{
  "$comment": "Machine-readable companion to https://valem.run/calculators/turkey/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/turkey/self-employed",
  "dataUrl": "https://valem.run/calculators/turkey/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Türkiye serbest meslek model by Valem (https://valem.run/calculators/turkey/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/turkey/self-employed/verify",
  "country": "turkey",
  "countryName": "Türkiye",
  "formula": "self-employed",
  "formulaName": "Serbest meslek",
  "title": "Serbest Meslek — Türkiye Freelancer Tax",
  "answer": "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.",
  "lang": "en",
  "currency": "TRY",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "Gelir İdaresi Başkanlığı — Serbest meslek kazancının vergilendirilmesi",
      "url": "https://www.gib.gov.tr/",
      "checked": "2026-08-22"
    },
    {
      "label": "2026 gelir vergisi dilimleri (ücret dışı gelirler) ve Bağ-Kur prim oranı",
      "url": "https://www.kolaybi.com/blog/2026-gelir-vergisi-dilimleri-ve-hesaplama-rehberi",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualIncome",
      "type": "number",
      "label": "Annual income after expenses (TRY)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "bagkurBase",
      "type": "number",
      "formula": "$round($min([$max([annualIncome, $const.bagkurMinBase]), $const.bagkurMaxBase]), 2)"
    },
    {
      "name": "bagkurPremiums",
      "type": "number",
      "label": "Bağ-Kur premiums",
      "format": "number",
      "formula": "$round(bagkurBase * $const.bagkurRate, 2)"
    },
    {
      "name": "taxableIncome",
      "type": "number",
      "formula": "$round($max([0, annualIncome - bagkurPremiums]), 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Income tax",
      "format": "number",
      "formula": "($t := taxableIncome; $round($const.r1 * $min([$t, $const.b1]) + $const.r2 * $max([0, $min([$t, $const.b2]) - $const.b1]) + $const.r3 * $max([0, $min([$t, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $min([$t, $const.b4]) - $const.b3]) + $const.r5 * $max([0, $t - $const.b4]), 2))"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round($max([0, annualIncome - bagkurPremiums - incomeTax]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "1,200,000 TRY income — a typical full-time professional",
      "given": {
        "annualIncome": 1200000
      },
      "expect": {
        "bagkurBase": 1200000,
        "bagkurPremiums": 429000,
        "taxableIncome": 771000,
        "incomeTax": 170670,
        "netIncome": 600330
      }
    },
    {
      "description": "300,000 TRY — below the Bağ-Kur minimum base",
      "given": {
        "annualIncome": 300000
      },
      "expect": {
        "bagkurBase": 396360,
        "bagkurPremiums": 141698.7,
        "taxableIncome": 158301.3,
        "incomeTax": 23745.19,
        "netIncome": 134556.11
      }
    },
    {
      "description": "6,000,000 TRY — into the top bracket",
      "given": {
        "annualIncome": 6000000
      },
      "expect": {
        "bagkurBase": 3567240,
        "bagkurPremiums": 1275288.3,
        "taxableIncome": 4724711.7,
        "incomeTax": 1536149.1,
        "netIncome": 3188562.6
      }
    }
  ],
  "spec": {
    "id": "self-employed-turkey",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualIncome": {
          "type": "number",
          "minimum": 0
        },
        "bagkurBase": {
          "type": "number",
          "readOnly": true
        },
        "bagkurPremiums": {
          "type": "number",
          "readOnly": true
        },
        "taxableIncome": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualIncome"
      ]
    },
    "constants": {
      "bagkurRate": 0.3575,
      "bagkurMinBase": 396360,
      "bagkurMaxBase": 3567240,
      "b1": 190000,
      "b2": 400000,
      "b3": 1000000,
      "b4": 5300000,
      "r1": 0.15,
      "r2": 0.2,
      "r3": 0.27,
      "r4": 0.35,
      "r5": 0.4
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualIncome\": 1200000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.bagkurBase",
        "expr": "$round($min([$max([annualIncome, $const.bagkurMinBase]), $const.bagkurMaxBase]), 2)"
      },
      {
        "path": "$.bagkurPremiums",
        "expr": "$round(bagkurBase * $const.bagkurRate, 2)"
      },
      {
        "path": "$.taxableIncome",
        "expr": "$round($max([0, annualIncome - bagkurPremiums]), 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "($t := taxableIncome; $round($const.r1 * $min([$t, $const.b1]) + $const.r2 * $max([0, $min([$t, $const.b2]) - $const.b1]) + $const.r3 * $max([0, $min([$t, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $min([$t, $const.b4]) - $const.b3]) + $const.r5 * $max([0, $t - $const.b4]), 2))"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualIncome - bagkurPremiums - incomeTax]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'Two things catch people out and both are modelled. Bağ-Kur premiums are charged on a base that cannot go below the gross minimum wage however little you earned, so a bad year still costs a full year of premiums; and the third income tax bracket starts at 1,000,000 TL for self-employment income against 1,500,000 TL for wages, so a freelancer reaches the 35% rate a third earlier than an employee on the same money. Premiums are deductible and that is applied. The young-entrepreneur exemption, the exemption for certain creative professions and any withholding already deducted by clients are not modelled. Not tax advice.'"
            },
            {
              "id": "inputField",
              "type": "numericField",
              "label": "Annual income after expenses (TRY)",
              "bind": "$.annualIncome",
              "placeholder": "1200000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netIncomeTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "bagkurPremiumsTile",
                  "type": "statTile",
                  "label": "Bağ-Kur premiums",
                  "bind": "$.bagkurPremiums",
                  "format": "number"
                },
                {
                  "id": "incomeTaxTile",
                  "type": "statTile",
                  "label": "Income tax",
                  "bind": "$.incomeTax",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Gelir İdaresi Başkanlığı — Serbest meslek kazancının vergilendirilmesi",
                  "url": "https://www.gib.gov.tr/",
                  "date": "2026-08-22"
                },
                {
                  "label": "2026 gelir vergisi dilimleri (ücret dışı gelirler) ve Bağ-Kur prim oranı",
                  "url": "https://www.kolaybi.com/blog/2026-gelir-vergisi-dilimleri-ve-hesaplama-rehberi",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "1,200,000 TRY income — a typical full-time professional",
        "given": {
          "$.annualIncome": 1200000
        },
        "expect": {
          "$.bagkurBase": 1200000,
          "$.bagkurPremiums": 429000,
          "$.taxableIncome": 771000,
          "$.incomeTax": 170670,
          "$.netIncome": 600330
        }
      },
      {
        "description": "300,000 TRY — below the Bağ-Kur minimum base",
        "given": {
          "$.annualIncome": 300000
        },
        "expect": {
          "$.bagkurBase": 396360,
          "$.bagkurPremiums": 141698.7,
          "$.taxableIncome": 158301.3,
          "$.incomeTax": 23745.19,
          "$.netIncome": 134556.11
        }
      },
      {
        "description": "6,000,000 TRY — into the top bracket",
        "given": {
          "$.annualIncome": 6000000
        },
        "expect": {
          "$.bagkurBase": 3567240,
          "$.bagkurPremiums": 1275288.3,
          "$.taxableIncome": 4724711.7,
          "$.incomeTax": 1536149.1,
          "$.netIncome": 3188562.6
        }
      }
    ]
  }
}