Moving to Turkey for work: how your salary is taxed
Turkey takes 15% social security (SGK) from your salary and then income tax from 15% to 40%, calculated on your total pay since January. That is why the same gross salary gives less net pay as the year goes on: ₺100,000 gross a month is ₺75,953 net in January but ₺67,157 in December.
How your salary is taxed
Salaries in Turkey are set and paid monthly. Four things come off your gross pay:
- SGK: 14% social security and 1% unemployment insurance on pay between ₺33,030 and ₺297,270 a month. Above the ceiling there is no SGK.
- Income tax on your gross pay minus SGK, using the brackets below. The brackets apply to your cumulative taxable income for the year.
- Minimum wage exemption: the income tax a minimum-wage earner would pay is deducted from everyone's income tax, so the first part of every salary is tax-free.
- Stamp tax: 0.759% of gross pay above the minimum wage.
| Taxable wages since January (2026) | Rate |
|---|---|
| ₺0 to ₺190,000 | 15% |
| ₺190,000 to ₺400,000 | 20% |
| ₺400,000 to ₺1,500,000 | 27% |
| ₺1,500,000 to ₺5,300,000 | 35% |
| Over ₺5,300,000 | 40% |
Your employer pays 21.75% employer SGK and 2% unemployment insurance on top of your salary, usually reduced by a 2-point Treasury incentive. Cost of hiring in Turkey.
Worked example: ₺100,000 gross a month
One employer for the whole of 2026
| Month | Gross | SGK and unemployment | Income tax | Stamp tax | Net | Employer cost |
|---|---|---|---|---|---|---|
| January | ₺100,000.00 | ₺15,000.00 | ₺8,538.67 | ₺508.30 | ₺75,953.03 | ₺121,750.00 |
| February | ₺100,000.00 | ₺15,000.00 | ₺8,538.67 | ₺508.30 | ₺75,953.03 | ₺121,750.00 |
| March | ₺100,000.00 | ₺15,000.00 | ₺11,788.67 | ₺508.30 | ₺72,703.03 | ₺121,750.00 |
| April | ₺100,000.00 | ₺15,000.00 | ₺12,788.67 | ₺508.30 | ₺71,703.03 | ₺121,750.00 |
| May | ₺100,000.00 | ₺15,000.00 | ₺14,538.67 | ₺508.30 | ₺69,953.03 | ₺121,750.00 |
| June | ₺100,000.00 | ₺15,000.00 | ₺18,738.67 | ₺508.30 | ₺65,753.03 | ₺121,750.00 |
| July | ₺100,000.00 | ₺15,000.00 | ₺18,412.25 | ₺508.30 | ₺66,079.45 | ₺121,750.00 |
| August | ₺100,000.00 | ₺15,000.00 | ₺17,334.90 | ₺508.30 | ₺67,156.80 | ₺121,750.00 |
| September | ₺100,000.00 | ₺15,000.00 | ₺17,334.90 | ₺508.30 | ₺67,156.80 | ₺121,750.00 |
| October | ₺100,000.00 | ₺15,000.00 | ₺17,334.90 | ₺508.30 | ₺67,156.80 | ₺121,750.00 |
| November | ₺100,000.00 | ₺15,000.00 | ₺17,334.90 | ₺508.30 | ₺67,156.80 | ₺121,750.00 |
| December | ₺100,000.00 | ₺15,000.00 | ₺17,334.90 | ₺508.30 | ₺67,156.80 | ₺121,750.00 |
| Year | ₺1,200,000.00 | ₺180,000.00 | ₺180,018.77 | ₺6,099.60 | ₺833,881.63 | ₺1,461,000.00 |
Net pay falls during the year as the cumulative tax base moves into higher brackets, and rises a little in July and August when the minimum wage exemption increases.
Why your net pay falls during the year
Each month your employer adds your taxable pay to the total since January and taxes the new slice at the rate of the bracket that total has reached. On ₺100,000 gross a month, your cumulative taxable income passes ₺190,000 in March and ₺400,000 in May, so net pay drops from ₺75,953 in January to ₺67,157 in December, a difference of ₺8,796 a month. The minimum wage exemption also rises during the year, which softens the drop a little. In January everything starts again from zero.
Net pay at common salaries
| Gross per month | Net in January | Net in December | Net per year | Effective rate |
|---|---|---|---|---|
| ₺50,000 | ₺40,208 | ₺36,511 | ₺466,136 | 22.3% |
| ₺75,000 | ₺58,080 | ₺51,834 | ₺650,009 | 27.8% |
| ₺100,000 | ₺75,953 | ₺67,157 | ₺833,882 | 30.5% |
| ₺150,000 | ₺111,699 | ₺95,402 | ₺1,199,228 | 33.4% |
| ₺200,000 | ₺147,444 | ₺114,848 | ₺1,526,174 | 36.4% |
| ₺300,000 | ₺216,013 | ₺169,605 | ₺2,183,260 | 39.4% |
One employer for the whole of 2026, the same gross salary every month. Effective rate includes SGK, income tax and stamp tax.
Gross or net: read your offer carefully
Many salaries in Turkey are agreed as a net monthly amount. If your contract fixes your net pay, your employer absorbs the rising tax: on a net salary of ₺75,000, the gross cost of your pay rises from ₺98,667 in January to ₺112,797 in December. If your contract fixes the gross salary, the rising tax comes out of your net pay instead. Ask which one an offer means, and whether bonuses are quoted gross or net. Net to gross for ₺75,000.
Tax-free meals, transport and bonuses
- Meals: a meal allowance of up to ₺300 per working day is free of income tax in 2026, whether it is paid in cash or on a meal card. Since 17 April 2026 the same amount is also free of SGK.
- Transport: up to ₺158 per working day is free of income tax, but only when it is given as a travel card, ticket or similar. Transport money paid in cash is taxed like salary.
- Bonuses (ikramiye, prim) are wages. They are taxed in the month they are paid, on top of your cumulative income for the year, so a large bonus can push you into a higher bracket for the rest of the year. For SGK, any part of a bonus above the monthly ceiling is carried over to the next two months.
Tax residence
You are tax resident in Turkey if your legal domicile is there or if you stay in Turkey for more than six months without a break in a calendar year; short trips abroad do not break the stay. People who come for a specific, temporary job or assignment, or to study, for medical treatment or to travel, are not treated as resident even if they stay longer.
For your salary this changes little: pay for work done in Turkey is Turkish income either way, and your employer withholds the same tax every month. The difference is elsewhere. Residents are taxed in Turkey on their worldwide income, while a non-resident whose wages were fully taxed through payroll never has to declare them.
Social security for foreigners
If you are employed in Turkey, you are insured with SGK like a Turkish employee, in every branch including the pension, and there is no option to leave the pension part out. There are two exceptions:
- Posted workers from agreement countries: Turkey has social security agreements with 35 countries, including Germany, the Netherlands, the United Kingdom, France, Italy, Canada and South Korea. If your employer there sends you to Turkey temporarily, you can stay in your home country's system under the agreement.
- Short assignments: if a foreign employer sends you for a job of at most three months and you prove you are insured abroad, you are not insured in Turkey.
You can check that your employer has registered you and is reporting your days and earnings on e-Devlet, with the SGK Tescil ve Hizmet Dökümü service.
Work permit and first steps
- Get a work permit (çalışma izni). It is applied for online with the Ministry of Labour: your employer uploads the documents and approves the application. If you apply from abroad you start at a Turkish consulate, and your employer must approve within 30 days. A valid work permit also counts as your residence permit.
- Use your foreigner ID number (yabancı kimlik numarası, starting with 99). It is also your tax number, so you do not need a separate one for your salary.
- Check whether your offer is gross or net, and whether meal and transport allowances are paid on top.
- Check your SGK registration on e-Devlet a month or two after you start.
Do you need to file a tax return?
Usually not. If you have one employer that withholds your tax, you only file if your wages for the year exceed ₺5,300,000. With more than one employer you must file if the wages from the second and later employers exceed ₺400,000, or if your total wages exceed ₺5,300,000. The return is filed in March of the following year, and any tax due is paid in two instalments, in March and July.
What changes in 2027
The 2027 brackets are the 2026 ones raised by the revaluation rate (yeniden değerleme oranı), which is based on producer price inflation up to October and announced in November; for 2026 the rate was 25.49%. The minimum wage for 2027 is set by the minimum wage commission, in recent years in December. Both change your net pay from January, and we update the calculator as soon as they are published.
R&D, software and technopark jobs
If you work in research, design or software development in a technology development zone (technopark) or an approved R&D centre, the income tax and stamp tax on your wages, up to 40 times the gross minimum wage, are not paid over to the state, and the state covers half of the employer's SGK. Under the tax authority's position, this benefit belongs to the employer, so your net salary is whatever your contract says; the saving lowers the cost of employing you.
Sources
- Resmi Gazete: 2026 income tax tariff
- Ministry of Labour: 2026 minimum wage breakdown
- SGK: 2026 contribution floor and ceiling
- Revenue Administration (GİB): 2026 wage income guide (filing limits, bonuses)
- Income Tax Law 193 (residence: articles 4 and 5; minimum wage exemption: article 23/18; meals: 23/8)
- Social Insurance Law 5510 (coverage of foreigners; meal allowance and SGK: article 80)
- SGK: social security agreements
- International Labour Force Law 6735 (work permits)
- Ministry of Labour: work permit applications
- Tax ID General Communiqué No. 4: foreigner ID number as tax number
- e-Devlet: SGK Tescil ve Hizmet Dökümü
- Resmi Gazete: revaluation rate for 2025 (25.49%)
- Our methodology and the full list of sources for the calculator
Frequently asked questions
How much is 100,000 TL gross after tax in Turkey?
In 2026 a gross monthly salary of ₺100,000 gives ₺75,953 net in January, falling to ₺67,157 in December as the yearly income tax brackets fill up. Over the year that is ₺833,882 net, an average of ₺69,490 a month.
Why does my net salary in Turkey go down during the year?
Income tax brackets apply to your total taxable income since January, not to each month separately. As the running total passes each bracket limit, more of your monthly pay is taxed at the higher rate, so the same gross salary leaves less net pay later in the year.
What is the minimum wage in Turkey in 2026?
The gross minimum wage is ₺33,030 a month for the whole of 2026, which is ₺28,075.50 net. The minimum wage itself is free of income tax and stamp tax.
Do foreigners pay SGK in Turkey?
Yes. A foreigner employed in Turkey is insured with SGK under all branches, including the pension, in the same way as a Turkish employee; there is no opt-out. The exceptions are people posted by an employer in a country that has a social security agreement with Turkey, and people sent for a job of at most three months who prove they are insured abroad.
Do I have to file a tax return in Turkey as an employee?
Not if you have one employer that withholds your tax and your wages for the year are no more than ₺5,300,000. With more than one employer you must file if the wages from the second and later employers exceed ₺400,000, or if your total wages exceed ₺5,300,000. The return is filed in March of the following year.
Should I negotiate a gross or a net salary in Turkey?
Ask which one the offer means. If your net pay is fixed in the contract, your employer pays the extra tax as the brackets rise; on a net ₺75,000 a month, the gross cost rises from ₺98,667 in January to ₺112,797 in December. If only the gross is fixed, your net pay falls instead.
This guide explains the general rules for employees and is not personal tax advice. Rules change and individual situations differ, so check with the tax authority or a tax adviser before making decisions. Spotted something out of date? Email [email protected].