What Is an Attendance Fee?
Board attendance fee is a payment made to board members or partners in companies. Unlike salary, no SGK premium applies, and it is subject directly to income tax. Therefore, the board attendance fee calculation process has a different structure than salary calculation.
How Is Attendance Fee Calculated?
The attendance fee calculation is performed by deducting income tax and stamp tax from the gross amount.
Attendance fee calculation steps:
Determine the gross attendance fee
Calculate income tax (based on the cumulative tax bracket)
Apply stamp tax (0.759%)
Find the net payable amount
Since there is no SGK premium or unemployment deduction, the tax burden is calculated directly on the gross amount.
The Difference Between Board Fees and Salary
The most important difference between attendance fees and salary is deductions.
Salary includes social security premiums
Attendance fees are not subject to social security premiums
The minimum wage tax exemption applies to salary
No exemption applies to attendance fees
Therefore, an attendance fee payment at the same gross amount may result in a lower net amount than salary.
Attendance Fee Tax Rates (2026)
For attendance fee payments in 2026:
Income tax: %15 – %40 (progressive)
Stamp tax: %0,759
The tax rate increases based on total earnings during the year. Therefore, the tax rate increases for higher-value attendance fee payments.
Attendance Fee Tax Rates (2026)
For attendance fee payments in 2026:
Income tax: %15 – %40 (progressive)
Stamp tax: %0,759
The tax rate increases based on total earnings during the year. Therefore, the tax rate increases for higher-value attendance fee payments.
Attendance Fee Tax Rates (2026)
For attendance fee payments in 2026:
Income tax: %15 – %40 (progressive)
Stamp tax: %0,759
The tax rate increases based on total earnings during the year. Therefore, the tax rate increases for higher-value attendance fee payments.
Attendance Fee Tax Rates (2026)
For attendance fee payments in 2026:
Income tax: %15 – %40 (progressive)
Stamp tax: %0,759
The tax rate increases based on total earnings during the year. Therefore, the tax rate increases for higher-value attendance fee payments.
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