Open menu
29Temmuz2024

2024 II. Period Travel Expense Amounts Exempt from Income Tax

2024 II. Period Travel Expense Amounts Exempt from Income Tax

The per diem amounts exempt from income tax for the period from July 1, 2024, to December 31, 2024, have been calculated based on the per diem amounts listed in Schedule (H) of the Central Government Budget Law for 2024, published in the duplicate Official Gazette dated December 31, 2023, and numbered 32416, effective as of January 1, 2024, and the regulation of Article 24/2 of the Income Tax Law, and the civil servant salary coefficients for the period from July to December 2024.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for the period of July 1, 2024 and December 31, 2024 are as below:

Monthly Gross Amounts (TRY)
for the period of
July 1, 2024 - December 31, 2024		 Travel Expense Amount (TRY)
22,832.79 TRY and more 480.00
Between 22,669.39 - 22,832.78 TRY 465.00
Between 20,672.23 - 22,669.38 TRY 435.00
Between 18,130.41 - 20,672.22 TRY 420.00
Between 15,039.36 - 18,130.40 TRY 405.00
15,039.35 TRY and less 400.00

The Tax-Exempt Amounts of Foreign Travel Expenses

The tax-exempt amounts of foreign travel expenses for the period of July 1, 2024 and December 31, 2024 are as below.

Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of July 1, 2024 - December 31, 2024
WAGE BRACKETS
Monthly Gross Amount / Countries and Currency II. Column III. Column IV. Column V. Column VI. Column VII. Column
22,832.79
TRY and
more		 22,669.39
-
22,832.78 TRY		 20,672.23
-
22,669.38 TRY		 18,130.41
-
20,672.22 TRY		 15,039.36
-
18,130.40 TRY		 15,039.35
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, 2024 - December 31, 2024		 Travel Expense Amount (TRY)
22,832.79 TRY and more 919
Between 22,669.39 - 22,832.78 TRY 809
Between 15,407.02 - 22,669.38 TRY 700
Between 15,039.36 - 15,407.01 TRY 589
15,039.35 TRY and less 479

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

Yazar Ümit Kır, Kategori Taxation Law

  • Bordromat

  • Notification!

    The content in this article is for general information purposes only and belongs to CottGroup® member companies. This content does not constitute legal, financial, or technical advice and cannot be quoted without proper attribution.

    CottGroup® member companies do not guarantee that the information in the article is accurate, up-to-date, or complete and are not liable for any damages that may arise from errors, omissions, or misunderstandings that the information may contain.

    The information presented here is intended to provide a general overview. Each specific case may require different assessments, and this information may not be applicable to every situation. Therefore, before taking any action based on the information provided in the article, it is strongly recommended that you consult a competent professional in the relevant fields such as legal, financial, technical, and other areas of expertise. If you are a CottGroup® client, do not forget to contact your client representative regarding your specific situation. If you are not our client, please seek advice from an appropriate expert.

    To reach CottGroup® member companies, click here.

About The Author

Ümit Kır

Human Resources Regulation and Audit Director

https://www.cottgroup.com

/tr/mevzuat/item/gelir-vergisinden-istisna-harcirah-tutarlari

Diğer Mevzuatlar