24Temmuz2023

2023 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 July 7, 2023 and numbered 27998389-010.06.02-2298391, the expense limits exempt from income tax for the period of July 1, 2023 – December 31, 2023 has been announced.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for the period of July 1, 2023 and December 31, 2023 are as below:

Monthly Gross Amounts (TRY) for the period of July 1, 2023 - December 31, 2023			Daily Amount Exempt from Tax (TRY)
12,822.35 TRY and more			250.00
Between 12,730.58 - 12,822.34 TRY			236.00
Between 11,914.91 - 12,730.57 TRY			220.00
Between 10,487.48 - 11,914.90 TRY			212.00
Between 8,445.75 - 10,487.47 TRY			203.00
8,445.74 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 July 1, 2023 and December 31, 2023 are as below.

Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of July 1, 2023 - December 31, 2023
WAGE BRACKETS
Monthly Gross Amount / Countries and Currency	II. Column	III. Column	IV. Column	V. Column	VI. Column	VII. Column
Monthly Gross Amount / Countries and Currency	12,822.35 TRY and more	12,730.58 - 12,822.34 TRY	11,914.91 - 12,730.57 TRY	10,487.48 - 11,914.90 TRY	8,445.75 - 10,487.47 TRY	8,445.74 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 July 1, 2023 - December 31, 2023	Travel Expense Amount (TRY)
12,822.35 TRY and more	557
Between 12,730.58 - 12,822.34 TRY	490
Between 8,652.22 - 12,730.57 TRY	424
Between 8,445.75 - 8,652.21 TRY	357
8,445.74 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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