Tax-Exempt Per Diem Rates for the First Half of 2026
With regard to the financial and social rights to be applied in the first half of 2026, the Circular dated January 6, 2026 and numbered 27998389-010.06.02-4481518, issued by the General Directorate of Public Financial Management and Transformation of the Ministry of Treasury and Finance, has been published.
Within the framework of Decision No. 10928, titled ‘Decision on Per Diem Allowances for Travel to the Turkish Republic of Northern Cyprus and on Overseas Per Diem Allowances’, published in the Official Gazette dated January 31, 2026 and numbered 33154, the overseas per diem rates applicable as of January 1, 2026 have been determined.
Within the scope of the relevant decisions, the overseas per diem rates applicable in the Turkish Republic of Northern Cyprus and other countries, as well as the domestic daily allowance rates, have been determined on the basis of the provisions of the legislation governing civil-service salary coefficients.
Tax-Exempt Domestic Per Diem Rates
The tax-exempt domestic per diem rates applicable for the period from January 1, 2026 to June 30, 2026 are as follows:
| Gross Monthly Amount Applicable for the Period January 1, 2026 - June 30, 2026 (TRY) |
Tax-Exempt Daily Per Diem Amount (TRY) | ||
|---|---|---|---|
| TRY 35,907.57 and above | 900.00 | ||
| TRY 35,657.75 – TRY 35,907.56 | 890.00 | ||
| TRY 32,604.43 – TRY 35,657.74 | 880.00 | ||
| TRY 28,718.40 – TRY 32,604.42 | 870.00 | ||
| TRY 23,992.69 – TRY 28,718.39 | 860.00 | ||
| TRY 23,992.68 and below | 850.00 | ||
Tax-Exempt Overseas Per Diem Rates
For the period from January 1, 2026 to June 30, 2026, the income tax–exempt overseas per diem rates applicable to overseas business travel for individuals with a gross monthly amount of TRY 35,907.57 or above are shown in Column II, and the income tax–exempt overseas daily per diem rates determined according to monthly amounts are set out in detail below.
| Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of January 1, 2026 – June 30, 2026 | ||||||
|---|---|---|---|---|---|---|
| WAGE BRACKETS | ||||||
| Gross Monthly Amount / Countries and Currency | II. Column | III. Column | IV. Column | V. Column | VI. Column | VII. Column |
| 35,907.57 TRY and more |
35,657.75 - 35,907.56 TRY |
33,437.16 - 35,657.74 TRY |
29,551.12 - 33,437.15 TRY |
23,992.69 - 29,551.11 TRY |
23,992.68 TRY and less |
|
| USA (US Dollar) | 199 | 159 | 135 | 128 | 120 | 102 |
| Germany (Euro) | 176 | 141 | 119 | 113 | 106 | 89 |
| Australia (AU Dollar) | 312 | 250 | 212 | 199 | 188 | 158 |
| Austria (Euro) | 183 | 146 | 124 | 117 | 110 | 93 |
| Belgium (Euro) | 175 | 140 | 119 | 112 | 106 | 88 |
| Denmark (Danish Krone) | 1,320 | 1,053 | 893 | 843 | 795 | 668 |
| Finland (Euro) | 159 | 128 | 108 | 102 | 97 | 80 |
| France (Euro) | 169 | 134 | 114 | 108 | 101 | 86 |
| Netherlands (Euro) | 170 | 136 | 116 | 109 | 102 | 87 |
| UK (Pound Sterling) | 127 | 100 | 86 | 82 | 76 | 65 |
| Ireland (Euro) | 161 | 129 | 109 | 103 | 98 | 81 |
| Spain (Euro) | 168 | 134 | 114 | 108 | 101 | 85 |
| Sweden (Swedish Krona) | 1,462 | 1,167 | 989 | 933 | 881 | 739 |
| Switzerland (Swiss Franc) | 286 | 229 | 194 | 183 | 173 | 145 |
| Italy (Euro) | 162 | 130 | 111 | 104 | 98 | 82 |
| Japan (Yen) | 32,159 | 25,730 | 21,837 | 20,601 | 19,355 | 16,296 |
| Canada (CA Dollar) | 264 | 211 | 179 | 169 | 159 | 135 |
| Kuwait (Dinar) | 56 | 45 | 39 | 37 | 35 | 28 |
| Luxembourg (Euro) | 173 | 137 | 117 | 111 | 104 | 88 |
| Norway (Norwegian Krone) | 1,317 | 1,051 | 892 | 841 | 794 | 667 |
| Portugal (Euro) | 164 | 131 | 111 | 105 | 99 | 83 |
| Saudi Arabia (Saudi Riyal) | 677 | 540 | 459 | 434 | 408 | 344 |
| Greece (Euro) | 166 | 133 | 113 | 106 | 100 | 84 |
| Kosovo (Euro) | 135 | 107 | 91 | 85 | 81 | 69 |
| Other EU Countries (Euro) | 140 | 111 | 95 | 89 | 84 | 72 |
| Other Countries (US Dollar) | 173 | 138 | 117 | 110 | 105 | 88 |
Tax-Exempt Per Diem Rates for Travel to the Turkish Republic of Northern Cyprus
For the period from January 1, 2026 to June 30, 2026, the income tax–exempt per diem amount applicable to travel to the Turkish Republic of Northern Cyprus (TRNC) for individuals with a gross monthly amount of TRY 35,907.57 or above has been set at TRY 2,005.00, and the income tax–exempt daily per diem rates determined according to monthly amounts are set out in detail below:
| Gross Monthly Amount Applicable for the Period 01/01/2026 – 30/06/2026 (TRY) | Tax-Exempt Daily Per Diem Amount (TRY) | ||
|---|---|---|---|
| 35,907.57 | and above | 2,005.00 | |
| 35,657.75 – 35,907.56 | between | 1,765.00 | |
| 24,554.78 – 35,657.74 | between | 1,527.00 | |
| 23,992.69 – 24,554.77 | between | 1,285.00 | |
| 23,992.68 | and below | 1,045.00 | |
You can reach the related decision here. (In Turkish)
You can reach the related circular here. (In Turkish)
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