Default example: TRY 100,000 gross, services, premium reduction applied
Rates: social security 21.75% employer and 14% employee, unemployment insurance 2% and 1%, premium ceiling TRY 297,270, stamp tax 0.759%, 2026 wage tariff from 15% to 40% with the minimum-wage exemption. Sources: EY Türkiye and PwC Türkiye. Net pay is an annual average: the actual monthly net falls during the year as the cumulative income crosses each bracket. Minimum wage support and sector incentives other than the premium reduction are not modelled.
Which rules does it use?
The 2026 social security rates and ceiling, the gross minimum wage of TRY 33,030, the stamp tax rate and the income tax tariff for wages, explained in the employment law chapter. Premiums are charged on gross pay up to the ceiling. Income tax is computed on the annual taxable wage, less the tax that would fall on a minimum wage, and divided by twelve. The 2-point premium reduction applies to employers that file and pay on time; manufacturers keep a 5-point reduction until the end of 2026.
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