Gross to Net Salary Calculator Turkey
With our gross to net salary calculator Turkey, you can calculate your monthly net income after subtracting social security contributions and taxes from monthly gross income. For the calculation, information on the accounting year, the marital status and the number of children is required.
{{taxYear}} Minimum Wage (gross): {{agiBrut}} TL {{taxYeat}} Minimum Wage (net): {{agiNet}} TL
Salary must be greater than minimum wage!


Gross Net
January {{tableData[0].brut || ''}} {{tableData[0].net || ''}}
December {{tableData[11].brut || ''}} {{tableData[11].net || ''}}
Annual Average {{oratalamaBrut}} {{oratalamaNet}}
Annual Total {{tableData[12].brutSum || '' }} {{tableData[12].netSum || '' }}

Calculation Result (detailed)

Month Gross Net Social Security Unempl. Insurance Income Tax Stamp Duty Taxable Income Net Gross Min. Living Allowance (AGI) Net incl. AGI
January {{tableData[0].net || '' }} {{tableData[0].sskIsci || '' }} {{tableData[0].issizlikIsci || ''}} {{tableData[0].aylikVergi || '' }} {{tableData[0].damgavergisi || '' }} {{tableData[0].kumulatifVergi || '' }} {{tableData[0].net || '' }} {{tableData[0].brut || '' }} {{tableData[0].asgariIndirim || '' }} {{tableData[0].toplamEle || '' }}
February {{tableData[1].net || '' }} {{tableData[1].sskIsci || '' }} {{tableData[1].issizlikIsci || '' }} {{tableData[1].aylikVergi || '' }} {{tableData[1].damgavergisi || '' }} {{tableData[1].kumulatifVergi || '' }} {{tableData[1].net || '' }} {{tableData[1].brut || '' }} {{tableData[1].asgariIndirim || '' }} {{tableData[1].toplamEle || '' }}
March {{tableData[2].net || '' }} {{tableData[2].sskIsci || '' }} {{tableData[2].issizlikIsci || '' }} {{tableData[2].aylikVergi || '' }} {{tableData[2].damgavergisi || '' }} {{tableData[2].kumulatifVergi || '' }} {{tableData[2].net || '' }} {{tableData[2].brut || '' }} {{tableData[2].asgariIndirim || '' }} {{tableData[2].toplamEle || '' }}
April {{tableData[3].net || '' }} {{tableData[3].sskIsci || '' }} {{tableData[3].issizlikIsci || '' }} {{tableData[3].aylikVergi || '' }} {{tableData[3].damgavergisi || '' }} {{tableData[3].kumulatifVergi || '' }} {{tableData[3].net || '' }} {{tableData[3].brut || '' }} {{tableData[3].asgariIndirim || '' }} {{tableData[3].toplamEle || '' }}
May {{tableData[4].net || '' }} {{tableData[4].sskIsci || '' }} {{tableData[4].issizlikIsci || '' }} {{tableData[4].aylikVergi || '' }} {{tableData[4].damgavergisi || '' }} {{tableData[4].kumulatifVergi || '' }} {{tableData[4].net || '' }} {{tableData[4].brut || '' }} {{tableData[4].asgariIndirim || '' }} {{tableData[4].toplamEle || '' }}
June {{tableData[5].net || '' }} {{tableData[5].sskIsci || '' }} {{tableData[5].issizlikIsci || '' }} {{tableData[5].aylikVergi || '' }} {{tableData[5].damgavergisi || '' }} {{tableData[5].kumulatifVergi || '' }} {{tableData[5].net || '' }} {{tableData[5].brut || '' }} {{tableData[5].asgariIndirim || '' }} {{tableData[5].toplamEle || '' }}
July {{tableData[6].net || '' }} {{tableData[6].sskIsci || '' }} {{tableData[6].issizlikIsci || '' }} {{tableData[6].aylikVergi || '' }} {{tableData[6].damgavergisi || '' }} {{tableData[6].kumulatifVergi || '' }} {{tableData[6].net || '' }} {{tableData[6].brut || '' }} {{tableData[6].asgariIndirim || '' }} {{tableData[6].toplamEle || '' }}
August {{tableData[7].net || '' }} {{tableData[7].sskIsci || '' }} {{tableData[7].issizlikIsci || '' }} {{tableData[7].aylikVergi || '' }} {{tableData[7].damgavergisi || '' }} {{tableData[7].kumulatifVergi || '' }} {{tableData[7].net || '' }} {{tableData[7].brut || '' }} {{tableData[7].asgariIndirim || '' }} {{tableData[7].toplamEle || '' }}
September {{tableData[8].net || '' }} {{tableData[8].sskIsci || '' }} {{tableData[8].issizlikIsci || '' }} {{tableData[8].aylikVergi || '' }} {{tableData[8].damgavergisi || '' }} {{tableData[8].kumulatifVergi || '' }} {{tableData[8].net || '' }} {{tableData[8].brut || '' }} {{tableData[8].asgariIndirim || '' }} {{tableData[8].toplamEle || '' }}
October {{tableData[9].net || '' }} {{tableData[9].sskIsci || '' }} {{tableData[9].issizlikIsci || '' }} {{tableData[9].aylikVergi || '' }} {{tableData[9].damgavergisi || '' }} {{tableData[9].kumulatifVergi || '' }} {{tableData[9].net || '' }} {{tableData[9].brut || '' }} {{tableData[9].asgariIndirim || '' }} {{tableData[9].toplamEle || '' }}
November {{tableData[10].net || '' }} {{tableData[10].sskIsci || '' }} {{tableData[10].issizlikIsci || '' }} {{tableData[10].aylikVergi || '' }} {{tableData[10].damgavergisi || '' }} {{tableData[10].kumulatifVergi || '' }} {{tableData[10].net || '' }} {{tableData[10].brut || '' }} {{tableData[10].asgariIndirim || '' }} {{tableData[10].toplamEle || '' }}
December {{tableData[11].net || '' }} {{tableData[11].sskIsci || '' }} {{tableData[11].issizlikIsci || '' }} {{tableData[11].aylikVergi || '' }} {{tableData[11].damgavergisi || '' }} {{tableData[11].kumulatifVergi || '' }} {{tableData[11].net || '' }} {{tableData[11].brut || '' }} {{tableData[11].asgariIndirim || '' }} {{tableData[11].toplamEle || '' }}
Toplam {{tableData[12].brutSum || '' }} {{tableData[12].netSum || '' }} {{tableData[12].sskIsciSum || '' }} {{tableData[12].issizlikIsciSum || '' }} {{tableData[12].aylikVergiSum || '' }} {{tableData[12].damgavergisiSum || '' }} {{tableData[12].kumulatifVergiSum || '' }} {{tableData[12].netSum || '' }} {{tableData[12].brutSum || '' }} {{tableData[12].asgariIndirimSum || '' }} {{tableData[12].toplamEleSum || '' }}

Glossary

Tax Year

As a rule, anyone who earns money in Turkey has to pay income tax. Since income is taxed with progressive tax rates, low income individuals pay a lower percentage of that income in tax than high income individuals. The tax brackets are adjusted annualy. Thus, income tax for the same amount of gross salary can vary according to the accounting year.
Also, the statutory minimum wage is adjusted annually. And since the minimum living allowance (Asgari Gecim Indirimi (AGI)) is calculated based on the statutory minimum wage, it changes every year, as well.

Gross Salary

The gross salary is the salary prior to any deductions such as social security contributions and taxes. In Turkey, social security contributions include pensions, health and unemployment insurances. These contributions are calculated as a percentage of the gross salary and are therefore tax-free. Taxes consist of income tax and stamp duty. The amount of the income tax depends on the taxable income and is calculated with progressive tax rates. In other words, those who earn more pay a higher percentage of that income than those with lower income. There is no tax allowance. Instead, employees receive a tax-free minimum living allowance (Asgari Gecim Indirimi (AGI)) in addition to their net income. For details please see next chapter. Stamp duty is a tax levied on legal transactions like transfer of assets or property and documents evidencing such transactions. It is also calculated as a percentage of the gross income. Finally, after deduction of social security contributions and taxes from the gross salary, you receive the net salary.

Marital status, spouse's professional status, number of children

In Turkey, every employee receives a monthly minimum living allowance, the so-called Asgari Gecim Indirimi (AGI). The amount of this allowance is based on the statutory minimum wage of the selected accounting year, which changes annually. The allowance is tax-free and is added to the net salary. The amount of the AGI changes depending on the employee's marital status, the spouse's professional status and the number of children. It would be higher for an employee with an unemployed spouse than an employed spouse. An employee with three children would receive a higher allowance than another employee with two children, as higher living costs are to be expected. The gross salary remains unconsidered, that is the amount of the AGI is the same for employees with different gross salaries.

Monthly minimum living allowance in 2018 (in TL):

Number of children Single/ Divorced/
Married and spouse working 		Married and spouse not working
0 152.21 182.66
1 175.04 205.49
2 197.88 228.32
3 228.32 258.76
4 243.54 258.76
5+ 258.76 258.76
Please note: It is calculated with the initial tax rate of 15 %.
Social Security Contributions and Unemployment Insurance

The Turkish social security system includes the following components:

  • Long-term insurance branches
    • Invalidity insurance (invalidity pension)
    • Old-age insurance (old-age pension)
    • Survivors' insurance (survivors' pension, death grant, marriage benefit, funeral benefit)
  • Short-term inscurance branches
    • Workplace accident insurance
    • Occupational disease insurance
    • Private health insurance
    • Maternity insurance
  • Universal health insurance
  • Unemployment insurance
Since 2006, the Social Security Institution (Turkish: Sosyal Güvenlik Kurumu (SGK)) is the only social insurer in Turkey. Therefore, it is responsible for all insurance branches mentioned above. For the unemployment insurance, the contributions are claimed by the SGK, but the services are provided by the employment agency. The contribution rate for social security contributions and unemployment insurance is 37.5% of the gross salary, of which 22.5% is paid by the employer and 15% by the employee. The employee's share breaks down as follows: 9% for long-term branches, 5% for general health insurance and 1% for unemployment insurance. Our salary calculator summarizes the long-term and short-term insurance branches in the column "Social Security" (14%). Contribution to the unemployment insurance are showon separately in the respective column (1%).
In certain circumstances, the employer will be granted a 5 percentage point reduction on the contributions of the long-term insurance branch. Thus, the employer's share decreases from 22.5% to 17.5%, which reduces the total social security contributions 32.5%.

The following is an overview of the insurance branches with the respective rates (the 5 percentage point grant is given in brackets):

Insurance Branch Employer Share (%) Employee Share (%) Total (%)
Long-term insurance branches 11 (6) 9 20 (15)
Short-term insurance branches 2 - 2
Universal health insurance 7.5 5 12.5
Unemployment insurance 2 1 3
Total 22.5 (17.5) 15 37.5 (32.5)
Source: Social Security Insitution (Sosyal Güvenlik Kurumu (SGK))
Income Tax and Taxable Income

Income tax is the part of the employee's personal tax deducted from the gross salary. Like in most countries, Turkey employs a progressive income tax system: the tax rate increases depending on the taxable income and thus also the amount of income tax paid during the year increases. That means higher-income employees pay a higher tax rate compared to lower-income employees. The taxable income is calculated as the difference of the gross salary and social security contributions. The tax rates in Turkey consists of four tax brackets with the marginal rates 15%, 20%, 27% and 35%. Income shares, these tax rates apply to, are renegotiated each year.

2018 tax rates for income from employment

Income share (bottom amount) Income share (top amound) Marginal tax rate
0 14800 15%
14800.01 34000 20%
34000.01 120000 27%
120000.01 - 35%

2018 tax rates for income from independent work

Income share (bottom amount) Income share (top amound) Marginal tax rate
0 14800 15%
14800.01 34000 20%
34000.01 80000 27%
80000.01 - 35%
Stamp Duty

The Turkish stamp duty is levied on a variety of legally relevant documents, e.g. contracts. Stamps issued in foreign authorities will be subject to stamp duty if used in Turkey. In the salary calculation, stamp duty is a fix percentage of the gross salary. The tax rates are adjusted annually. In 2018 the rate of the stamp duty is 0.759%.

Net Salary

Net salary is the salary that employees keep after deduction of social security contributions and taxes. Social security and stamp duty remain constant throughout the year, whereas, because of the progressive taxation, the individual tax rate and thus also the income tax to pay rise during the year (see above: income tax and taxable income). This means that at the end of the year net income will be less than at the beginning of the year. In other words, if the monthly net is to remain constant all year, the gross salary must increase towards the end of the year.