2024 II. Period Travel Expense Amounts Exempt from Income Tax
The per diem amounts exempt from income tax for the period from July 1, 2024, to December 31, 2024, have been calculated based on the per diem amounts listed in Schedule (H) of the Central Government Budget Law for 2024, published in the duplicate Official Gazette dated December 31, 2023, and numbered 32416, effective as of January 1, 2024, and the regulation of Article 24/2 of the Income Tax Law, and the civil servant salary coefficients for the period from July to December 2024.
The Tax-Exempt Amounts of Domestic Travel Expenses
The tax-exempt amounts of domestic travel allowances for the period of July 1, 2024 and December 31, 2024 are as below:
| Monthly Gross Amounts (TRY) for the period of July 1, 2024 - December 31, 2024 |
Travel Expense Amount (TRY) | ||
|---|---|---|---|
| 22,832.79 TRY and more | 480.00 | ||
| Between 22,669.39 - 22,832.78 TRY | 465.00 | ||
| Between 20,672.23 - 22,669.38 TRY | 435.00 | ||
| Between 18,130.41 - 20,672.22 TRY | 420.00 | ||
| Between 15,039.36 - 18,130.40 TRY | 405.00 | ||
| 15,039.35 TRY and less | 400.00 | ||
The Tax-Exempt Amounts of Foreign Travel Expenses
The tax-exempt amounts of foreign travel expenses for the period of July 1, 2024 and December 31, 2024 are as below.
| Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of July 1, 2024 - December 31, 2024 | ||||||
|---|---|---|---|---|---|---|
| WAGE BRACKETS | ||||||
| Monthly Gross Amount / Countries and Currency | II. Column | III. Column | IV. Column | V. Column | VI. Column | VII. Column |
| 22,832.79 TRY and more |
22,669.39 - 22,832.78 TRY |
20,672.23 - 22,669.38 TRY |
18,130.41 - 20,672.22 TRY |
15,039.36 - 18,130.40 TRY |
15,039.35 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, 2024 - December 31, 2024 |
Travel Expense Amount (TRY) |
|---|---|
| 22,832.79 TRY and more | 919 |
| Between 22,669.39 - 22,832.78 TRY | 809 |
| Between 15,407.02 - 22,669.38 TRY | 700 |
| Between 15,039.36 - 15,407.01 TRY | 589 |
| 15,039.35 TRY and less | 479 |
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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