02January2023

Meal and Commuter Benefit Exemptions and Disability Degree Discounts as of 2023

With the Communique No. 323 which is published in Official Gazette dated 30th December, 2022 and numbered 32059, the below exemptions 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 2023 was announced on 30th December, 2022 dated and 32059 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 110.00 TRY to be applied as of 1st of January 2023.

Income Tax Exempted Commuter Allowance

The commuter allowance tax exemption amount that is applied as of 1st of January 2023 was announced on 30th December, 2022 dated and 32059 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 56 TRY to be applied as of 1st of January 2023.

Disability Degree Discounts

Disability tax discount amounts which are applied as of 1st January 2023 was announced on 30th December, 2022 dated and 32059 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: 4,400.00 TRY
Second Degree Disability Discount: 2,600.00 TRY
Third Degree Disability Discount: 1,100.00 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.

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Social Security Law and Legislation, Taxation Law

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