Turkey’s personal income tax (Gelir Vergisi) is progressive: income is sliced into five bands and each band is taxed at its own rate, from 15% on the lowest band up to 40% on the highest. This calculator layers your income through those brackets, optionally deducting the SGK employee social-security premium first, and reports your total tax, marginal rate, and effective rate.
How it works
The calculator applies a marginal bracket model:
- Optionally subtract the SGK employee premium (a flat 15% of gross, representing the 14% social security premium plus the 1% unemployment contribution) to get the taxable base.
- Walk the five brackets from the bottom up. For each bracket, only the portion of income inside that band is taxed at the band’s rate.
- Add the per-band tax to get total income tax.
- The marginal rate is the rate of the highest band your income reaches; the effective rate is
total tax ÷ taxable base.
The default bracket thresholds follow the published GVK tariff structure (15% / 20% / 27% / 35% / 40%). Because thresholds are indexed each year, you can edit them to match the current tax year.
Example
If income lands partway into the third (27%) band, the first band is taxed at 15%, the second at 20%, and only the slice above the second threshold is taxed at 27%. Your marginal rate is 27%, but your effective rate is well below that because the earlier slices were cheaper.
Notes
This is a planning estimate, not a payroll bordro. Real calculations also apply the minimum-wage income tax exemption, stamp duty, and the SGK earnings ceiling that caps the premium. Everything runs locally — your numbers never leave your browser.