- within Tax topic(s)
- in Africa
In accordance with the letter of the Ministry of Treasury and Finance, General Directorate of Public Financial Management and Transformation dated 6/01/2021 and numbered 27998389-010.06.02-11638, the expense limits exempt from income tax for the period of 1 January 2021 - 30 June 2021 has been announced.
The Tax-Exempt Amounts of Domestic Travel Expenses
The tax-exempt amounts of domestic travel allowances for the period of 01 January 2021 and 30 June 2021 are as below.
| Monthly Gross Amounts
(TRY) for the period of 1.1.2021-30.06.2021 |
Daily Amount Exempt From Tax (TRY) |
Reference Column As The Basis of Travel Expense |
||
| 4,169.88 | TRY and more | 73,50 | II | |
| 4,140.04 | 4,169.87 | TRY in between | 61,65 | III |
| 3,775.31 | 4,140.03 | TRY in between | 57,55 | IV |
| 3,311.11 | 3,775.30 | TRY in between | 54,05 | V |
| 2,746.61 | 3,311.10 | TRY in between | 47,65 | VI |
| 2,746.60 | TRY and less | 46,35 | VII | |
The Tax-Exempt Amounts of Foreign Travel Expenses
The tax-exempt amounts of foreign travel expenses for the period of 01 January 2021 and 30 June 2021 are as below.
| Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of 01/01/2021 - 30/06/2021 | ||||||
| WAGE BRACKETS | ||||||
| Monthly Gross Amount / Countries and Currency | II. Column | III. Column | IV. Column | V. Column | VI. Column | VII. Column |
| 4,169.88 TRY and more |
4,140.04 - 4,169.87 TRY in between |
3,775.31 - 4,140.03 TRY in between |
3,311.11 - 3,775.30 TRY in between |
2,746.61 - 3,311.10 TRY in between |
2,746.60 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 |
| Kosova (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 1.1.2021 - 30.06.2021 |
Travel Expense Amount |
| 4,169.88 TRY and more | 192,60 |
| 4,140.04 - 4,169.87 TRY in between | 167,80 |
| 2,813.75 - 4,140.03 TRY in between | 143,90 |
| 2,746.61 - 3,775.30 TRY in between | 119,90 |
| 2,746.61 - 3,311.10 TRY in between | 96,00 |
You can reach the related circular via the link in Turkish.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
