary:
- SSI Employer Share: 15.5% (with treasury discount) or 20.5% (without)
- Employer Unemployment Insurance: 2%
Therefore, the total employer cost for a 50,000 TL gross salary employee is approximately 58,750 TL.
Example: 50,000 TL Gross Salary
| Item | Amount |
|---|---|
| Gross Salary | 50,000 TL |
| SSI Employee (-14%) | -7,000 TL |
| Unemployment Ins. (-1%) | -500 TL |
| Taxable Income | 42,500 TL |
| Income Tax (15%) | -6,375 TL |
| Min. Wage Exemption | +2,382 TL |
| Stamp Tax | -379 TL |
| Net Salary | ~38,128 TL |
This is an approximate calculation. For exact results, use our salary calculator tool.