2026 1st Period Travel Allowance Amounts Exempt from Income Tax
Regarding the financial and social benefits to be applied in the first half of 2026, the Circular of the Public Financial Management and Transformation General Directorate of the Ministry of Treasury and Finance dated 06.01.2026 and numbered 27998389-010.06.02-4481518 has been published.
Within the scope of the said Circular, considering the civil servant salary coefficients for the January–June period of 2026, domestic travel allowance amounts exempt from tax have been determined to be applicable between 1 January 2026 and 30 June 2026.
Pursuant to Presidential Decision No. 9396 published in the Official Gazette dated 11 January 2025 and numbered 32779, within the framework of the "Decision on Daily Allowances to Be Granted for Travels to the Turkish Republic of Northern Cyprus" and the "Decision on Foreign Daily Allowances," international travel allowance amounts to be applicable as of 1 January 2026 have been determined.
Within the scope of the said decisions, the international travel allowance amounts to be applied in the Turkish Republic of Northern Cyprus and other countries, as well as the domestic daily allowance amounts, have been determined based on the civil servant salary coefficients and the provisions of the relevant legislation.
Domestic Travel Allowance Amounts Exempt from Income Tax
The domestic travel allowance amounts exempt from income tax for the period 1 January 2026 - 30 June 2026 are as follows:
| Gross Monthly Amount (TRY) Applicable for the January 1, 2026 - June 30, 2026 |
Daily Allowance Amount Exempt from Income Tax (TRY) | ||
|---|---|---|---|
| TRY 35,907.57 and above | 900.00 | ||
| Between TRY 35,657.75 – TRY 35,907.56 | 890.00 | ||
| Between TRY 32,604.43 – TRY 35,657.74 | 880.00 | ||
| Between TRY 28,718.40 – TRY 32,604.42 | 870.00 | ||
| Between TRY 23,992.69 – TRY 28,718.39 | 860.00 | ||
| TRY 23,992.68 and below | 850.00 | ||
International Travel Allowance Amounts Exempt from Income Tax
The international daily allowance amounts were determined by Presidential Decision No. 9396 published in the Official Gazette dated January 11, 2025 and numbered 32779, and no changes have been made to these amounts to date.
The international daily allowance amounts exempt from income tax to be applied during the period January 1, 2026 – June 30, 2026, applicable to employees whose gross monthly salary exceeds TRY 35,907.57, are provided below:
| Countries and Currency | Gross Monthly Amount |
|---|---|
| TRY 35,907.57 and above | |
| U.S.A. (U.S. Dollar) | 182 |
| Germany (Euro) | 164 |
| Australia (Australian Dollar) | 283 |
| Austria (Euro) | 166 |
| Belgium (Euro) | 161 |
| Denmark (Danish Krone) | 1,238 |
| Finland (Euro) | 148 |
| France (Euro) | 160 |
| Netherlands (Euro) | 156 |
| United Kingdom (Pound Sterling) | 115 |
| Ireland (Euro) | 155 |
| Spain (Euro) | 158 |
| Sweden (Swedish Krona) | 1359 |
| Switzerland (Swiss Franc) | 283 |
| Italy (Euro) | 152 |
| Japan (Japanese Yen) | 31,405 |
| Canada (Canadian Dollar) | 244 |
| Kuwait (Kuwaiti Dinar) | 50 |
| Luxembourg (Euro) | 161 |
| Norway (Norwegian Krone) | 1,193 |
| Portugal (Euro) | 155 |
| Saudi Arabia (Saudi Riyal) | 617 |
| Greece (Euro) | 158 |
| Kosovo (Euro) | 123 |
| Other EU Countries (Euro) | 127 |
| Other Countries (U.S. Dollar) | 157 |
Turkish Republic of Northern Cyprus (KKTC) Travel Allowance Amounts
The daily allowance amounts to be paid to personnel permanently or temporarily assigned to the Turkish Republic of Northern Cyprus, for their round-trip travel and the duration of the temporary assignment, were determined within the scope of Decision No. 9396 published in the Official Gazette dated January 11, 2025 and numbered 32779. Accordingly, the daily allowance amount exempt from income tax for those temporarily assigned to Cyprus has been calculated as TRY 1,470.00, and no changes have been made to this amount.
You can reach the related decision here. (In Turkish)
You can reach the related circular here. (In Turkish)
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