Turkey Payroll Changes

Minimum salary/Wage changes

Gross minimum wage: 33,030.00 TL
Net minimum wage: 28,075.50 TL
Daily gross wage: 1,101.00 TL
Total employer cost: 41,535.23 TL
Retired employees (minimum wage)
- Net salary: 30,181.17 TL
- Total employer cost: 41,204.93 TL

Rate/Percentage changes affecting payroll

Social security (SGK) parameters
- SGK ceiling: 297,270.00 TL
- Employer contribution rates (based on minimum wage):
  - Standard (21.75%): 7,184.03 TL
  - With 5-point incentive (16.75%): 5,532.53 TL
  - With 2-point incentive (19.75%): 6,523.43 TL
  - Unemployment insurance (2%): 660.60 TL
Allowances & exemptions
- Meal allowance: 330 TL (Tax exemption)
  - SGK exemption limit is not yet determined.
- Transportation allowance: 158 TL (Tax exemption)
- Minimum eage exemptions:
  - Income tax exemption: 4,211.33 TL
  - Stamp tax exemption: 250.70 TL
- Stamp tax rate: 0.759%

Income tax brackets 2026 (salary income)

15%: Up to 190,000 TL
20%: 190,001 TL – 400,000 TL
27%: 400,001 TL – 1,500,000 TL
- (Note: For non-salary income, this bracket ends at 1,000,000 TL)
35%: 1,500,001 TL – 5,300,000 TL
- (Note: For non-salary income, this bracket starts at 1,000,001 TL)
40%: Exceeding 5,300,000 TL

Turkey Payroll Changes - 2026