Salary calculation is the process of finding an employee's net wage from the gross wage, or the gross wage from the net wage. It is frequently used by employers, HR specialists, accountants and lawyers.
What are gross and net salary?
Gross salary is the total amount the employer must pay for an employee working for it. Tax and SGK deductions are not included in this amount; the deductions are made by the employer and paid to the state.
Net salary, in turn, is the amount the working person actually receives. Gross salary becomes net salary after tax and other official deductions. The net salary the employee receives is always lower than the gross salary.
Relationship
Gross Salary − SGK Premium − Unemployment Premium − Income Tax − Stamp Tax = Net Salary
Deduction items
| Deduction | Rate | From whom |
|---|---|---|
| SGK Premium (employee share) | %14 | Employee |
| Unemployment Insurance Premium | %1 | Employee |
| Income Tax | %15 – %40 (bracket) | Employee |
| Stamp Tax | ‰7,59 | Employee |
The total employee deduction is equivalent to approximately %28,5 of gross salary (depending on the tax bracket). This rate rises during the year as the cumulative tax base increases.
2026 income tax brackets
| Cumulative Tax Base | Tax 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 |
Note: These brackets are updated every year using the revaluation rate. Use the calculation module for exact amounts.
Salary calculation formula
Gross to Net: Net = Gross − SGK Premium − Unemployment Premium − Income Tax − Stamp Tax
Net to Gross: Iterative calculation is required (because the cumulative tax base is variable)