What is the difference between gross and net salary?

Gross salary is the total salary before legal deductions such as SSI premium, income tax and stamp tax. Net salary is the amount you receive after all deductions.

How is SSI premium calculated?

Employee SSI premium is 14% of gross salary, unemployment insurance is 1%. Total employee deduction is 15%. For salaries above the SSI ceiling, the ceiling amount is used as the base.

What is the minimum wage tax exemption?

Income up to the minimum wage is exempt from income tax and stamp tax. This exemption applies to all employees and increases net salary.

Why do tax brackets matter?

Income tax in Turkey is calculated cumulatively. As cumulative income increases throughout the year, higher tax brackets may apply and net salary may decrease.

What is employer cost?

The employer pays SSI employer share (15.5%-20.5%) and employer unemployment insurance (2%) on top of gross salary. Total employer cost is therefore higher than gross salary.

Salary Calculator — Gross to Net 2026

Calculate net salary from gross. Detailed breakdown of SGK, income tax, stamp tax and employer cost. Updated 2026 tax brackets for Turkey.

How Gross-to-Net Salary Calculation Works

In Turkey, four main deductions reduce gross to net salary: SSI employee premium (14%), unemployment insurance (1%), income tax (15% - 40%), and stamp tax (0.759%). Income up to the minimum wage is exempt from income and stamp tax.

2026 Income Tax Brackets

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%

How to Use This Tool

Enter your gross monthly salary
Select the working month (matters for cumulative tax)
Add any additional deductions if applicable
Instantly see net salary, deductions, and employer cost

Cumulative Tax Effect

An employee starting the year at the 15% bracket may move to 20% or 27% mid-year as cumulative income grows. Net pay therefore tends to decrease toward year-end. This tool calculates each month separately.

Worked Example: 50,000 TL Gross Salary

For an employee earning 50,000 TL gross in January (the first month of the year):

Item	Amount
Gross Salary	50,000.00 TL
SSI Employee (-14%)	-7,000.00 TL
Unemployment Insurance (-1%)	-500.00 TL
Income Tax Base	42,500.00 TL
Income Tax (15%, after minimum-wage exemption)	-3,058.00 TL
Stamp Tax (after exemption)	-212.00 TL
Approx. Net Salary	~39,230 TL

The total employer cost for the same employee — including the SSI employer share (15.5-20.5%) and employer unemployment share (2%) — reaches about 58,750 TL. Values are approximate; enter your own salary for an exact result.

Common Mistakes

Forgetting the minimum-wage exemption: Since 2022, every salary enjoys an income- and stamp-tax exemption equal to the minimum wage. Calculations that skip it understate net pay.
Ignoring cumulative tax: Income tax is based on the annual cumulative base, so the same gross yields a different net in January vs December.
Skipping the SSI ceiling: Above the SSI ceiling (7.5× gross minimum wage for 2026), premiums are capped; no SSI is deducted above it.
Confusing gross and net: In interviews, clarify whether the figure is gross or net — the gap can reach 30%.

Salary Calculator