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# #is-it-calculated-as-gross-salary-social-contributions-unemployment-insurance-tax-rate

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[Evren Özmen, CPA / SMMM](https://hashnode.com/@Evren) · [Jan 11, 2025](https://hashnode.com/posts/what-is-the-base-for-income-tax-withholding/67821d3ee1826c1bf46c4177)

### [What is the base for income tax withholding?](https://evrenozmen.com.tr/what-is-the-base-for-income-tax-withholding?utm_source=hashnode&utm_medium=feed)

What is the base for income tax withholding? Is it calculated as (gross salary - social contributions - unemployment insurance) \* tax rate?

1 min read · [evrenozmen.com.tr](https://evrenozmen.com.tr/what-is-the-base-for-income-tax-withholding?utm_source=hashnode&utm_medium=feed)