2022 I. 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 22.01.2022 and numbered 27998389 - 010.06.02 - 903792, the expense limits exempt from income tax for the period of January 1, 2022 – June 30, 2022 has been announced.
The Tax-Exempt Amounts of Domestic Travel Expenses
The tax-exempt amounts of domestic travel allowances for the period of January 1, 2022 and June 30, 2022 are as below.
| Monthly Gross Amounts (TRY) for the period of 1.1.2022 - 30.06.2022 |
Daily Amount Exempt from Tax (TRY) | Reference Column as The Basis of Travel Expense | ||
|---|---|---|---|---|
| 5,921.91 TRY and more | 92.00 | II | ||
| Between 5,879.53 - 5,921.90 TRY | 80.00 | III | ||
| Between 5,361.55 – 5,879.52 TRY | 75.00 | IV | ||
| Between 4,702.30 – 5,361.54 TRY | 71.00 | V | ||
| Between 3,900.61 – 4,702.29 TRY | 63.00 | VI | ||
| 3,900.60 TRY and less | 62.00 | VII | ||
The Tax-Exempt Amounts of Foreign Travel Expenses
The tax-exempt amounts of foreign travel expenses for the period of January 1, 2022 and June 30, 2022 are as below.
| Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of 01/01/2022 - 30/06/2022 | ||||||
|---|---|---|---|---|---|---|
| WAGE BRACKETS | ||||||
| Monthly Gross Amount / Countries and Currency | II. Column | III. Column | IV. Column | V. Column | VI. Column | VII. Column |
| 5,921.91 TRY and more |
5,921.90 - 5,879.53 TRY |
5,879.52 - 5,361.55 TRY |
5,361.54 - 4,702.30 TRY |
4,702.29 - 3,900.61 TRY |
3,900.60 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 (Sterlin) | 115 | 91 | 78 | 74 | 69 | 59 |
| İreland (Euro) | 155 | 124 | 105 | 99 | 94 | 78 |
| Spain (Euro) | 158 | 126 | 107 | 101 | 95 | 80 |
| Sweden (Krona) | 1,359 | 1,085 | 919 | 867 | 819 | 687 |
| Switzerland (Franc) | 283 | 226 | 192 | 181 | 171 | 143 |
| İtaly (Euro) | 152 | 122 | 104 | 98 | 92 | 77 |
| Japan (Yen) | 31.405 | 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 |
| Lüksembourg (Euro) | 161 | 128 | 109 | 103 | 97 | 82 |
| Norway (Krona) | 1,193 | 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 |
| Kosova (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 those on temporary duty in Cyprus are below.
| Monthly Gross Amounts (TRY) for the period of 01.1.2022 - 30.06.2022 |
Travel Expense Amount (TRY) |
|---|---|
| 5,921.91 TRY and more | 250 |
| Between 5.879,53 - 5,921.90 TRY | 220 |
| Between 3.995,97 - 5,879.52 TRY | 190 |
| Between 3.900,61 - 5,361.54 TRY | 160 |
| Between 3,900.61 - 4,702.29 TRY | 130 |
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.
-
Travel Expense Amounts Exempt From Income Tax - Archive
-
-
Notification!
