20January2025

2025 I. Period Travel Expense Amounts Exempt from Income Tax

The domestic per diem amounts exempt from tax, applicable between January 1, 2025, and June 30, 2025, have been determined based on the coefficients for civil servant salaries for the January-June 2025 period, in line with Annex H of the Central Government Budget Law published in the Official Gazette dated December 31, 2024, No. 32769, and Article 24/2 of the Income Tax Law.

The overseas per diem amounts, effective as of January 1, 2025, have been determined within the framework of the "Decision on Allowances for Travel to the Turkish Republic of Northern Cyprus" and the "Decision on Overseas Allowances" published in the Official Gazette dated January 11, 2025, No. 32779, under Decision No. 9396.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for the period of January 1, 2025 and June 30, 2025 are as below:

Monthly Gross Amounts (TRY) for the period of January 1, 2025 - June 30, 2025			Travel Expense Amount (TRY)
25,467.70 TRY and more			686.00
Between 25,285.44 – 25,467.69 TRY			680.00
Between 23,665.35 – 25,285.43 TRY			650.00
Between 20,830.19 – 23,665.34 TRY			635.00
Between 16,774.90 – 20,830.18 TRY			610.00
16,774.89 TRY and less			600.00

The Tax-Exempt Amounts of Foreign Travel Expenses

The tax-exempt amounts of foreign travel expenses for the period of January 1, 2025 and June 30, 2025 are as below.

Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of January 1, 2025 - June 30, 2025
WAGE BRACKETS
Monthly Gross Amount / Countries and Currency	II. Column	III. Column	IV. Column	V. Column	VI. Column	VII. Column
Monthly Gross Amount / Countries and Currency	25,467.70 TRY and more	25,285.44 - 25,467.69 TRY	23,665.35 - 25,285.43 TRY	20,830.19 - 23,665.34 TRY	16,774.90 - 20,830.18 TRY	16,774.89 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, 2025 - June 30, 2025	Travel Expense Amount (TRY)
25,467.70 TRY and more	1470
Between 25,285.44 - 25,467.69 TRY	1294
Between 17,184.99 - 25,285.43 TRY	1120
Between 16,774.90 - 17,184.98 TRY	942
16,774.89 TRY and less	766

You can reach the related circular via that link. (In Turkish)

Should you have any queries or need further details, please contact your customer representative.

Author Ümit Kır, Category Taxation Law

Travel Expense Amounts Exempt From Income Tax - Archive
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