2023 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 January 13, 2023 and numbered 27998389-010.06.02-1843395, the expense limits exempt from income tax for the period of 1 January, 2023 – 30 June, 2023 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, 2023 and June 30, 2023 are as below.
| Monthly Gross Amounts (TRY) for the period of January 1, 2023 - June 30, 2023 |
Daily Amount Exempt from Tax (TRY) | ||
|---|---|---|---|
| 10,907.99 TRY and more | 250.00 | ||
| Between 10,829.93 - 10,907.98 TRY | 236.00 | ||
| Between 10,136.03 – 10,829.92 TRY | 220.00 | ||
| Between 8,921.72 – 10,136.02 TRY | 212.00 | ||
| Between 7,184.81 – 8,921.71 TRY | 203.00 | ||
| 7,184.80 TRY and less | 200.00 | ||
The Tax-Exempt Amounts of Foreign Travel Expenses
The tax-exempt amounts of foreign travel expenses for the period of January 1, 2023 and June 30, 2023 are as below.
| Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of January 1, 2023 - June 30, 2023 | ||||||
|---|---|---|---|---|---|---|
| WAGE BRACKETS | ||||||
| Monthly Gross Amount / Countries and Currency | II. Column | III. Column | IV. Column | V. Column | VI. Column | VII. Column |
| 10,907.99 TRY and more |
10,829.93 - 10,907.98 TRY |
10,136.03 - 10,829.92 TRY |
8,921.72 - 10,136.02 TRY |
7,184.81 - 8,921.71 TRY |
7,184.80 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 January 1, 2023 - June 30, 2023 |
Travel Expense Amount (TRY) |
|---|---|
| 10,907.99 TRY and more | 557 |
| Between 10,829.93 - 10,907.98 TRY | 490 |
| Between 7,360.45 - 10,829.92 TRY | 424 |
| Between 7,184.81 - 7,360.44 TRY | 357 |
| 7,184.80 TRY and less | 290 |
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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