Travel Expense Amounts Exempt From Domestic and Foreign Income Tax Are Announced

Coefficient parameters to be valid as of 01.07.2019 are determined as per the resolution published in the Circular of the Ministry of Treasury and Finance, General Directorate of Budget and Fiscal Control on 04.07.2019.

Within the scope of Travel Expense Law, domestic and foreign travel allowance amounts, which are determined in 6-month periods and exempted from income tax, have become effective as of 01.07.2019 by being published in the Circular of the Ministry of Treasury and Finance, General Directorate of Budget and Fiscal Control on 04.07.2019. As travel allowances are determined in every 6-month period, for the first six months of 2019 it had been decided to continue with the travel allowance budget of 2018.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for the period of 01 July 2019 and 31 December 2019 are as below.

Monthly Gross Amounts (TL) for the period of 1.7.2019-31.12.2019			Daily Amount Exempt From Tax (TR)	Reference Column As The Basis of Travel Expense
3,482.69	TL and more		61.50	II
3,457.69	3,482.60	TL in between	51.60	III
3,153.08	3,457.68	TL in between	48.15	IV
2,765.39	3,153.07	TL in between	45.20	V
2,293.94	2,765.38	TL in between	39.85	VI
2,293.94	TL and less		38.75	VII

The Tax-Exempt Amounts of Foreign Travel Expenses

The tax-exempt amounts of foreign travel expenses for the period of 01 July 2019 and 31 December 2019 are as below.

Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of 01/07/2019 - 31/12/2019
WAGE BRACKETS
Monthly Gross Amount / Countries and Currency	II. Column	III. Column	IV. Column	V. Column	VI. Column	VII. Column
	3,482.61 TL and more	3,457.69 - 3,482.60 TL in between	3,153.08 - 3,457.68 TL in between	2,765.39 - 3,153.07 TL in between	2,293.94 - 2,765.38 TL in between	2,293.93 TL and less
The U.S. (US Dollar)	182	146	124	117	110	93
Germany (Euro)	164	131	111	105	99	83
Australia (Australian Dollar)	283	227	192	181	171	143
Austria (Euro)	166	132	112	106	100	84
Belgium (Euro)	161	128	109	103	97	81
Japan (Japanese Yen)	31,405	25,127	21,325	20,118	18,901	15,914
Canada (Canadian Dollar)	244	195	165	156	147	125
Kuwait (Kuwaiti Dinar)	50	40	35	33	31	25
Luxemburg (Euro)	161	128	109	103	97	82
Norway (Norwegian Krone)	1,193	952	808	762	719	604
Portugal (Euro)	155	124	105	99	93	78
Saudi Arabia (Saudi Arabian Riyal)	617	492	418	395	372	313
Greece (Euro)	158	126	107	101	95	80
Kosovo (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 the ones on temporary duty in Cyprus are as below.

Monthly Gross Amounts (TL) for the period of 1.7.2019-31.12.2019	Reference Column As The Basis of Travel Expense	Travel Expense Amount
3,482.61 TL and more	II	161,15
3,457.69 - 3,482.60 TL in between	III	140,45
2,350.01 - 3,457.68 TL in between	IV	120,40
2,293.94 - 2,350.00 TL in between	VI	100,35
2,293.93 TL and less	VII	80,30

You can access details of the relevant circular in Turkish from here.

Kategori Taxation Law

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