2022 II. Period Travel Expense Amounts Exempt from Income Tax
In accordance with the letter of the Ministry of Treasury and Finance, General Directorate of Public Financial Management and Transformation dated 04.07.2022 and numbered 27998389-010.06.02-1342135, the expense limits exempt from income tax for the period of 1 July 2022 - 31 December 2022 has been announced.
The Tax-Exempt Amounts of Domestic Travel Expenses
The tax-exempt amounts of domestic travel allowances for the period of 01 July 2022 and 31 December 2022 are as below.
| Monthly Gross Amounts (TRY) for the period of 01.07.2022 - 31.12.2022 |
Daily Amount Exempt from Tax (TRY) | Reference Column as The Basis of Travel Expense | ||
|---|---|---|---|---|
| 8,390.76 TRY and more | 149.00 | II | ||
| Between 8,330.71 - 8,390.75 TRY | 129.00 | III | ||
| Between 7,596.79 – 8,330.70 TRY | 121.00 | IV | ||
| Between 6,662.70 – 7,596.78 TRY | 115.00 | V | ||
| Between 5,526.78 – 6,662.69 TRY | 102.00 | VI | ||
| 5,526.77 TRY and less | 100.00 | VII | ||
The Tax-Exempt Amounts of Foreign Travel Expenses
The tax-exempt amounts of foreign travel expenses for the period of 01 July 2022 and 31 December 2022 are as below.
| Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of 01/07/2022 - 31/12/2022 | ||||||
|---|---|---|---|---|---|---|
| Wage Brackets | ||||||
| Monthly Gross Amount / Countries and Currency | II. Column | III. Column | IV. Column | V. Column | VI. Column | VII. Column |
| 8,390.76 TRY and more |
8,390.75 - 8,330.71 TRY |
8,330.70 - 7,596.79 TRY |
7,596.78 - 6,662.70 TRY |
6,662.69 - 5,526.78 TRY |
5,526.77 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 the ones on temporary duty in Cyprus are as below.
| Monthly Gross Amounts (TRY) for the period of 01.07.2022 - 31.12.2022 |
Travel Expense Amount (TRY) |
|---|---|
| 8,390.76 TRY and more | 250 |
| Between 8,330.71 - 8,390.75 TRY | 220 |
| Between 5,661.89 - 8,330.70 TRY | 190 |
| Between 5,526.78 - 5,661.88 TRY | 160 |
| Less than 5,526.77 TRY | 130 |
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.
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