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Transparency and quality

Editorial and Calculation Policy

This page explains how finance, tax, SSI, payroll and employment-law content is prepared on ÖzcanKutlu.com, which quality checks are applied to calculators, and which limitations must remain visible.

Last substantive update:

01

Official sources first

Laws, regulations, the Official Gazette, agency guidance and official parameter tables are the primary basis.

02

Assumptions stay visible

Scope, inputs, exclusions and the estimate status are not hidden behind the result.

03

No date inflation

An update date changes only when the content, method or parameters change materially.

04

Clear correction route

Errors or missing context can be reported; verified corrections are published as versioned changes.

Source hierarchy

For date-sensitive and YMYL information, sources are prioritized in this order:

  • Current laws, regulations, the Official Gazette and pages of the competent public authority.
  • Official rates, ceilings, floors, tariffs, circulars and implementation tables.
  • Secondary explanations may add context but do not replace the official basis.

Calculation method and quality checks

A successful build does not prove legal accuracy, so technical and editorial checks are treated separately.

  • Inputs, units, defaults and excluded items are presented visibly to the user.
  • Where appropriate, calculation engines are separated from the interface and edge cases are covered by automated tests.
  • Publication candidates pass TypeScript, ESLint and production-build checks.
  • Outputs are preliminary estimates; disputes, special status or missing facts may require professional review.

Publication, review and updates

A content-change date and a legal effective date are different and are described separately.

  • When a rule or rate changes, the calculation, explanation, source and relevant tests are reviewed together.
  • Sitemap lastmod values follow substantive content changes, not automated visits.
  • Incomplete tools may be removed from search discovery instead of being presented as definitive calculators.

Authorship, expertise and accountability

The site owner, services and calculator brand are connected, while self-declared information is kept distinct from independent verification.

  • An author or expert is named only where there is a genuine responsibility relationship with the content.
  • Self-declared career information is not presented as independent verification when no independent source is available.
  • General content and calculators do not replace individualized accounting, legal or investment advice.

Translation and jurisdiction

Translations improve access; they do not change the country or law governing a calculation.

  • Tools based on Turkish law state the country and applicable period in the title or explanation.
  • Other-language versions explain the Turkish rule and do not claim to advise on another country’s law.
  • Official-source links point to the original authority whenever practical.

Software and AI assistance

Software or AI assistance does not replace source verification or publication responsibility.

  • Automation may support drafting, translation, consistency checks or test creation.
  • Hidden prompts, keyword stuffing, fake reviews, fake sources and meaningless schema are not used.
  • An LLM file or schema marker is not presented as a ranking or citation guarantee.

Found an error or missing context?

Send the page URL, the statement you believe is wrong and, if possible, the official basis through the contact form. Verified corrections are tested in draft before any production release.

Financial Calculation Tools

IFRS

IFRS 16 Lease Calculator

IFRS 16 or TFRS 16 lessee tool for the right-of-use asset, lease liability and interest and depreciation schedule from equal periodic payments.

IFRS

IFRS 9 Expected Credit Loss (ECL) Calculator

Calculate IFRS 9 / TFRS 9 ECL for trade receivables or loans. Simplified approach or 3-stage general approach; provision matrix, journal entry and Excel export.

IFRS

Deferred Tax Calculator for Turkey 2026 (IAS 12)

IAS 12 / TMS 12 financial reporting computation: temporary differences, tax base (VUK), deferred tax asset (DTA) and liability (DTL). DTA recognition and offset are not automatic; not a tax return or definitive accounting entry.

Turkey

Gross-to-Net Salary Calculator in Turkey 2026

2026 Turkey gross-to-net / net-to-gross salary estimate: SGK, income tax, stamp; normal and retired (SGDP). Estimate only; not an official payslip.

Turkey

Employer Cost Calculator in Turkey 2026

Estimate the 2026 employer cost of the gross salary, or the staff cost from net pay, in Turkey with SGK incentives.

Turkey

Maternity Leave Calculator for Turkey 2026

Calculate maternity leave dates for Turkey in 2026 and estimate the SGK maternity temporary incapacity benefit using 12-month PEK and 90/180-day rules.

Turkey

Severance Pay Calculator for Turkey 2026

Estimate net severance in Türkiye using the 2026 cap and dressed gross wage. First and last working days count; under 365 service days the amount is zero. Not an eligibility ruling.

Turkey

Freelance Receipt Calculator 2026 Turkey

Turkey 2026 self-employment receipt estimate with GVK Art. 94 withholding and VAT. Income-tax withholding and VAT withholding are separate; not an official filing.

Turkey

Receivable Interest Calculator

Calculate Turkish statutory interest, commercial default interest, TCC 1530 late payment interest, rediscount/advance interest and highest deposit interest with official period-based rates.

Turkey

Turkey Tax Late Interest and Surcharge Calculator 2026

Turkey estimator for the 6183 late-payment surcharge, VUK 112 interest on additional assessment and VUK 371 voluntary-disclosure surcharge, using the dated GİB rate schedule. Preliminary only.

Turkey

Sole Proprietorship vs Limited Company Tax Comparison

Compare 2026 income tax, corporate tax, and dividend withholding.

Turkey

Loan Calculator

Calculate housing, vehicle and consumer loans with 2026 current interest rates. View monthly installment amounts including KKDF and BSMV and total repayment cost instantly.

Turkey

Current Account Balance Reconciliation

Current-account balance reconciliation: opening plus debit/credit lines to closing balance. Optional counterparty check, PDF/Excel. Free, in-browser.

Turkey

Balance Sheet and Income Statement Builder

Prepare a balance sheet and income statement with Turkey’s Uniform Chart of Accounts (TDHP). Review automatic financial analyses and export to Excel.

Turkey

Automatic Cash Flow from General Ledger

Upload an Excel/CSV ledger and build a cash-flow statement in both MSUGT (A–E) and IAS 7 / BOBİ FRS (operating, investing, financing) formats. Compare with a prior period and export to Excel. Your file is processed in your browser, never uploaded.

Blog Posts

BLOG

Severance Pay Calculation in Turkey (2026): 5 Common Mistakes

Severance pay does not arise on every termination. See the 2026 ceilings, final gross wage including qualifying regular benefits, eligibility rules and notice-pay differences with examples.

BLOG

Company Types in Turkey: Sole Proprietorship, LLC or JSC (2026)

Compare sole proprietorship, limited company and corporation structures across tax, cost, liability and growth criteria.

BLOG

Young Entrepreneur Tax Exemption in Turkey (2026)

If you have not reached age 29 on the start date and the other statutory tests are met, up to TRY 400,000 of 2026 commercial, agricultural or professional profit is exempt from income tax. 4/B premium support was abolished.

BLOG

Company Formation in Turkey for Foreigners (2026)

2026 framework for foreign individuals and companies forming a limited şirket or anonim şirket in Turkey: capital, documents, tax, banking and work permits.

BLOG

Corporate Taxes in Turkey (2026)

In 2026, Turkish limited and joint-stock companies pay corporate income tax; VAT, withholding and stamp tax follow the transaction. A sole proprietorship is subject to income tax.

BLOG

Maternity Leave in Turkey 2026: Duration and SGK Benefit

A 2026 guide to maternity leave in Turkey covering 24/26-week periods, SGK maternity temporary incapacity benefit rules, the daily earnings formula and the 4/a–4/b distinction with official sources.

BLOG

7 Common Mistakes in Deferred Tax Accounting (2026)

Temporary differences, tax base, DTA/DTL recognition, discounting, presentation and offset mistakes under TMS 12 — with numerical examples.

BLOG

Company Formation in Turkey: 2026 Guide

Company formation in Turkey in 2026: company types, capital rules, MERSİS steps, required documents, costs, taxes and post-formation duties.

BLOG

Sole Proprietorship in Turkey: 2026 Setup Guide

Explains, with official sources, the right door for a sole proprietorship in Turkey, the VUK 10-day commencement notice, tradesman/trade registry, 2026 costs and 4/b Bağ-Kur rules.

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