2023 II. 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 July 7, 2023 and numbered 27998389-010.06.02-2298391, the expense limits exempt from income tax for the period of July 1, 2023 – December 31, 2023 has been announced.
The Tax-Exempt Amounts of Domestic Travel Expenses
The tax-exempt amounts of domestic travel allowances for the period of July 1, 2023 and December 31, 2023 are as below:
| Monthly Gross Amounts (TRY) for the period of July 1, 2023 - December 31, 2023 |
Daily Amount Exempt from Tax (TRY) | ||
|---|---|---|---|
| 12,822.35 TRY and more | 250.00 | ||
| Between 12,730.58 - 12,822.34 TRY | 236.00 | ||
| Between 11,914.91 - 12,730.57 TRY | 220.00 | ||
| Between 10,487.48 - 11,914.90 TRY | 212.00 | ||
| Between 8,445.75 - 10,487.47 TRY | 203.00 | ||
| 8,445.74 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 July 1, 2023 and December 31, 2023 are as below.
| Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of July 1, 2023 - December 31, 2023 | ||||||
|---|---|---|---|---|---|---|
| WAGE BRACKETS | ||||||
| Monthly Gross Amount / Countries and Currency | II. Column | III. Column | IV. Column | V. Column | VI. Column | VII. Column |
| 12,822.35 TRY and more |
12,730.58 - 12,822.34 TRY |
11,914.91 - 12,730.57 TRY |
10,487.48 - 11,914.90 TRY |
8,445.75 - 10,487.47 TRY |
8,445.74 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 July 1, 2023 - December 31, 2023 |
Travel Expense Amount (TRY) |
|---|---|
| 12,822.35 TRY and more | 557 |
| Between 12,730.58 - 12,822.34 TRY | 490 |
| Between 8,652.22 - 12,730.57 TRY | 424 |
| Between 8,445.75 - 8,652.21 TRY | 357 |
| 8,445.74 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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