Travel Expense Amounts Exempt From Domestic and Foreign Income Tax Are Announced
Coefficient parameters to be valid as of 01.07.2019 are determined as per the resolution published in the Circular of the Ministry of Treasury and Finance, General Directorate of Budget and Fiscal Control on 04.07.2019.
Within the scope of Travel Expense Law, domestic and foreign travel allowance amounts, which are determined in 6-month periods and exempted from income tax, have become effective as of 01.07.2019 by being published in the Circular of the Ministry of Treasury and Finance, General Directorate of Budget and Fiscal Control on 04.07.2019. As travel allowances are determined in every 6-month period, for the first six months of 2019 it had been decided to continue with the travel allowance budget of 2018.
The Tax-Exempt Amounts of Domestic Travel Expenses
The tax-exempt amounts of domestic travel allowances for the period of 01 July 2019 and 31 December 2019 are as below.
| Monthly Gross Amounts (TL) for the period of 1.7.2019-31.12.2019 |
Daily Amount Exempt From Tax (TR) |
Reference Column As The Basis of Travel Expense | ||
|---|---|---|---|---|
| 3,482.69 | TL and more | 61.50 | II | |
| 3,457.69 | 3,482.60 | TL in between | 51.60 | III |
| 3,153.08 | 3,457.68 | TL in between | 48.15 | IV |
| 2,765.39 | 3,153.07 | TL in between | 45.20 | V |
| 2,293.94 | 2,765.38 | TL in between | 39.85 | VI |
| 2,293.94 | TL and less | 38.75 | VII | |
The Tax-Exempt Amounts of Foreign Travel Expenses
The tax-exempt amounts of foreign travel expenses for the period of 01 July 2019 and 31 December 2019 are as below.
| Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of 01/07/2019 - 31/12/2019 | ||||||
|---|---|---|---|---|---|---|
| WAGE BRACKETS | ||||||
| Monthly Gross Amount / Countries and Currency | II. Column | III. Column | IV. Column | V. Column | VI. Column | VII. Column |
| 3,482.61 TL and more |
3,457.69 - 3,482.60 TL in between |
3,153.08 - 3,457.68 TL in between |
2,765.39 - 3,153.07 TL in between |
2,293.94 - 2,765.38 TL in between |
2,293.93 TL and less |
|
| The U.S. (US Dollar) | 182 | 146 | 124 | 117 | 110 | 93 |
| Germany (Euro) | 164 | 131 | 111 | 105 | 99 | 83 |
| Australia (Australian Dollar) | 283 | 227 | 192 | 181 | 171 | 143 |
| Austria (Euro) | 166 | 132 | 112 | 106 | 100 | 84 |
| Belgium (Euro) | 161 | 128 | 109 | 103 | 97 | 81 |
| Japan (Japanese Yen) | 31,405 | 25,127 | 21,325 | 20,118 | 18,901 | 15,914 |
| Canada (Canadian Dollar) | 244 | 195 | 165 | 156 | 147 | 125 |
| Kuwait (Kuwaiti Dinar) | 50 | 40 | 35 | 33 | 31 | 25 |
| Luxemburg (Euro) | 161 | 128 | 109 | 103 | 97 | 82 |
| Norway (Norwegian Krone) | 1,193 | 952 | 808 | 762 | 719 | 604 |
| Portugal (Euro) | 155 | 124 | 105 | 99 | 93 | 78 |
| Saudi Arabia (Saudi Arabian Riyal) | 617 | 492 | 418 | 395 | 372 | 313 |
| Greece (Euro) | 158 | 126 | 107 | 101 | 95 | 80 |
| Kosovo (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 (TL) for the period of 1.7.2019-31.12.2019 |
Reference Column As The Basis of Travel Expense | Travel Expense Amount |
|---|---|---|
| 3,482.61 TL and more | II | 161,15 |
| 3,457.69 - 3,482.60 TL in between | III | 140,45 |
| 2,350.01 - 3,457.68 TL in between | IV | 120,40 |
| 2,293.94 - 2,350.00 TL in between | VI | 100,35 |
| 2,293.93 TL and less | VII | 80,30 |
You can access details of the relevant circular in Turkish from here.
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Travel Expense Amounts Exempt From Income Tax - Archive
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