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12Temmuz2021

2021 II. Period Travel Expense Amounts Exempt from Income Tax

2021 II. Period Travel Expense Amounts Exempt from Income Tax

By the letter of Ministry of Treasury and Finance, General Directorate of Public Financial Management and Transformation dated 07/07/2021 and numbered 27998389-010.06.02-421208, the expense limits exempt from income tax for July 1, 2021 - December 31, 2021 has been announced.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for July 1, 2021 and December 31, 2021 are as below:

Monthly Gross Amounts (TRY)
for the period of
07.01.2021 - 12.31.2021 		Daily Amount Exempt From Tax (TRY) Reference Column As The Basis of Travel Expense
4,522.26 TRY and more 73,50 II
4,489.90 4,522.25 TRY in between 61,65 III
4,094.34 4,489.89 TRY in between 57,55 IV
3,590.91 4,094.33 TRY in between 54,05 V
2,978.70 3,590.90 TRY in between 47,65 VI
2,978.69 TRY and less 46,35 VII

The Tax-Exempt Amounts of Foreign Travel Expenses

The tax-exempt amounts of foreign travel expenses for July 1, 2021 and December 31, 2021 are as below:

Daily Amounts Determined for Income Bracket Groups Identified as per Monthly Gross Amounts Between the Dates of 07/01/2021 - 12/31/2021
WAGE BRACKETS
Monthly Gross Amount / Countries and Currency II. Column III. Column IV. Column V. Column VI. Column VII. Column
4,522.26

TRY and

more		 4,489.90
-
4,522.25

TRY in between		 4,094.34
-
4,489.89

TRY in between		 3,590.91
-
4,094.33

TRY in between		 2,978.70
-
3,590.90

TRY in between		 2,978.69

TRY and

less
USA (USA Dollar) 182 146 124 117 110 93
Germany (Euro) 164 131 111 105 99 83
Australia (AU Dollar) 283 227 192 181 171 143
Austria (Euro) 166 132 112 106 100 84
Belgium (Euro) 161 128 109 103 97 81
Denmark (Krona) 1.238 988 838 791 746 627
Finland (Euro) 148 119 100 95 90 74
France (Euro) 160 127 108 102 96 81
Netherlands (Euro) 156 125 106 100 94 80
UK (Sterling) 115 91 78 74 69 59
Ireland (Euro) 155 124 105 99 94 78
Spain (Euro) 158 126 107 101 95 80
Sweden (Krona) 1359 1.085 919 867 819 687
Switzerland (Franc) 283 226 192 181 171 143
Italy (Euro) 152 122 104 98 92 77
Japan (Yen) 31405 25.127 21.325 20.118 18.901 15.914
Canada (CA Dollar) 244 195 165 156 147 125
Kuwait (Dinar) 50 40 35 33 31 25
Luxembourg (Euro) 161 128 109 103 97 82
Norway (Krona) 1193 952 808 762 719 604
Portugal (Euro) 155 124 105 99 93 78
Saudi Arabia (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 (TRY)
for the period of
07.01.2021 - 12.31.2021		 Travel Expense Amount
4,522.26 TRY and more 192,60
Between 4,489.90 - 4,522.25 TRY 167,80
Between 3,051.52 - 4,489.89 TRY 143,90
Between 2,978.70 - 3,051.51 TRY 119,90
2,978.69 TRY and less 96,00

You can reach the related circular via the link. (In Turkish)

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

Yazar Erdoğdu Onur Erol, Kategori Taxation Law

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