2026 Payroll Calculation Guide
In this guide, part of the Finance & Law category, you'll learn about the current payroll calculations and deduction items for the year 2026.
2026 Minimum Wage
The gross minimum wage for 2026 has been set at 26,005.50 TL/month. The net salary comes out to approximately ~22,100 TL/month.
Payroll Deduction Items
#### 1. Employee's SGK Share (14%)
- Insurance share: 9% (short-term risk + long-term risk + general health insurance)
- Unemployment insurance, employee: 1%
- **Total employee deduction: 15%**
#### 2. Minimum Wage Exemption (Deducted from the Income Tax Base)
2026 minimum wage exemption: 312,066 TL/year (26,005.50 × 12)
Thanks to this exemption, income tax on minimum-wage employees is reduced to almost zero.
#### 3. Income Tax (Income Tax Law Article 103 — 2026 Brackets)
| Annual Tax Base | Rate |
|---|---|
| 0 – 158,000 TL | 15% |
| 158,001 – 330,000 TL | 20% |
| 330,001 – 800,000 TL | 27% |
| 800,001 – 4,300,000 TL | 35% |
| Over 4,300,001 TL | 40% |
#### 4. Stamp Duty
Gross salary × 7.59 per thousand = Stamp Duty
Sample Payroll Calculation — Gross 30,000 TL
| Item | Amount |
|---|---|
| Gross Salary | 30,000.00 TL |
| SGK Employee (14%) | -4,200.00 TL |
| Unemployment Insurance (1%) | -300.00 TL |
| Income Tax Base | ~21,994 TL/month (changes with yearly accumulation) |
| Income Tax (approximate) | ~2,500.00 TL |
| Stamp Duty | -227.70 TL |
| **NET SALARY** | **~22,772 TL** |
> Note: Income tax is calculated cumulatively; the bracket can change as the tax base grows during the year.
Employer Cost
| Employer Cost | Amount |
|---|---|
| Gross Salary | 30,000 TL |
| SGK Employer (20.5% + 2% unemployment) | +6,750 TL |
| **Total Employer Cost** | **~36,750 TL** |
If the 5-point Treasury incentive is applied, the employer's SGK share drops by 5%: ~35,250 TL total cost.
Quick Calculation Tool
Go to our Payroll Calculator tool. Enter your gross salary and see your net salary in seconds, including the current 2026 minimum wage exemption and tax brackets.