Rule monitor
LawSocial Security wage base for 2027 set at $192,300 (6.2% each for employee and employer)Jan 1, 2027LawTax-free amount of salary rises to RSD 37,369 a month (Official Gazette 80/2026)Jan 1, 2027LawNon-taxable minimum rises to €570 a monthJan 1, 2027CabinetMinimum monthly wage rises to €1,245 (Government resolution No 509)Jan 1, 2027LawThe 5-point SGK discount for manufacturing employers ends on 31 December 2026 unless the President extends it (Law 5510, provisional Art. 108)Jan 1, 2027DueIRS 2027 inflation adjustments (brackets, standard deduction)Nov 2026LawNew withholding tax key formula: tax-free amount €11,550 and new child reductionsNov 1, 2026DueAutumn Budget — income tax thresholds already frozen to April 2031Oct 28, 2026Cabinet2027 contribution ceilings: pension €8,850, health €6,375 a monthOct 7, 2026BillBudget 2027 — standard rate band +€2,500, personal credits €2,125Oct 6, 2026LawContribution ceilings raised: CCSS €10,000, CAR €6,276, CMRC band A €4,067 a monthOct 1, 2026Law2027 minimum wage set at 4,950 zł a month (Council of Ministers regulation)Sep 15, 2026LawMaximum insurable income rises to €2,300 a month (from €2,111.64)Aug 1, 2026LawMinimum wage RON 4,325; tax-free amount on the minimum wage cut to RON 200 for gross pay up to RON 4,600Jul 1, 2026LawNew split of the 28% contributions: pension 19.9%, unemployment 0.1% (Official Gazette 148/2026)Jul 1, 2026LawIndex tranche +2.5%: social minimum wage €2,771.33, contribution ceiling €13,856.63Jun 1, 2026LawMinimum wage (SMIC) raised to €12.31 an hourJun 1, 2026Law2026 contribution order published: ceiling €5,101.20 a month, MEI levy 0.90%Mar 31, 2026LawCompulsory health contribution rises to €39.36 a month (Official Gazette 16/2026)Mar 1, 2026LawNew 2026 IRS withholding tables for the mainland, Azores and MadeiraJan 1, 2026LawIRPEF second bracket (€28,000–50,000) cut from 35% to 33%Jan 1, 2026LawIGR reform: the SMaC card deduction becomes a tax credit (Law 141/2025)Jan 1, 2026LawPension contribution up to 8.5% (employee and employer); CO2 tax credit €216 a yearJan 1, 2026Law2026 average wage 48,967 Kč: 23% tax above 146,901 Kč a month, social insurance ceiling 2,350,416 Kč a yearJan 1, 2026LawFour income tax bands from 2026 — 19, 25, 30 and 35%; employee health insurance 5%Jan 1, 2026LawFamily allowance in 2026: 133,340 Ft a month per dependant with one child, twice the early-2025 amountJan 1, 2026Law2026 withholding tax tariffs for all 26 cantons; BVG thresholds unchanged (entry CHF 22,680, coordination deduction CHF 26,460)Jan 1, 2026LawNew 0.2% employee contribution to the family fund for the parental allowance; employee AHV/IV/FAK now 4.90%Jan 1, 2026LawBracket reform: middle tax (7.5%), top tax (7.5%) and top-top tax (5%) replace the 15% top tax; employment deduction 12.75%, at most DKK 63,300Jan 1, 2026LawLarger job tax credit; state income tax threshold raised to SEK 643,000Jan 1, 2026LawSocial security contribution cut to 7.6%; personal allowance NOK 114,540; bracket tax steps 4 and 5 at 16.8% and 17.8%Jan 1, 2026LawNew income tax scale with a 37.5% top rate; earned income credit up to €3,430; employee pension contribution 7.30%Jan 1, 2026LawNew income tax scale: 20%, 26%, 34% and 39% bands, lower rates for children and people up to 30 (Law 5246/2025)Jan 1, 2026LawTax-free band €22,000, new bands and article 14B deductions for children, housing and green spending (Law 244(I)/2025)Jan 1, 2026LawWithholding brackets raised to ISK 498,122 and 1,398,450 a month; personal allowance ISK 72,492 a monthJan 1, 2026LawHighest monthly contribution base €11,958; average wage for contribution bases €1,993 (NN 150/2025)Jan 1, 2026LawMinimum wage ALL 50,000; maximum wage for social insurance contributions ALL 186,416Jan 1, 2026LawBasic exemption of €700 a month for everyone, whatever the income; income tax stays at 22%Jan 1, 2026LawMinimum wage rises to UAH 8,647 and the tax social benefit to UAH 1,664 (State Budget Law No 4695-IX)Jan 1, 2026LawEmployer pension contribution rises to 12% and the SGK earnings ceiling to 9 times the minimum wage; the general Treasury discount falls to 2 points (Law 7566)Jan 1, 2026CabinetMinimum wage rises to MDL 6,300 a month (Government Decision 771/2025); personal exemption unchanged at MDL 29,700 a yearJan 1, 2026LawFederation of BiH: employer contributions cut from 10.5% to 5% of gross pay (Official Gazette 33/25)Jul 1, 2025LawEmployer pension contribution cut to 0%; the employee pays 10% (Official Gazette 94/2024)Oct 1, 2024LawNew wage tax bands: 0% up to €250, 8% up to €450, 10% above (Law 08/L-142)Aug 23, 2024
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Salary CodexPay & tax intelligence

Methodology · Türkiye

How we calculate Turkish net pay

The calculator follows the Income Tax Law, the Stamp Duty Law, Social Insurance Law 5510 and Unemployment Insurance Law 4447 as an employer applies them on the monthly payroll. Tariffs and amounts come from the tariffs published by the Revenue Administration (GİB), the minimum wage tables of the Ministry of Labour and Social Security, and the laws in the Official Gazette — see data sources.

Social security and unemployment insurance

The employee pays 14% of gross pay to SGK (9% pension and 5% general health insurance) and 1% as unemployment insurance. Contributions stop at the earnings ceiling: from 2026 nine times the minimum wage, TRY 297,270.00 (Law 7566; 7.5 times, TRY 195,041.25, in 2025). Both are deducted from the income tax base.

Income tax and the cumulative base

The income tax base is gross pay less social security and unemployment insurance. Tax follows the wage line of the tariff in Article 103 of the Income Tax Law (2026: 15% up to TRY 190,000, 20% up to 400,000, 27% up to 1,500,000, 35% up to 5,300,000, 40% above). The base accumulates from January: each month's tax is the tax on the year-to-date base less the tax already charged. As the base moves into higher bands, monthly tax goes up and net pay goes down.

Minimum wage exemption

Since 2022 the part of any wage equal to the minimum wage has been free of income tax and stamp duty (Income Tax Law Art. 23(18)). Tax is first worked out on the whole base, then reduced by the tax a minimum wage earner would pay that month; the reduction cannot exceed the tax due. Because the minimum wage's own tax is also cumulative, the 2026 exemption is TRY 4,211.33 from January to June, TRY 4,537.75 in July and TRY 5,615.10 from August. That is why net pay on higher salaries recovers a little in July and August.

Stamp duty

Wages carry stamp duty of 0.759%. The part equal to the gross monthly minimum wage is exempt, so TRY 250.70 comes off the duty on gross pay (TRY 197.38 in 2025).

Employer cost

On top of pay the employer pays its SGK share (21.75% in 2026: 12% pension, 7.5% general health, 2.25% short-term insurance; 20.75% in 2025) and 2% unemployment insurance. For private-sector employers that meet the conditions, the Treasury covers part of the employer share: generally 2 points in 2026, and 5 points in manufacturing until 31 December 2026; in 2025, 5 points in January and 4 from February (5 in manufacturing). You can choose the discount; the default is the general one.

The year and average net pay

The calculator assumes the same gross pay in all twelve months. Net-to-gross and budget calculations aim at the average net pay over the twelve months; the month-by-month amounts are shown as well. Tax withheld on wages from one employer is final, and no return is filed.

Tests

TestScopeResult
GİB income tax tariffs 2025 and 2026Band limits and cumulative tax for the wage line (e.g. TRY 70,500 at TRY 400,000)Matching
GİB minimum wage deductions and the Ministry of Labour net pay and employer cost tablesSocial security, unemployment insurance, net pay and employer cost in three discount cases for the 2025 and 2026 minimum wage (39,223.13 / 40,214.03 / 40,874.63)Identical to the kuruş
Minimum wage exemption amountsMonthly income tax and stamp duty exemption for 2025 and 2026, compared with tables published by accounting firmsMatching
Law 5510 and Laws 7538 and 7566Contribution rates, the ceiling (9 times), the Treasury discount and effective datesTested
TRY 100,000 gross, 2026January payslip and the twelve monthly net amounts worked by handMatching

Not yet included

  • Bonuses, overtime and pay that changes during the year.
  • The disability allowance, the support contribution for working pensioners and automatic enrolment in private pensions.
  • Meal, transport and other exemptions, and deductions for private health and life insurance.
  • Several employers, part months and part-time pay below the minimum wage.
  • Regional incentives, R&D and technology zone exemptions, and other SGK incentives.

Estimates only. Not tax, legal or financial advice.

Salary Codex