Circular
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The Minimum Wage Determination Commission set the minimum wage for 2026 at its meeting of 23.12.2025, and Decision No. 2025/1 was published in Official Gazette No. 33119 of 26.12.2025. As in previous years, the minimum wage has been set as a single nationwide amount with no distinction by age or sector, and applies for the period 01.01.2026 – 31.12.2026.
The daily gross minimum wage is TRY 1,101.00 and the monthly gross minimum wage is TRY 33,030.00, an increase of 27% on 2025.
| Item | Amount (TRY) |
|---|---|
| Gross minimum wage | 33,030.00 |
| Employee SGK premium (14%) | 4,624.20 |
| Employee unemployment insurance (1%) | 330.30 |
| Income tax | Exempt |
| Stamp duty | Exempt |
| Net minimum wage | 28,075.50 |
Under Article 23/18 of the Income Tax Law and paragraph IV/38 of table (2) annexed to the Stamp Duty Law, the part of wages corresponding to the minimum wage is exempt from income tax and stamp duty. For employees earning above the minimum wage, the stamp duty exemption is TRY 250.70 per month. The income tax exemption is TRY 4,211.33 for January 2026; in months when the cumulative tax base of the minimum wage moves into a higher income tax bracket, the exemption amount increases accordingly.
From 2026, the employer share of disability, old-age and death insurance has been increased by 1 point, raising the total employer premium rate (including unemployment insurance) to 23.75%. With the change made by Law No. 7566, the 5-point premium reduction under Law No. 5510 continues unchanged in manufacturing, while it will be applied as 2 points in non-manufacturing sectors.
| Employer status | Employer premium rate | Employer share (TRY) | Total cost (TRY) |
|---|---|---|---|
| No incentive | 23.75% | 7,844.63 | 40,874.63 |
| Non-manufacturing sector (2-point reduction) | 21.75% | 7,184.03 | 40,214.03 |
| Manufacturing sector (5-point reduction) | 18.75% | 6,193.13 | 39,223.13 |
The lower limit of earnings subject to premium is TRY 33,030.00 per month (TRY 1,101.00 per day) and the upper limit, 9 times the minimum wage, is TRY 297,270.00 per month (TRY 9,909.00 per day).
The Commission's decision recommended continuing the minimum wage support for employers at TRY 1,270 per month in 2026. The scope of the support and the implementation rules will be set separately.
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This circular is for general information only. Please contact us about your specific situation. The Turkish original is available here.
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