Council of Ministers Decision setting the foreign daily allowance amounts to be applicable in 2017 published.

The foreign daily allowance amounts to be applicable as of 1 January 2017 have been set through the Council of Ministers Decision no.2016/9715 published in the Official Gazette dated 20 January 2017.

Pertaining to that, to be applicable for employees with gross wage amount over 2.416,15 TL, foreign daily allowance amounts exempt from income tax to be applicable as of 1 January 2017 are provided within the table attached to our circular.

Also, the matters outlined below should be taken into account on implementation of foreign daily allowance:

- Amount of daily allowance specific to that country is taken as basis for the length of stay at each country concerning the temporary foreign assignments, journeys and presence covering more than one country.

- For the first 10 days of international travels and stays, amounts indicated in the table attached to our circular could be paid up 50 % more.

Our explanations provided above include general information on the issue. No responsibility can be claimed against    
EY and/or  Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.


Best Regards,
Kuzey YMM ve Bağımsız Denetim  A.Ş.