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Employee (SGK 4/a) salary calculator - Turkey 2026

Free Employee (SGK 4/a) salary calculator for Turkey (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Turkey (2026)

Educational model - not an official GIB (Revenue Administration) or SGK calculation, not a payroll program, not tax advice.

Employee (is sozlesmesi, SGK 4/a)

  • SGK contributions: employee 14% social security plus 1% unemployment insurance, on the monthly premium base (prime esas kazanc). The base is capped at 9 times the gross minimum wage per month - 297,270 TRY in 2026. Law no. 7566 raised the ceiling from 7.5x to 9x effective 1 January 2026.
  • Income tax is CUMULATIVE: the progressive tariff is applied to your year-to-date tax base (gross minus the 15% employee contributions), so your net pay drops in the month the cumulative base crosses a bracket threshold. The calculator simulates all 12 months and shows the January net, the average monthly net and the lowest (December) net.
  • 2026 wage tariff (GVK art. 103, Income Tax General Communique no. 332): 15% up to 190,000; 20% to 400,000; 27% to 1,500,000; 35% to 5,300,000; 40% above (annual cumulative base). The third bracket is wider for wages than for other income (1,500,000 vs 1,000,000).
  • Minimum wage income tax exemption (asgari ucret istisnasi, GVK art. 23/18): for EVERY employee, the income tax that would fall on the minimum wage is exempt. The monthly exemption follows the cumulative tax on the minimum wage's own base (28,075.50 TRY/month in 2026): 4,211.33 TRY in months 1 to 6, 4,537.75 in month 7 and 5,615.10 in months 8 to 12 - 57,881.20 TRY per year. A minimum wage earner therefore pays no income tax at all and their net is exactly gross minus 15% SGK: 28,075.50 TRY.
  • Stamp duty (damga vergisi): 0.759% of gross pay, with the part corresponding to the minimum wage exempt (250.70 TRY/month of duty in 2026). A minimum wage earner pays no stamp duty.
  • Employer cost: statutory employer SGK 21.75% (12% pension/disability/death after the one-point increase of Law no. 7566, 7.5% general health, 2.25% short-term branches) plus 2% unemployment insurance, on the same capped base. The Treasury incentive (Law 5510 art. 81/i) is 2 points for non-manufacturing employers from January 2026 (the calculator default, 19.75% + 2%) and 5 points for manufacturing employers until 31 December 2026 (16.75% + 2%).
  • 2026 minimum wage: gross 33,030.00 TRY/month (daily 1,101.00), net 28,075.50 TRY, set by the Minimum Wage Determination Commission for 1 January to 31 December 2026.
  • Out of scope: BES (private pension) auto-enrolment contributions, severance pay (kidem tazminati) accrual, notice pay, union dues, the disability tax allowance, the employer minimum wage support (1,270 TRY/month offset against SGK debts), cumulative tax base carry-over when changing employers mid-year, and non-cash benefits.

Sources: Resmi Gazete 26 Dec 2025 no. 33119 - 2026 Minimum Wage Determination Commission decision, Resmi Gazete 31 Dec 2025 no. 33124 (5th bis) - Income Tax General Communique no. 332 (2026 tariff), GIB - 2026 amounts and thresholds announcement, Resmi Gazete 19 Dec 2025 - Law no. 7566 (SGK ceiling 9x, premium increases), SGK - employer premium rates (2026), SGK - current premium incentives (2026).

Self-employed (serbest meslek / sahis, Bag-Kur SGK 4/b)

  • Business profit = annual revenue minus annual expenses. The profit is taxed on the annual return with the 2026 NON-WAGE tariff: 15% up to 190,000; 20% to 400,000; 27% to 1,000,000; 35% to 5,300,000; 40% above.
  • Bag-Kur (SGK 4/b) premiums: 35.75% of the declared monthly earnings base after Law no. 7566 (21% pension/disability/death, 2.25% short-term, 12.5% general health). Insureds who pay on time and have no debt get a 5-point discount, i.e. 30.75% - the calculator default. The 2026 minimum monthly premium is 11,808.23 TRY, or 10,156.73 TRY with the discount.
  • The declared base is chosen by the insured between the minimum wage (33,030 TRY/month) and its 9x (297,270 TRY/month). This calculator sets the declared base to profit divided by 12, clamped to that range. This is a simplification: in practice many 4/b insureds declare the minimum base regardless of profit, which lowers the premium and the future pension.
  • Paid Bag-Kur premiums are deducted from the income tax base (Law 5510 art. 88).
  • No stamp duty applies to self-employment earnings in this model; stamp duty is levied on wage payments.
  • Young entrepreneur exemption (genc girisimci kazanc istisnasi, GVK repeated art. 20), not modelled: first-time entrepreneurs under 29 pay no income tax on profit up to the second tariff bracket amount (400,000 TRY in 2026) for three taxation periods, and get 12 months of Bag-Kur premium support.
  • Out of scope: VAT, withholding (stopaj) on professional payments, provisional tax (gecici vergi) instalment timing, the simple method (basit usul), lump-sum expense regimes, book-keeping costs and loss carry-forward (a negative result is clamped at zero).

Resmi Gazete - Income Tax General Communique no. 332 (2026 tariff), SGK - current premium incentives, including the 4/b regular-payment discount, Resmi Gazete 19 Dec 2025 - Law no. 7566.