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17Ocak2023

2023 I. Period Travel Expense Amounts Exempt from Income Tax

2023 I. 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 January 13, 2023 and numbered 27998389-010.06.02-1843395, the expense limits exempt from income tax for the period of 1 January, 2023 – 30 June, 2023 has been announced.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for the period of January 1, 2023 and June 30, 2023 are as below.

Monthly Gross Amounts (TRY)
for the period of
January 1, 2023 - June 30, 2023		 Daily Amount Exempt from Tax (TRY)
10,907.99 TRY and more 250.00
Between 10,829.93 - 10,907.98 TRY 236.00
Between 10,136.03 – 10,829.92 TRY 220.00
Between 8,921.72 – 10,136.02 TRY 212.00
Between 7,184.81 – 8,921.71 TRY 203.00
7,184.80 TRY and less 200.00

The Tax-Exempt Amounts of Foreign Travel Expenses

The tax-exempt amounts of foreign travel expenses for the period of January 1, 2023 and June 30, 2023 are as below.

Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of January 1, 2023 - June 30, 2023
WAGE BRACKETS
Monthly Gross Amount / Countries and Currency II. Column III. Column IV. Column V. Column VI. Column VII. Column
10,907.99
TRY and
more		 10,829.93
-
10,907.98 TRY		 10,136.03
-
10,829.92 TRY		 8,921.72
-
10,136.02 TRY		 7,184.81
-
8,921.71 TRY		 7,184.80
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 those on temporary duty in Cyprus are below.

Monthly Gross Amounts (TRY)
for the period of
January 1, 2023 - June 30, 2023		 Travel Expense Amount (TRY)
10,907.99 TRY and more 557
Between 10,829.93 - 10,907.98 TRY 490
Between 7,360.45 - 10,829.92 TRY 424
Between 7,184.81 - 7,360.44 TRY 357
7,184.80 TRY and less 290

You can reach the related circular via the link (In Turkish.)

Should you have any queries or need further details, please contact your customer representative.

Yazar CottGroup Hukuk ve Mevzuat Ekibi, Kategori Taxation Law

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