The following is a comprehensive summary of the Social Security Institution (SGK) and tax payroll parameters applicable for the 2026 calendar year in Turkey. These parameters form the basis for salary calculations, social security contributions, tax exemptions, and payroll compliance throughout the year.
1) Minimum Wage Amounts for 2026
The minimum wage determined for 2026 is as follows:
- Daily gross minimum wage: TRY 1,101.00
- Daily net minimum wage: TRY 935.85
- Monthly gross minimum wage: TRY 33,030.00
- Monthly net minimum wage: TRY 28,075.50
These amounts constitute the reference base for social security contributions, tax exemptions, and administrative penalties.
2) SGK Contribution Base Limits
(Applicable between 1 January 2026 and 31 December 2026)
For SGK insurance premium calculations, the earnings subject to contributions are capped as follows:
- Daily minimum contribution base: TRY 1,101.00
- Monthly minimum contribution base: TRY 33,030.00
- Daily maximum contribution base: TRY 9,909.00
- Monthly maximum contribution base: TRY 297,270.00
These limits are used when calculating SGK premiums and unemployment insurance contributions.
3) Payments Exempt from SGK Contribution Base
For employees insured under Article 4/1-a of Law No. 5510, the following benefits are excluded from earnings subject to SGK contributions during 2026:
Meal Allowance
- TRY 158.00 per day
(Applicable between 1 January and 31 December 2026)
Child Allowance
- TRY 660.60 per month
(33,030.00 × 2%)
Family Allowance
- TRY 3,303.00 per month
(33,030.00 × 10%)
Amounts paid within these limits are not included in the SGK contribution base.
4) Severance Pay Ceiling (Kıdem Tazminatı)
For the period 1 January – 31 December 2026, the gross severance pay ceiling is:
- TRY 64,948.77
Severance pay is:
- Exempt from SGK premiums
- Exempt from income tax
- Subject only to stamp tax
After stamp tax deduction, the net severance ceiling amount is:
- TRY 64,455.81
5) Income Tax–Exempt Child Allowance Amounts
For 2026, income tax exemptions applicable to child allowance are as follows:
- Children aged 0–6: TRY 693.94
- Children above 6 years: TRY 346.97
6) Income Tax Brackets for 2026
The income tax tariff set out in Article 103 of Income Tax Law No. 193 applies to 2026 incomes as follows:
- Up to TRY 190,000: 15%
- TRY 190,000 taxed at TRY 28,500, excess: 20%
- Up to TRY 1,000,000 (wage income: TRY 1,500,000):
- TRY 400,000 taxed at TRY 70,500, excess: 27%
- Up to TRY 5,300,000:
- TRY 1,000,000 taxed at TRY 232,500
- (For wages: TRY 1,500,000 taxed at TRY 367,500)
- Excess: 35%
- Above TRY 5,300,000:
- TRY 5,300,000 taxed at TRY 1,737,500
- (For wages: TRY 1,697,500)
- Excess: 40%
7) Disability Tax Allowance Amounts
In accordance with Article 31 of Income Tax Law No. 193, the disability tax deductions applicable for 2026 are:
- First-degree disability: TRY 12,000
- Second-degree disability: TRY 7,000
- Third-degree disability: TRY 3,000
These amounts are deducted from taxable income on a monthly basis.
8) Income Tax–Exempt Meal Allowance
Under Article 23/1-8 of the Income Tax Law, where meals are not provided at the workplace or its annexes, the daily income tax exemption for meal allowances in 2026 is:
- TRY 300.00 per day
9) Transportation Allowance Income Tax Exemption
Pursuant to Article 23/1-10 of the Income Tax Law, the income tax exemption for transportation benefits provided for commuting purposes is:
- TRY 158.00 per day
10) Stamp Tax Amounts and Rates
For 2026, stamp tax is applied as follows:
- Insurance premium declarations submitted to SGK: TRY 588.80
- Combined withholding and premium service declaration: TRY 939.70
- Payments such as salaries, wages, bonuses, allowances, compensation, and similar income:
- Stamp tax rate: 0.759% (7.59 per thousand)
11) Minimum Wage Income and Stamp Tax Exemptions
Stamp Tax Exemption
Under the Stamp Tax Law No. 488, the monthly stamp tax exemption for minimum wage in 2026 is:
- TRY 250.70
Income Tax Exemption
Under Article 23/18 of the Income Tax Law, minimum wage income tax exemption applies throughout 2026 depending on the employee’s start date and applicable month.
12) Daily Allowance (Per Diem) Amounts
- Domestic per diem exempt from income tax for 2026: TRY 890.00
Regardless of the amount:
- Per diems are exempt from SGK premiums
- They are not exempt from stamp tax
The 2026 SGK and tax payroll parameters establish the legal framework for salary calculations, tax exemptions, and social security compliance in Turkey. Employers, payroll professionals, and HR teams must apply these figures accurately to ensure compliance, cost control, and audit readiness throughout the year.
Should you require clarification or tailored payroll support, please contact your customer representative.