Türkiye self-employed net income calculator (serbest meslek)
Your net income as a Turkish serbest meslek professional is income minus Bağ-Kur premiums at 35.75% of a base floored at the minimum wage and capped at nine times it, which are deductible, and then income tax.
Worked example: with Annual income after expenses of 1,200,000, this model computes Net income / year 600,330. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How serbest meslek in Türkiye is calculated
Two Turkish rules catch freelancers out, and both are structural rather than incidental. Bağ-Kur premiums are charged on a base that cannot fall below the gross minimum wage no matter how little you earned, so a bad year still costs a full year of premiums — the charge has a floor but your income does not.
The second is that self-employment income enters the higher brackets sooner than a salary does. The third bracket begins at 1,000,000 TL for non-wage income against 1,500,000 TL for wages, so a freelancer reaches the 27% and then 35% rates a third earlier than an employee on identical money.
Worked example
| Annual income after expenses (TRY) | 1200000 |
|---|---|
| Bagkur Base ✓ | 1200000 |
| Bağ-Kur premiums ✓ | 429000 |
| Taxable Income ✓ | 771000 |
| Income tax ✓ | 170670 |
| Net income / year ✓ | 600330 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much are Bağ-Kur premiums?
35.75% of a base that is floored at the gross minimum wage and capped at nine times it. On 1,200,000 TL of income that is about 429,000 TL, and premiums are deductible against income tax.
Why do freelancers hit higher tax brackets sooner?
Because the brackets differ by income type. The third bracket starts at 1,000,000 TL for non-wage income and 1,500,000 TL for wages, so self-employment income is taxed more steeply at the same level.
What if I earn very little?
Bağ-Kur premiums are still due on the minimum base — the gross minimum wage — so a low-income year carries a disproportionate fixed cost.
Sources
- Gelir İdaresi Başkanlığı — Serbest meslek kazancının vergilendirilmesi · checked 2026-08-22
- 2026 gelir vergisi dilimleri (ücret dışı gelirler) ve Bağ-Kur prim oranı · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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