12February2021

2021 I. 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 6/01/2021 and numbered 27998389-010.06.02-11638, the expense limits exempt from income tax for the period of 1 January 2021 - 30 June 2021 has been announced.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for the period of 01 January 2021 and 30 June 2021 are as below.

Monthly Gross Amounts (TRY) for the period of 1.1.2021-30.06.2021			Daily Amount Exempt From Tax (TRY)	Reference Column As The Basis of Travel Expense
4,169.88		TRY and more	73,50	II
4,140.04	4,169.87	TRY in between	61,65	III
3,775.31	4,140.03	TRY in between	57,55	IV
3,311.11	3,775.30	TRY in between	54,05	V
2,746.61	3,311.10	TRY in between	47,65	VI
2,746.60		TRY and less	46,35	VII

The Tax-Exempt Amounts of Foreign Travel Expenses

The tax-exempt amounts of foreign travel expenses for the period of 01 January 2021 and 30 June 2021 are as below.

Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of 01/01/2021 - 30/06/2021
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	4,169.88 TRY and more	4,140.04 - 4,169.87 TRY in between	3,775.31 - 4,140.03 TRY in between	3,311.11 - 3,775.30 TRY in between	2,746.61 - 3,311.10 TRY in between	2,746.60 TRY and less
USA (USA Dollar)	182	146	124	117	110	93
Germany (Euro)	164	131	111	105	99	83
Australia (AU Dollar)	283	227	192	181	171	143
Austria (Euro)	166	132	112	106	100	84
Belgium (Euro)	161	128	109	103	97	81
Denmark (Krona)	1.238	988	838	791	746	627
Finland (Euro)	148	119	100	95	90	74
France (Euro)	160	127	108	102	96	81
Netherlands (Euro)	156	125	106	100	94	80
UK (Sterling)	115	91	78	74	69	59
Ireland (Euro)	155	124	105	99	94	78
Spain (Euro)	158	126	107	101	95	80
Sweden (Krona)	1359	1.085	919	867	819	687
Switzerland (Franc)	283	226	192	181	171	143
İtaly (Euro)	152	122	104	98	92	77
Japan (Yen)	31405	25.127	21.325	20.118	18.901	15.914
Canada (CA Dollar)	244	195	165	156	147	125
Kuwait (Dinar)	50	40	35	33	31	25
Luxembourg (Euro)	161	128	109	103	97	82
Norway (Krona)	1193	952	808	762	719	604
Portugal (Euro)	155	124	105	99	93	78
Saudi Arabia (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 (TRY) for the period of 1.1.2021 - 30.06.2021	Travel Expense Amount
4,169.88 TRY and more	192,60
4,140.04 - 4,169.87 TRY in between	167,80
2,813.75 - 4,140.03 TRY in between	143,90
2,746.61 - 3,775.30 TRY in between	119,90
2,746.61 - 3,311.10 TRY in between	96,00

You can reach the related circular via the link in Turkish.

Author Erdoğdu Onur Erol, Category Taxation Law

Travel Expense Amounts Exempt From Income Tax - Archive
Notification!

Contents provided in this article serve to informative purpose only. The article is confidential and property of CottGroup^® and all of its affiliated legal entities. Quoting any of the contents without credit being given to the source is strictly prohibited. Regardless of having all the precautions and importance put in the preparation of this article, CottGroup^® and its member companies cannot be held liable of the application or interpretation of the information provided. It is strictly advised to consult a professional for the application of the above-mentioned subject.

For each concrete situation, it is strongly advised to seek guidance from a professional advisor. If you are a customer of ours, please consult with your customer representative before taking any action related to the announcement. If you are not a customer, seek advice from an expert.