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12February2021

2021 I. Period Travel Expense Amounts Exempt From Income Tax

2021 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 6/01/2021 and numbered 27998389-010.06.02-11638, the expense limits exempt from income tax for the period of 1 January 2021 - 30 June 2021 has been announced.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for the period of 01 January 2021 and 30 June 2021 are as below.

Monthly Gross Amounts (TRY)
for the period of
1.1.2021-30.06.2021
Daily Amount Exempt From Tax (TRY) Reference Column As The Basis of Travel Expense
4,169.88 TRY and more 73,50 II
4,140.04 4,169.87 TRY in between 61,65 III
3,775.31 4,140.03 TRY in between 57,55 IV
3,311.11 3,775.30 TRY in between 54,05 V
2,746.61 3,311.10 TRY in between 47,65 VI
2,746.60 TRY and less 46,35 VII

The Tax-Exempt Amounts of Foreign Travel Expenses

The tax-exempt amounts of foreign travel expenses for the period of 01 January 2021 and 30 June 2021 are as below.

Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of 01/01/2021 - 30/06/2021
WAGE BRACKETS
Monthly Gross Amount / Countries and Currency II. Column III. Column IV. Column V. Column VI. Column VII. Column
4,169.88

TRY and

more
4,140.04
-
4,169.87

TRY in between
3,775.31
-
4,140.03

TRY in between
3,311.11
-
3,775.30

TRY in between
2,746.61
-
3,311.10

TRY in between
2,746.60

TRY and

less
USA (USA Dollar) 18214612411711093
Germany (Euro) 1641311111059983
Australia (AU Dollar)283227192181171143
Austria (Euro) 16613211210610084
Belgium (Euro) 1611281091039781
Denmark (Krona) 1.238988838791746627
Finland (Euro) 148119100959074
France (Euro) 1601271081029681
Netherlands(Euro) 1561251061009480
UK (Sterling) 1159178746959
Ireland (Euro) 155124105999478
Spain (Euro) 1581261071019580
Sweden (Krona) 13591.085919867819687
Switzerland (Franc) 283226192181171143
İtaly (Euro) 152122104989277
Japan (Yen) 3140525.12721.32520.11818.90115.914
Canada (CA Dollar) 244195165156147125
Kuwait (Dinar) 504035333125
Luxembourg (Euro) 1611281091039782
Norway (Krona) 1193952808762719604
Portugal (Euro) 155124105999378
Saudi Arabia (Riyal)617492418395372313
Greece (Euro) 1581261071019580
Kosovo (Euro) 1239883787463
Other EU Countries (Euro) 12710186817665
Other Countries (US Dollar)1571251061009580

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 (TRY)
for the period of
1.1.2021 - 30.06.2021
Travel Expense Amount
4,169.88 TRY and more 192,60
4,140.04 - 4,169.87 TRY in between 167,80
2,813.75 - 4,140.03 TRY in between 143,90
2,746.61 - 3,775.30 TRY in between 119,90
2,746.61 - 3,311.10 TRY in between 96,00

You can reach the related circular via the link in Turkish.

Written by Erdoğdu Onur Erol, Posted in Taxation Law

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