Salary Calculation Guide: Gross to Net and Net to Gross 2026

Salary calculation, one of the most fundamental issues in business life, can be confusing for both employees and employers. In this guide, we will examine the differences between gross and net salary, legal deductions, and the current 2026 tax brackets.

What are Gross and Net Salary?

Gross Salary: The total amount determined by the employer for the employee, before any legal deductions have been made. Social security premiums and taxes are calculated based on this amount.
Net Salary: The amount deposited into the employee's bank account after all deductions (Social Security, Unemployment Insurance, Income Tax, Stamp Tax) have been made.

Legal Deductions from Your Salary

The following legal deductions are taken into account when calculating salary:

Social Security Employee Share (14%): 14% of the gross salary is deducted as a social security premium.
Unemployment Insurance Employee Share (1%): 1% of the gross salary is transferred to the unemployment fund.
Income Tax: A type of tax starting from 15% and going up to 40% according to the brackets for wage earners.
Stamp Tax: A tax taken at a certain per thousand rate (usually 0.759%) of the gross amount.

Gross to Net Calculation Example

Suppose your gross salary is 50,000 TL;

After Social Security and Unemployment Share deductions (~15%), the tax base is reached.
From this base, 15% income tax is deducted in January.
As a result, the "Net Salary" amount you receive is found.

Instead of dealing with complex calculations, you can get a detailed breakdown in seconds using our Gross to Net Salary Calculator.

Why is Net to Gross Calculation Necessary?

Some employment contracts are based on "Net Salary." However, the employer must know the gross equivalent of this amount to calculate its cost. Especially in promotion and raise negotiations, speaking over the "Gross" amount provides a more transparent approach for both parties.

Using our Net to Gross Salary Calculator, you can see the total cost of the figure you want to receive.

About 2026 Tax Brackets

Income tax brackets are updated every year. As your total earnings increase later in the year, you move to a higher tax bracket, which may cause your net salary to decrease slightly. This situation is commonly called "Entering the Tax Bracket."