{
    "meta": {
        "title": "Turkey payroll parameters 2026: income tax bands, social security, minimum wage, severance ceiling",
        "language": "en",
        "publisher": "Turkpidya",
        "page": "https://turkpidya.com/turkey-salary-calculator/",
        "checked": "2026-09-20",
        "license": "Free to use with a link to turkpidya.com. Based on the Ministry of Labour and Social Security, the Revenue Administration and SGK.",
        "note": "Payroll parameters for private-sector employees insured under SGK 4/a. Money in Turkish lira, rates in percent. Every row cites the official publication it comes from.",
        "sources": {
            "csgb_wage": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/",
            "csgb_cost": "https://www.csgb.gov.tr/Media/t2qlvwrg/asgari-%C3%BCcret-net-br%C3%BCt-i%C5%9Fverene-maliyet.pdf",
            "gib_tariff": "https://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/gelir-vergisi-tarifeleri",
            "gib_minwage": "https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv%2Fyardim-kaynaklar%2Fyararli-bilgiler%2FAsgariUcrettenYapilanKesintiler.pdf",
            "gib_guide": "https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv%2Ffileadmin%2Fbeyannamerehberi%2F2026%2F2026_Ucret_Geliri.pdf",
            "teblig319": "https://www.resmigazete.gov.tr/eskiler/2022/01/20220127-5.htm",
            "sgk_limits": "https://www.sgk.gov.tr/Content/Post/2e0c9e1a-2cfe-4456-af10-49d3de0c58ba/Prime-Esas-Kazanc-Miktarlari-2026-01-14-10-35-39",
            "sgk_employer": "https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38",
            "law1475": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.1475.pdf",
            "csgb_severance": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/",
            "law4857": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4857.pdf",
            "law4447": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4447.pdf",
            "iskur": "https://www.iskur.gov.tr/sikca-sorulan-sorular/issizlik-sigortasi/issizlik-odenegi-miktari-nasil-hesaplanmaktadir/",
            "law193": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.193.pdf",
            "law488": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.488.pdf"
        }
    },
    "rows": [
        {
            "group": "income_tax_wage_tariff",
            "item": "bracket_1_upper_limit",
            "value": "190000.00",
            "unit": "TRY per year",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/gelir-vergisi-tarifeleri"
        },
        {
            "group": "income_tax_wage_tariff",
            "item": "bracket_1_rate",
            "value": "15",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/gelir-vergisi-tarifeleri"
        },
        {
            "group": "income_tax_wage_tariff",
            "item": "bracket_2_upper_limit",
            "value": "400000.00",
            "unit": "TRY per year",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/gelir-vergisi-tarifeleri"
        },
        {
            "group": "income_tax_wage_tariff",
            "item": "bracket_2_rate",
            "value": "20",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/gelir-vergisi-tarifeleri"
        },
        {
            "group": "income_tax_wage_tariff",
            "item": "bracket_3_upper_limit",
            "value": "1500000.00",
            "unit": "TRY per year",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/gelir-vergisi-tarifeleri"
        },
        {
            "group": "income_tax_wage_tariff",
            "item": "bracket_3_rate",
            "value": "27",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/gelir-vergisi-tarifeleri"
        },
        {
            "group": "income_tax_wage_tariff",
            "item": "bracket_4_upper_limit",
            "value": "5300000.00",
            "unit": "TRY per year",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/gelir-vergisi-tarifeleri"
        },
        {
            "group": "income_tax_wage_tariff",
            "item": "bracket_4_rate",
            "value": "35",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/gelir-vergisi-tarifeleri"
        },
        {
            "group": "income_tax_wage_tariff",
            "item": "bracket_5_upper_limit",
            "value": "",
            "unit": "TRY per year",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/gelir-vergisi-tarifeleri"
        },
        {
            "group": "income_tax_wage_tariff",
            "item": "bracket_5_rate",
            "value": "40",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/gelir-vergisi-tarifeleri"
        },
        {
            "group": "minimum_wage",
            "item": "gross_monthly",
            "value": "33030.00",
            "unit": "TRY per month",
            "valid_from": "2026-01-01",
            "valid_to": "2026-06-30",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "social_security",
            "item": "sgk_monthly_ceiling",
            "value": "297270.00",
            "unit": "TRY per month",
            "valid_from": "2026-01-01",
            "valid_to": "2026-06-30",
            "source": "https://www.sgk.gov.tr/Content/Post/2e0c9e1a-2cfe-4456-af10-49d3de0c58ba/Prime-Esas-Kazanc-Miktarlari-2026-01-14-10-35-39"
        },
        {
            "group": "social_security",
            "item": "employee_sgk_rate",
            "value": "14",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-06-30",
            "source": "https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38"
        },
        {
            "group": "social_security",
            "item": "employee_unemployment_rate",
            "value": "1",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-06-30",
            "source": "https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38"
        },
        {
            "group": "social_security",
            "item": "employer_sgk_rate_without_discount",
            "value": "21.75",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-06-30",
            "source": "https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38"
        },
        {
            "group": "social_security",
            "item": "employer_unemployment_rate",
            "value": "2",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-06-30",
            "source": "https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38"
        },
        {
            "group": "stamp_tax",
            "item": "wage_stamp_tax_rate",
            "value": "0.759",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-06-30",
            "source": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.488.pdf"
        },
        {
            "group": "severance",
            "item": "annual_ceiling",
            "value": "64948.77",
            "unit": "TRY per year of service",
            "valid_from": "2026-01-01",
            "valid_to": "2026-06-30",
            "source": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/"
        },
        {
            "group": "unemployment_benefit",
            "item": "share_of_average_gross_earnings",
            "value": "40",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-06-30",
            "source": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4447.pdf"
        },
        {
            "group": "unemployment_benefit",
            "item": "cap_share_of_gross_minimum_wage",
            "value": "80",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-06-30",
            "source": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4447.pdf"
        },
        {
            "group": "minimum_wage",
            "item": "gross_monthly",
            "value": "33030.00",
            "unit": "TRY per month",
            "valid_from": "2026-07-01",
            "valid_to": "2026-12-31",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "social_security",
            "item": "sgk_monthly_ceiling",
            "value": "297270.00",
            "unit": "TRY per month",
            "valid_from": "2026-07-01",
            "valid_to": "2026-12-31",
            "source": "https://www.sgk.gov.tr/Content/Post/2e0c9e1a-2cfe-4456-af10-49d3de0c58ba/Prime-Esas-Kazanc-Miktarlari-2026-01-14-10-35-39"
        },
        {
            "group": "social_security",
            "item": "employee_sgk_rate",
            "value": "14",
            "unit": "percent",
            "valid_from": "2026-07-01",
            "valid_to": "2026-12-31",
            "source": "https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38"
        },
        {
            "group": "social_security",
            "item": "employee_unemployment_rate",
            "value": "1",
            "unit": "percent",
            "valid_from": "2026-07-01",
            "valid_to": "2026-12-31",
            "source": "https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38"
        },
        {
            "group": "social_security",
            "item": "employer_sgk_rate_without_discount",
            "value": "21.75",
            "unit": "percent",
            "valid_from": "2026-07-01",
            "valid_to": "2026-12-31",
            "source": "https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38"
        },
        {
            "group": "social_security",
            "item": "employer_unemployment_rate",
            "value": "2",
            "unit": "percent",
            "valid_from": "2026-07-01",
            "valid_to": "2026-12-31",
            "source": "https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38"
        },
        {
            "group": "stamp_tax",
            "item": "wage_stamp_tax_rate",
            "value": "0.759",
            "unit": "percent",
            "valid_from": "2026-07-01",
            "valid_to": "2026-12-31",
            "source": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.488.pdf"
        },
        {
            "group": "severance",
            "item": "annual_ceiling",
            "value": "73729.87",
            "unit": "TRY per year of service",
            "valid_from": "2026-07-01",
            "valid_to": "2026-12-31",
            "source": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/"
        },
        {
            "group": "unemployment_benefit",
            "item": "share_of_average_gross_earnings",
            "value": "40",
            "unit": "percent",
            "valid_from": "2026-07-01",
            "valid_to": "2026-12-31",
            "source": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4447.pdf"
        },
        {
            "group": "unemployment_benefit",
            "item": "cap_share_of_gross_minimum_wage",
            "value": "80",
            "unit": "percent",
            "valid_from": "2026-07-01",
            "valid_to": "2026-12-31",
            "source": "https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4447.pdf"
        },
        {
            "group": "employer_share_scenarios",
            "item": "employer_sgk_rate_none",
            "value": "21.75",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.csgb.gov.tr/Media/t2qlvwrg/asgari-%C3%BCcret-net-br%C3%BCt-i%C5%9Fverene-maliyet.pdf"
        },
        {
            "group": "employer_share_scenarios",
            "item": "employer_sgk_rate_two",
            "value": "19.75",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.csgb.gov.tr/Media/t2qlvwrg/asgari-%C3%BCcret-net-br%C3%BCt-i%C5%9Fverene-maliyet.pdf"
        },
        {
            "group": "employer_share_scenarios",
            "item": "employer_sgk_rate_five",
            "value": "16.75",
            "unit": "percent",
            "valid_from": "2026-01-01",
            "valid_to": "2026-12-31",
            "source": "https://www.csgb.gov.tr/Media/t2qlvwrg/asgari-%C3%BCcret-net-br%C3%BCt-i%C5%9Fverene-maliyet.pdf"
        },
        {
            "group": "minimum_wage_history",
            "item": "gross_monthly",
            "value": "5004.00",
            "unit": "TRY per month",
            "valid_from": "2022-01-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "net_monthly",
            "value": "4253.40",
            "unit": "TRY per month",
            "valid_from": "2022-01-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "gross_monthly",
            "value": "6471.00",
            "unit": "TRY per month",
            "valid_from": "2022-07-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "net_monthly",
            "value": "5500.35",
            "unit": "TRY per month",
            "valid_from": "2022-07-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "gross_monthly",
            "value": "10008.00",
            "unit": "TRY per month",
            "valid_from": "2023-01-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "net_monthly",
            "value": "8506.80",
            "unit": "TRY per month",
            "valid_from": "2023-01-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "gross_monthly",
            "value": "13414.50",
            "unit": "TRY per month",
            "valid_from": "2023-07-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "net_monthly",
            "value": "11402.32",
            "unit": "TRY per month",
            "valid_from": "2023-07-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "gross_monthly",
            "value": "20002.50",
            "unit": "TRY per month",
            "valid_from": "2024-01-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "net_monthly",
            "value": "17002.12",
            "unit": "TRY per month",
            "valid_from": "2024-01-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "gross_monthly",
            "value": "26005.50",
            "unit": "TRY per month",
            "valid_from": "2025-01-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "net_monthly",
            "value": "22104.67",
            "unit": "TRY per month",
            "valid_from": "2025-01-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "gross_monthly",
            "value": "33030.00",
            "unit": "TRY per month",
            "valid_from": "2026-01-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "minimum_wage_history",
            "item": "net_monthly",
            "value": "28075.50",
            "unit": "TRY per month",
            "valid_from": "2026-01-01",
            "valid_to": "",
            "source": "https://www.csgb.gov.tr/poco-pages/asgari-ucret/"
        },
        {
            "group": "severance_ceiling_history",
            "item": "annual_ceiling",
            "value": "10848.59",
            "unit": "TRY per year of service",
            "valid_from": "2022-01-01",
            "valid_to": "2022-06-30",
            "source": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/"
        },
        {
            "group": "severance_ceiling_history",
            "item": "annual_ceiling",
            "value": "15371.40",
            "unit": "TRY per year of service",
            "valid_from": "2022-07-01",
            "valid_to": "2022-12-31",
            "source": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/"
        },
        {
            "group": "severance_ceiling_history",
            "item": "annual_ceiling",
            "value": "19982.83",
            "unit": "TRY per year of service",
            "valid_from": "2023-01-01",
            "valid_to": "2023-06-30",
            "source": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/"
        },
        {
            "group": "severance_ceiling_history",
            "item": "annual_ceiling",
            "value": "23489.83",
            "unit": "TRY per year of service",
            "valid_from": "2023-07-01",
            "valid_to": "2023-12-31",
            "source": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/"
        },
        {
            "group": "severance_ceiling_history",
            "item": "annual_ceiling",
            "value": "35058.58",
            "unit": "TRY per year of service",
            "valid_from": "2024-01-01",
            "valid_to": "2024-06-30",
            "source": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/"
        },
        {
            "group": "severance_ceiling_history",
            "item": "annual_ceiling",
            "value": "41828.42",
            "unit": "TRY per year of service",
            "valid_from": "2024-07-01",
            "valid_to": "2024-12-31",
            "source": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/"
        },
        {
            "group": "severance_ceiling_history",
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            "value": "46655.43",
            "unit": "TRY per year of service",
            "valid_from": "2025-01-01",
            "valid_to": "2025-06-30",
            "source": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/"
        },
        {
            "group": "severance_ceiling_history",
            "item": "annual_ceiling",
            "value": "53919.68",
            "unit": "TRY per year of service",
            "valid_from": "2025-07-01",
            "valid_to": "2025-12-31",
            "source": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/"
        },
        {
            "group": "severance_ceiling_history",
            "item": "annual_ceiling",
            "value": "64948.77",
            "unit": "TRY per year of service",
            "valid_from": "2026-01-01",
            "valid_to": "2026-06-30",
            "source": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/"
        },
        {
            "group": "severance_ceiling_history",
            "item": "annual_ceiling",
            "value": "73729.87",
            "unit": "TRY per year of service",
            "valid_from": "2026-07-01",
            "valid_to": "2026-12-31",
            "source": "https://www.csgb.gov.tr/%C4%B1statistikler/calisma-hayati-%C4%B1statistikleri/kidem-tazminati-tavan-miktari/"
        }
    ]
}