1. SSI Premium and Unemployment Insurance

First, SSI employee share (14%) and unemployment insurance employee share (1%) are deducted from your gross salary. A ceiling applies to SSI premiums; when your gross salary exceeds the ceiling, the premium is calculated on the ceiling amount.

2. Income Tax Base

After deducting SSI and unemployment insurance from the gross salary, the remaining amount forms the income tax base. Income tax is calculated based on the cumulative tax bracket on this base.

3. Income Tax Brackets (Annual Cumulative)

• 0 - 110,000 TL: 15%
• 110,001 - 230,000 TL: 20%
• 230,001 - 580,000 TL: 27%
• 580,001 - 3,000,000 TL: 35%
• 3,000,001 TL and above: 40%

4. Stamp Tax

Stamp tax is deducted at 0.759% of your gross salary. This tax is calculated directly on the gross salary.

5. Net Salary

Net Salary = Gross Salary - SSI Employee Share - Unemployment Insurance - Income Tax - Stamp Tax - Additional Deductions