Gross-to-net and net-to-gross salary calculator

How it is calculated

The calculation is for an employee in the private sector insured under Law 5510 art. 4/1-(a), and shows one payroll line for the month you choose.

• Social security (SGK) and unemployment shares. The employee’s share of the pension and general health insurance premiums is deducted from the gross wage (Law 5510 art. 81), and so is the employee’s share of unemployment insurance (Law 4447 art. 49). The rates are in the table below. Premiums are taken up to the earnings ceiling (prime esas kazanç üst sınırı), a multiple of the daily minimum wage (Law 5510 art. 82). The multiple changed on 1 January 2026 (Law 7566 art. 24); the table shows it by period.
• The income-tax base (gelir vergisi matrahı) is the gross wage less those two deductions (Income Tax Law art. 63; Communiqué 319 art. 3).
• Cumulative base (kümülatif matrah). Tax on wages is worked out by applying the tariff in Income Tax Law art. 103 to the base accumulated since January; a month’s tax is the cumulative tax less the tax already worked out for earlier months. The rate rises as each bracket limit is passed, so the net of the same gross wage can fall from month to month. The wage-income tariff is in the table below (Communiqués 332 and 329).
• Minimum-wage exemption (asgari ücret istisnası). The part of the wage that corresponds to the gross minimum wage less the employee’s social security and unemployment premiums is exempt from income tax (Income Tax Law art. 23/18). The exempt tax is found by applying the tariff to the cumulative base of the minimum wage, and it cannot exceed the tax on the minimum wage for that month (Communiqué 319 arts 4–6). The calculator deducts it from the month’s income tax.
• Stamp duty (damga vergisi) is charged on the part of the gross wage above the minimum wage; the part corresponding to the minimum wage is exempt (Stamp Duty Law table (2) IV(34); the form of the calculation follows example 5 in Communiqué 319). The rate is in the table.
• Net to gross. The gross wage that gives the net amount is found by applying the same rules in reverse, to the kuruş; the result reproduces the same lines as the gross-to-net calculation.
• Rounding. Each line is rounded to the kuruş. A payroll program may differ by a few kuruş.

What it leaves out

• The disability allowance (Income Tax Law art. 31). The minimum living allowance (AGİ, asgari geçim indirimi) has not applied since 1 January 2022, so it is not in the calculation (Communiqué 319 art. 4/7).
• Private pension (BES) contributions, union dues, enforcement deductions and any other deduction taken from net pay.
• A wage that changes during the year, bonuses, premiums, overtime and allowances such as meals or transport. All of these are added to the month’s base; the calculator accepts only the same gross wage in every month.
• Special cases: pay below the minimum wage (part-time work), starting or leaving in the middle of a month, more than one employer (the exemption applies only to the highest wage, Communiqué 319 art. 7), employees who work after retirement, trainees and apprentices, public servants, seafarers, and wages under incentives or exemptions such as R&D or free-zone schemes.
• The employer’s cost and the employer’s premiums.
• The annual tax return (Income Tax Law art. 86): the calculation shows monthly withholding.