10Şubat2026

Tax-Exempt Per Diem Rates for the First Half of 2026

2026 1st Period Travel Allowance Amounts Exempt from Income Tax

With regard to the financial and social rights to be applied in the first half of 2026, the Circular dated January 6, 2026 and numbered 27998389-010.06.02-4481518, issued by the General Directorate of Public Financial Management and Transformation of the Ministry of Treasury and Finance, has been published.

Within the framework of Decision No. 10928, titled ‘Decision on Per Diem Allowances for Travel to the Turkish Republic of Northern Cyprus and on Overseas Per Diem Allowances’, published in the Official Gazette dated January 31, 2026 and numbered 33154, the overseas per diem rates applicable as of January 1, 2026 have been determined.

Within the scope of the relevant decisions, the overseas per diem rates applicable in the Turkish Republic of Northern Cyprus and other countries, as well as the domestic daily allowance rates, have been determined on the basis of the provisions of the legislation governing civil-service salary coefficients.

Tax-Exempt Domestic Per Diem Rates

The tax-exempt domestic per diem rates applicable for the period from January 1, 2026 to June 30, 2026 are as follows:

Gross Monthly Amount Applicable for the Period January 1, 2026 - June 30, 2026 (TRY)			Tax-Exempt Daily Per Diem Amount (TRY)
TRY 35,907.57 and above			900.00
TRY 35,657.75 – TRY 35,907.56			890.00
TRY 32,604.43 – TRY 35,657.74			880.00
TRY 28,718.40 – TRY 32,604.42			870.00
TRY 23,992.69 – TRY 28,718.39			860.00
TRY 23,992.68 and below			850.00

Tax-Exempt Overseas Per Diem Rates

For the period from January 1, 2026 to June 30, 2026, the income tax–exempt overseas per diem rates applicable to overseas business travel for individuals with a gross monthly amount of TRY 35,907.57 or above are shown in Column II, and the income tax–exempt overseas daily per diem rates determined according to monthly amounts are set out in detail below.

Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of January 1, 2026 – June 30, 2026
WAGE BRACKETS
Gross Monthly Amount / Countries and Currency	II. Column	III. Column	IV. Column	V. Column	VI. Column	VII. Column
Gross Monthly Amount / Countries and Currency	35,907.57 TRY and more	35,657.75 - 35,907.56 TRY	33,437.16 - 35,657.74 TRY	29,551.12 - 33,437.15 TRY	23,992.69 - 29,551.11 TRY	23,992.68 TRY and less
USA (US Dollar)	199	159	135	128	120	102
Germany (Euro)	176	141	119	113	106	89
Australia (AU Dollar)	312	250	212	199	188	158
Austria (Euro)	183	146	124	117	110	93
Belgium (Euro)	175	140	119	112	106	88
Denmark (Danish Krone)	1,320	1,053	893	843	795	668
Finland (Euro)	159	128	108	102	97	80
France (Euro)	169	134	114	108	101	86
Netherlands (Euro)	170	136	116	109	102	87
UK (Pound Sterling)	127	100	86	82	76	65
Ireland (Euro)	161	129	109	103	98	81
Spain (Euro)	168	134	114	108	101	85
Sweden (Swedish Krona)	1,462	1,167	989	933	881	739
Switzerland (Swiss Franc)	286	229	194	183	173	145
Italy (Euro)	162	130	111	104	98	82
Japan (Yen)	32,159	25,730	21,837	20,601	19,355	16,296
Canada (CA Dollar)	264	211	179	169	159	135
Kuwait (Dinar)	56	45	39	37	35	28
Luxembourg (Euro)	173	137	117	111	104	88
Norway (Norwegian Krone)	1,317	1,051	892	841	794	667
Portugal (Euro)	164	131	111	105	99	83
Saudi Arabia (Saudi Riyal)	677	540	459	434	408	344
Greece (Euro)	166	133	113	106	100	84
Kosovo (Euro)	135	107	91	85	81	69
Other EU Countries (Euro)	140	111	95	89	84	72
Other Countries (US Dollar)	173	138	117	110	105	88

Tax-Exempt Per Diem Rates for Travel to the Turkish Republic of Northern Cyprus

For the period from January 1, 2026 to June 30, 2026, the income tax–exempt per diem amount applicable to travel to the Turkish Republic of Northern Cyprus (TRNC) for individuals with a gross monthly amount of TRY 35,907.57 or above has been set at TRY 2,005.00, and the income tax–exempt daily per diem rates determined according to monthly amounts are set out in detail below:

Gross Monthly Amount Applicable for the Period 01/01/2026 – 30/06/2026 (TRY)		Tax-Exempt Daily Per Diem Amount (TRY)
35,907.57	and above	2,005.00
35,657.75 – 35,907.56	between	1,765.00
24,554.78 – 35,657.74	between	1,527.00
23,992.69 – 24,554.77	between	1,285.00
23,992.68	and below	1,045.00

You can reach the related decision here. (In Turkish)

You can reach the related circular here. (In Turkish)

Kategori Taxation Law

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