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18July2019

Travel Expense Amounts Exempt From Domestic and Foreign Income Tax Are Announced

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.

Written by Selma Kıy, Posted in Taxation Law

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About The Author

Selma Kıy

Certified Public Accountant - SMMM
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