How the Turkey Net maaş (net salary) calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Yıllık brüt | grossAnnual | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| SGK + işsizlik | sgk | $round(grossAnnual * $const.sgkRate, 2) |
| Taxable | taxable | $round(grossAnnual - sgk, 2) |
| Gelir vergisi | incomeTax | ($t := taxable; $round((($t < $const.b1 ? $t : $const.b1) * 0.15) + (($t > $const.b1 ? (($t < $const.b2 ? $t : $const.b2) - $const.b1) : 0) * 0.20) + (($t > $const.b2 ? (($t < $const.b3 ? $t : $const.b3) - $const.b2) : 0) * 0.27) + (($t > $const.b3 ? (($t < $const.b4 ? $t : $const.b4) - $const.b3) : 0) * 0.35) + (($t > $const.b4 ? ($t - $const.b4) : 0) * 0.40), 2)) |
| Damga vergisi | stampDuty | $round(grossAnnual * $const.stampRate, 2) |
| Net / yıl | netAnnual | $round(grossAnnual - sgk - incomeTax - stampDuty, 2) |
| Net / ay | netMonthly | $round(netAnnual / 12, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
sgkRate | 0.15 |
stampRate | 0.00759 |
b1 | 190000 |
b2 | 400000 |
b3 | 1500000 |
b4 | 5300000 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 720,000 TRY/yr (60k/mo)
given grossAnnual | 720000 |
|---|---|
expect sgk | 108000 |
expect incomeTax | 127740 |
expect stampDuty | 5464.8 |
expect netAnnual | 478795.2 |
Case 2 — S2 1,500,000 TRY/yr
given grossAnnual | 1500000 |
|---|---|
expect sgk | 225000 |
expect incomeTax | 306750 |
Sources
- GİB · checked 2026-08-02
- GİB — Gelir Vergisi Tarifesi 2026 (332 Seri No.lu Tebliğ) · checked 2026-10-17
- SGK · checked 2026-10-17
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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