In this article
- Who pays Bağ-Kur?
- 2026 Bağ-Kur premium amounts
- How to get the 5-point discount
- Deadline and late payment
- How to choose an earnings level
- How to check your premium debt
- Special cases
- When does Bağ-Kur coverage end?
- Fitting Bağ-Kur into your budget
- Is the Bağ-Kur premium deductible?
- Frequently Asked Questions
- In Short
Short answer: In 2026 the Bağ-Kur (4/b) premium is TL 11,808.23 a month, calculated at 35.75% on the minimum premium base of TL 33,030. Insured persons who pay by the last day of the month and have no premium debt receive a 5-point discount and pay TL 10,156.73 a month. Sole proprietors, limited company partners and self-employed professionals generally pay Bağ-Kur.
The Bağ-Kur premium is one of the largest monthly items for people running their own business. Knowing how much to pay, who is liable and how to get the discount makes budgeting easier and avoids unnecessary late costs.
Who pays Bağ-Kur?
Insured persons under Article 4/b of Law No. 5510 are known as Bağ-Kur members. The main groups are:
- Sole proprietors liable for income tax on business income.
- Professionals earning self-employment income, such as doctors, lawyers, engineers and consultants.
- Limited company partners and board members who are shareholders of joint stock companies.
- Tradesmen registered with the tradesmen and craftsmen registry.
- Independent service providers such as couriers working with platforms.
When you open a sole proprietorship, your tax record is notified to the social security institution (SGK) and Bağ-Kur coverage starts automatically, with no separate application. We explain the opening steps in how to open a sole proprietorship.
2026 Bağ-Kur premium amounts
The premium is calculated on the premium base you choose. In 2026 the floor is the gross minimum wage of TL 33,030 and the ceiling is nine times that, TL 297,270. The chart and table below show monthly premiums at different earnings levels.
| Premium base | Amount | Premium (35.75%) | Discounted (30.75%) |
|---|---|---|---|
| Minimum | TL 33,030 | TL 11,808.23 | TL 10,156.73 |
| 1.5x | TL 49,545 | TL 17,712.34 | TL 15,235.09 |
| 2x | TL 66,060 | TL 23,616.45 | TL 20,313.45 |
| 3x | TL 99,090 | TL 35,424.67 | TL 30,470.18 |
| Ceiling (9x) | TL 297,270 | TL 106,274.03 | TL 91,410.53 |
Use our Bağ-Kur premium calculator with your chosen earnings. Amounts are updated when the minimum wage or rates change.
How to get the 5-point discount
The 5-point discount covers a significant part of the monthly premium. At minimum earnings it is TL 1,651.50 a month, about TL 19,818 a year. There are two main conditions:
- The current month's premium is paid by the last day of that month.
- There is no overdue premium, late penalty or late interest debt (or it has been restructured).
Even one month's delay loses that month's discount, so setting up a direct debit is a practical solution.
Deadline and late payment
The premium is due by the last day of the month it belongs to; for example, March's premium must be paid by 31 March at the latest. If the last day falls on a weekend, it moves to the next business day. Payment can be made via e-Government, online banking or bank branches.
Late premiums attract late penalties and late interest, and the discount is lost. If premium debt remains unpaid for a long time, access to health services under general health insurance may be restricted. See the cost of delay with our late payment interest calculator.
How to choose an earnings level
Bağ-Kur members can set their premium base between the floor and ceiling. If you do not request otherwise, the floor applies. A higher base raises the monthly premium but is also reflected in the future pension calculation, so current cash flow and long-term retirement expectations should be weighed together.
A change can be requested via e-Government and usually applies from the following month. It is possible to move to a higher level in busy periods and return to the floor later.
How to check your premium debt
You can see your current debt, payment history and coverage start date in the SGK services on e-Government. The "4/b debt inquiry" and "service statement" screens show which months are paid and any overdue amounts. Checking this statement at least once a year prevents an overlooked debt from blocking your discount for years. Your financial advisor can also do this for you with authorisation.
Even a small debt from earlier periods can block the discount even if you pay the current month on time, so any debt shown should be paid or restructured first.
Special cases
Being both employed and a Bağ-Kur member
If you are employed with social security (4/a) and also open a sole proprietorship, the law gives priority to 4/a coverage, so you may not need to pay Bağ-Kur. It is important to check that this is correctly reflected in SGK records.
Limited company partners
Limited company partners are generally Bağ-Kur members even if they draw no salary. Being a partner in several companies does not mean paying several premiums; there is a single 4/b coverage. We explain company formation in company formation in Ankara.
Young entrepreneur support
Young entrepreneurs registering for the first time and meeting the age requirement may receive Bağ-Kur premium support for a period. Conditions should be checked carefully and the application made on time.
Owning a business while retired
For retirees who open a sole proprietorship or become company partners, a social security support premium applies instead of Bağ-Kur, assessed separately depending on the type of pension.
When does Bağ-Kur coverage end?
Coverage ends when the activity that started it ends. For sole proprietors, this is the date the cessation of business is notified to the tax office. For limited company partners, it is the date shares are transferred or the company is liquidated. Premium debt keeps accruing for those who stop working but do not close their tax record; this is one of the most common and costly mistakes. If you plan to close a company or transfer shares, see our company changes and liquidation page.
Fitting Bağ-Kur into your budget
The premium is payable whether or not the business earned that month, so plan it like rent, as a recurring obligation rather than a variable cost. A practical method is to move part of the premium to a separate account after each collection and pay by direct debit in the last week of the month. This keeps the discount and avoids a cash squeeze at month end. For all filing and payment dates, see our 2026 tax calendar.
Is the Bağ-Kur premium deductible?
Yes. Premiums paid are treated as an expense in calculating business or self-employment profit, so they reduce your annual income tax base. A taxpayer paying TL 121,880.76 a year at the discounted minimum noticeably reduces income tax by deducting this amount. We show a worked example for couriers in our motorcycle courier tax guide.
Frequently Asked Questions
How much is the 2026 Bağ-Kur premium?
TL 11,808.23 a month on minimum earnings. Those who pay on time and have no debt pay TL 10,156.73 a month with the 5-point discount.
When is the Bağ-Kur premium paid?
Each month's premium is paid by the last day of that month. If the last day falls on a weekend, it moves to the next business day.
Does Bağ-Kur start automatically when I open a sole proprietorship?
Yes. When your tax record opens, SGK is notified and coverage starts on its own, with no separate application.
Can someone with Bağ-Kur debt get health services?
Members whose premium debt exceeds a certain period may have restricted access to general health insurance services. Emergencies and some exceptions are preserved.
I am a limited company partner without a salary; do I still pay Bağ-Kur?
Yes. Partnership in a limited company generally creates Bağ-Kur coverage even without a salary. If you are employed elsewhere with social security, that coverage takes priority and the case is assessed separately.
Can I pay Bağ-Kur by credit card?
Some banks and payment channels allow card payment. Whatever method you use, the payment must reach SGK by the last day of the month to keep the discount.
Can the Bağ-Kur premium be reduced?
The premium cannot go below the floor. However, the 5-point on-time discount reduces the monthly amount by about TL 1,650.
In Short
In 2026 the Bağ-Kur premium is TL 11,808.23 a month at minimum earnings, or TL 10,156.73 with the on-time discount. Paying by the last day of the month protects both the discount and access to health services.
For Bağ-Kur tracking, premium discounts and social security procedures, see our payroll and social security service, or contact us to review your situation.
