According to the Circular dated January 6, 2025 and numbered 27998389-010.06.02-3676469 published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective January 1, 2025.

Income Tax Exempted Child Support

According to the Circular dated January 6, 2025 and numbered 27998389-010.06.02-3676469 published by the Ministry of Treasury and Finance with the subject ‘Financial and Social Rights’, the coefficients used to calculate the wage of a public officers have been revised effective January 1, 2025.

Income Tax Exempted Severance Pay

• Income Tax Exempted Meal Allowance
• Income Tax Exempted Commuter Allowance
• Disability Degree Discounts
• 2025 Income Tax Rates
• Stamp Tax Rate

Income Tax Exempted Meal Allowance

Meal allowance tax exemption amount that is applied as of 1st of Jan 2025 was announced in 329 serial numbered Income Tax General Communique on December 30, 2024 dated and 32768 numbered bis Official Gazette. According to this communique, meal allowance which is provided by the employer outside of the workplace and workplace outbuildings as defined in the (8)th clause of Article 23 of Income Tax Law, exemption amount is defined as 240.00 TRY to be applied for 2025 calendar year.

Under Presidential Decree No. 9368, published in the Official Gazette No. 32766 on December 28, 2024, the periods that employees working in technology development zones and R&D or design centers can spend outside these zones and centers (remote working) in 2025, to qualify for income tax withholding incentives, have been determined.