10July2020

2020 II. Period Travel Expense Amounts Exempt From Income Tax

In accordance with the letter of the Ministry of Treasury and Finance, General Directorate of Public Financial Management and Transformation dated 6/07/2020 and numbered 27998389-010.06.02-368870, the expense limits exempt from income tax for the period of 1 July 2020 - 31 December 2020 has been announced.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for the period of 01 July 2020 and 31 December 2020 are as below.

Monthly Gross Amounts (TL) for the period of 1.7.2020-31.12.2020			Daily Amount Exempt From Tax (TR)	Reference Column As The Basis of Travel Expense
3,885.08		TL and more	66.85	II
3,857.28	3,885.07	TL in between	56.10	III
3,517.46	3,857.27	TL in between	52.35	IV
3,084.97	3,517.45	TL in between	49.15	V
2,559.03	3,084.96	TL in between	43.35	VI
2,559.02		TL TL and less	42.15	VII

The Tax-Exempt Amounts of Foreign Travel Expenses

The tax-exempt amounts of foreign travel expenses for the period of 01 July 2020 and 31 December 2020 are as below.

Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of 01/07/2020 - 31/12/2020
WAGE BRACKETS
Monthly Gross Amount / Countries and Currency	II. Column	III. Column	IV. Column	V. Column	VI. Column	VII. Column
Monthly Gross Amount / Countries and Currency	3,885.08 TL and more	3,857.28 - 3,885.07 TL in between	3,517.46 - 3,857.27 TL in between	3,084.97 - 3,517.45 TL in between	2,559.03 - 3,084.96 TL in between	2,559.02 TL and less
The U.S. (US Dollar)	182	146	124	117	110	93
Germany (Euro)	164	131	111	105	99	83
Australia (Australian Dollar)	283	227	192	181	171	143
Austria (Euro)	166	132	112	106	100	84
Belgium (Euro)	161	128	109	103	97	81
Japan (Japanese Yen)	31,405	25,127	21,325	20,118	18,901	15,914
Canada (Canadian Dollar)	244	195	165	156	147	125
Kuwait (Kuwaiti Dinar)	50	40	35	33	31	25
Luxemburg (Euro)	161	128	109	103	97	82
Norway (Norwegian Krone)	1,193	952	808	762	719	604
Portugal (Euro)	155	124	105	99	93	78
Saudi Arabia (Saudi Arabian Riyal)	617	492	418	395	372	313
Greece (Euro)	158	126	107	101	95	80
Kosovo (Euro)	123	98	83	78	74	63
Other EU Countries (Euro)	127	101	86	81	76	65
Other Countries (US Dollar)	157	125	106	100	95	80

Turkish Republic of Northern Cyprus (KKTC) Travel Expense Amounts

Travel expense parameters determined for the ones on temporary duty in Cyprus are as below.

Monthly Gross Amounts (TL) for the period of 1.7.2020-31.12.2020	Travel Expense Amount
3,885.08 TL and more	175,20
3,857.28-3,885.07 TL in between	152,70
2,621.59-3,857.27 TL in between	130,90
2,559.03-2,621.58 TL in between	109,10
2,559.02 TL TL and less	87,30

You can reach the related circular via the link.

Author Erdoğdu Onur Erol, Category Taxation Law

Travel Expense Amounts Exempt From Income Tax - Archive
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