2026 II. Period Travel Expense Amounts Exempt from Income Tax
With regard to the financial and social rights to be applied in the second half of 2026, the Circular dated July 3, 2026 and numbered 27998389-010.06.02-4870801, issued by the General Directorate of Public Financial Management and Transformation of the Ministry of Treasury and Finance, has been published.
Tax-Exempt Domestic Per Diem Rates
The tax-exempt domestic per diem rates applicable for the period from July 1, 2026 to December 31, 2026 are as follows:
| Gross Monthly Amount Applicable for the Period July 1, 2026 - December 31, 2026 (TRY) |
Tax-Exempt Daily Per Diem Amount (TRY) | ||
|---|---|---|---|
| TRY 40,762.28 and above | 900.00 | ||
| TRY 40,478.69 - TRY 40,762.27 | 890.00 | ||
| TRY 37,012.56 - TRY 40,478.68 | 880.00 | ||
| TRY 32,601.13 - TRY 37,012.55 | 870.00 | ||
| TRY 27,236.51 - TRY 32,601.12 | 860.00 | ||
| TRY 27,236.50 and below | 850.00 | ||
Tax-Exempt Overseas Per Diem Rates
For the period from July 1, 2026 to December 31, 2026, the income tax–exempt overseas per diem rates applicable to overseas business travel for individuals with a gross monthly amount of TRY 40,762.28 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 July 1, 2026 – December 31, 2026 | ||||||
|---|---|---|---|---|---|---|
| WAGE BRACKETS | ||||||
| Gross Monthly Amount / Countries and Currency | II. Column | III. Column | IV. Column | V. Column | VI. Column | VII. Column |
| 40,762.28 TRY and more |
40,478.69 - 40,762.28 TRY |
37,012.56 - 40,478.69 TRY |
32,601.13 - 37,012.56 TRY |
27,236.51 - 32,601.13 TRY |
27,236.51 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 |
You can reach the related Communique via the link. (In Turkish)
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