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 |
| 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.
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Travel Expense Amounts Exempt From Income Tax - Archive
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