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2026 Minimum Wage: Gross, Net and Deductions

The 2026 minimum wage directly concerns both employees and employers. This article covers the current gross and net figures and the deduction items for informational purposes.

How much is the 2026 minimum wage?

Item Amount
Monthly gross 33,030.00 TRY
Monthly net 28,075.50 TRY

Which deductions apply to the minimum wage?

The statutory deductions from the minimum wage are:

  • SGK employee share (14%): 4,624.20 TRY
  • Unemployment insurance employee share (1%): 330.30 TRY

Since 2022, the minimum wage has been exempt from income tax and stamp tax. Therefore, at the minimum-wage level, no actual deduction is made for these two items.

How does the exemption work for salaries above the minimum wage?

For salaries above the minimum wage, the portion corresponding to the minimum wage remains within the exemption; income tax and stamp tax are calculated on the excess. You can try the net–gross conversion on our calculators page.

The minimum wage is set each year by a decision of the Minimum Wage Determination Commission and may also be revised during the year. For questions about your payroll processes, feel free to contact us.

Sources

  1. Asgari Ücret Tespit Komisyonu Kararı (2025/1) — RG 26.12.2025 / 33119 — Minimum Wage Determination Commission decision setting the 2026 daily minimum wage at TRY 1,101.00
  2. Income Tax Law No. 193, Article 23 (exemptions for wages) ↗ — Exemption of wages at the minimum-wage level from income tax

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