12July2021
2021 II. Period Travel Expense Amounts Exempt from Income Tax
By the letter of Ministry of Treasury and Finance, General Directorate of Public Financial Management and Transformation dated 07/07/2021 and numbered 27998389-010.06.02-421208, the expense limits exempt from income tax for July 1, 2021 - December 31, 2021 has been announced.
The Tax-Exempt Amounts of Domestic Travel Expenses
The tax-exempt amounts of domestic travel allowances for July 1, 2021 and December 31, 2021 are as below:
| Monthly Gross Amounts (TRY) for the period of 07.01.2021 - 12.31.2021 |
Daily Amount Exempt From Tax (TRY) | Reference Column As The Basis of Travel Expense | ||
|---|---|---|---|---|
| 4,522.26 | TRY and more | 73,50 | II | |
| 4,489.90 | 4,522.25 | TRY in between | 61,65 | III |
| 4,094.34 | 4,489.89 | TRY in between | 57,55 | IV |
| 3,590.91 | 4,094.33 | TRY in between | 54,05 | V |
| 2,978.70 | 3,590.90 | TRY in between | 47,65 | VI |
| 2,978.69 | TRY and less | 46,35 | VII | |
The Tax-Exempt Amounts of Foreign Travel Expenses
The tax-exempt amounts of foreign travel expenses for July 1, 2021 and December 31, 2021 are as below:
| Daily Amounts Determined for Income Bracket Groups Identified as per Monthly Gross Amounts Between the Dates of 07/01/2021 - 12/31/2021 | ||||||
|---|---|---|---|---|---|---|
| WAGE BRACKETS | ||||||
| Monthly Gross Amount / Countries and Currency | II. Column | III. Column | IV. Column | V. Column | VI. Column | VII. Column |
| 4,522.26 TRY and more |
4,489.90 - 4,522.25 TRY in between |
4,094.34 - 4,489.89 TRY in between |
3,590.91 - 4,094.33 TRY in between |
2,978.70 - 3,590.90 TRY in between |
2,978.69 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 |
| Italy (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 07.01.2021 - 12.31.2021 |
Travel Expense Amount |
|---|---|
| 4,522.26 TRY and more | 192,60 |
| Between 4,489.90 - 4,522.25 TRY | 167,80 |
| Between 3,051.52 - 4,489.89 TRY | 143,90 |
| Between 2,978.70 - 3,051.51 TRY | 119,90 |
| 2,978.69 TRY and less | 96,00 |
You can reach the related circular via the link. (In Turkish)
Should you have any queries or need further details, please contact your customer representative.
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Travel Expense Amounts Exempt From Income Tax - Archive
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