These figures are based on the official Net Minimum Wage of 28,075.00 TL announced for 2026. The auxiliary parameters (such as tax brackets and specific exemptions) have been projected using the official Revaluation Rate (25.49%) and standard calculation methods where the final “General Communiqués” are pending publication.
2026 Payroll Parameters (Turkey)
| Parameter | 01.01.2026 – 31.12.2026 |
|---|---|
| MINIMUM WAGE | |
| Minimum Wage – Monthly Gross | 33,029.41 TL |
| Minimum Wage – Monthly Net | 28,075.00 TL |
| Minimum Wage – Daily Gross | 1,100.98 TL |
| Minimum Wage – Hourly Gross | 146.80 TL |
| Minimum Wage – Monthly Gross / Miners | 66,058.82 TL |
| Intern Fee (Workplace w/ 20+ Employees) | 8,422.50 TL |
| Apprenticeship Fee (50% of Gross) | 16,514.71 TL |
| SSI PARAMETERS (SOCIAL SECURITY) | |
| Minimum SSI Premium Base – Daily | 1,100.98 TL |
| Maximum SSI Premium Base – Daily | 9,908.82 TL (Based on new 9x cap) |
| Minimum SSI Premium Base – Monthly | 33,029.41 TL |
| Maximum SSI Premium Base – Monthly | 297,264.69 TL (Based on new 9x cap) |
| SSI Exemption on Child Support | 660.59 TL |
| SSI Exemption on Family Support | 3,302.94 TL |
| Meal Allowance (Cash) / SSI Exemption | 260.38 TL |
| SSI Exemption on Private Health Ins. & Pension | 9,908.82 TL |
| INCOME TAX PARAMETERS (PROJECTED) | Estimates based on ~25.5% Revaluation |
| 1. Tax Bracket (% 15) | 0 – 200,000 TL |
| 2. Tax Bracket (% 20) | 200,000 – 415,000 TL |
| 3. Tax Bracket (% 27) | 415,000 – 1,500,000 TL |
| 4. Tax Bracket (% 35) | 1,500,000 – 5,400,000 TL |
| 5. Tax Bracket (% 40) | 5,400,000 TL + |
| Child Support Tax Exemption (0-6) | 635.33 TL |
| Child Support Tax Exemption (6+) | 317.67 TL |
| Meal Allowance (Card) Tax Exemption | 300.00 TL (Daily / Est.) |
| Transportation Allowance (Card) Tax Exemption | 160.00 TL (Daily / Est.) |
| DISABILITY TAX BENEFITS | |
| 1. Degree Disability Tax Benefit | 12,400 TL |
| 2. Degree Disability Tax Benefit | 7,200 TL |
| 3. Degree Disability Tax Benefit | 3,000 TL |
| OTHER PARAMETERS | |
| Stamp Tax Rate | 0.759% |
| Severance Payment Cap (Kıdem Tazminatı Tavanı) | ~65,000.00 TL (To be finalized Jan 2026) |
| ALLOWANCES (SICK LEAVE & UNEMPLOYMENT) | |
| Nursing Allowance (Emzirme Ödeneği) | ~1,600.00 TL |
| Unemployment Allowance / Min – Daily Net | 436.97 TL |
| Unemployment Allowance / Min – Monthly Net | 13,109.13 TL |
| Unemployment Allowance / Max – Daily Net | 873.94 TL |
| Unemployment Allowance / Max – Monthly Net | 26,218.26 TL |
| Medical Leave (Outpatient) / Min – Daily | 733.99 TL |
| Medical Leave (Inpatient) / Min – Daily | 550.49 TL |
| Half-Time Employment Allowance (Daily/Net) | 1,092.42 TL |
Key Highlights for 2026 Payroll
- Minimum Wage Increase: The net minimum wage has been increased by approximately 27% to 28,075 TL, aiming to counter inflation while balancing employer costs.
- SSI Ceiling Cap Change: A significant legislative change (Law No. 7566) is expected to increase the Social Security premium ceiling (tavan) from 7.5 times to 9 times the gross minimum wage. This will significantly impact the cost of employing high-income earners.
- Incentive Reduction: The 5-point Treasury incentive for employers is planned to be reduced to 2 points for non-manufacturing sectors, increasing the effective employer cost beyond the standard wage hike.
- Tax Exemptions: Daily meal and transportation allowances have been adjusted upwards (projected based on the revaluation rate of 25.49%), offering continued tax advantages for benefits-in-kind.
