2022 Legal Parameter Changes

• Income Tax Exempted Food Allowance
• Income Tax Exempted Commuting Allowance
• Disability Degree Discount
• Income Tax Brackets of 2022
• Stamp Tax Rate

Income Tax Exempted Food Allowance

Meal allowance tax exemption amount that applies as of January 1, 2022, is announced in 317 serial-numbered Income Tax General Communiqué 31696 numbered and 21.12.2021 dated bis Official Gazette. According to the Communiqué, meal allowance provided by the employer outside of the workplace and workplace outbuildings as defined in the 8th clause of Article 23 of Income Tax Law, the exemption amount is defined as 34,00 TRY to be applied for the 2022 calendar year.

Income Tax Exempted Commuting Allowance

Commuting allowance tax exemption amount that applies as of January 1, 2022, is announced in 317 serial-numbered Income Tax General Communiqué on 21.12.2021 dated and 31696 numbered bis Official Gazette. According to the Communiqué, commuting allowance provided by the employer for commuting the employees to the workplace as defined in the 10th clause of Article 23 of Income Tax Law, the exemption amount is defined as 17,00 TRY to be applied for the 2022 calendar year.

Disability Degree Discount

Disability tax discount amounts applied as of January 1, 2022, come into force with the publication of 317 serial-numbered Income Tax General Communiqué published in the Offical Gazette numbered 31696 and dated 21.12.2021.

According to this communique, disability tax exemption which is defined in the Art. 31 of the Income Tax Law, is as follows;

1. First Degree Disability Discount 2,000 TRY
2. Second Degree Disability Discount 1170,00 TRY
3. Third Degree Disability Discount 500,00 TRY

Income Tax Rates of 2022

Income tax rates used in salary calculations as of January 1, 2022, are entered into force by the publication of 317 serial-numbered Income Tax General Communiqué in the Official Gazette numbered 31969 and dated 17.12.2021.

According to this update,

Stamp Tax Rate

The new stamp tax amount, which will be applicable to declarations, is published on the Stamp Tax Law General Communiqué with 66 serial number on the Official Gazette numbered 31696 and dated 21.12.2021, and is as shown below:

1. Stamp tax amount of Social Security Declaration is 64,80 TRY
2. Stamp tax amount of Withholding Tax Declaration is 87,30 TRY
3. Stamp tax amount of the new declaration upon combining Withholding Tax and Premium Service Return is 103,50 TRY

You can reach Income Tax Communiqué No. 317 via the link (in Turkish.)

You can reach Stamp Tax Communiqué No. 66 via the link (in Turkish.)

You can reach Stamp Tax Table via the link (in Turkish.)

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