Meal and Commuter Benefit Exemptions and Disability Degree Discounts as of 2024

With the publication dated December 30, 2023 and numbered 32415 in the Official Gazette, the following exceptions have been updated.

• Income Tax Exempted Meal Allowance
• Income Tax Exempted Commuter Allowance
• Disability Degree Discounts

Income Tax Exempted Meal Allowance

The meal allowance tax exemption amount that is applied as of 1st of January 2024 was announced on 30th December, 2023 dated and 32415 numbered Official Gazette. Based on that the meal allowance which is provided by the employer as defined in the 8th clause of Article 23 of Income Tax Law, exemption amount is defined as 170.00 TRY to be applied as of 1st of January 2024.

Income Tax Exempted Commuter Allowance

The commuter allowance tax exemption amount that is applied as of 1st of January 2024 was announced on 30th December, 2023 dated and 32415 numbered Official Gazette. Based on that the commuting allowance which is provided by the employer for the commuting of the employees to workplace as defined in the 10th clause of Article 23 of Income Tax Law, exemption amount is defined as 88 TRY to be applied as of 1st of January 2024.

Disability Degree Discounts

Disability tax discount amounts which are applied as of 1st January 2024 was announced on 30th December, 2023 dated and 32415 numbered Official Gazette.

Based on that the disability tax exemption which is defined in the Article 31 of the Income Tax Law, as follows;

• First Degree Disability Discount: 6,900.00 TRY
• Second Degree Disability Discount: 4,000.00 TRY
• Third Degree Disability Discount: 1,700.00 TRY

You can reach the Official Gazette via that link (In Turkish).

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