Number: 10

Date: 04/01/2018

Title:

Domestic and foreign daily allowance amounts exempt from income tax (01.01.2018-30.06.2018).


The coefficients to be applicable for the period of 01.01.2018-30.06.2018 within the scope of articles 5 and 8 of 4th term joint agreement published in the Official Gazette dated 25 August 2017 have been identified.

Domestic daily allowance amounts exempt from income tax that should be implemented in the same period and the table indicating the new income brackets calculated with the mentioned coefficients are provided below. (Table 1).

Gross monthly amount (TL)

Daily amount exempt from income tax

2.730,35 and over

61,50 TL

2.710,81 - 2.730,34

51,60 TL

2.472,00 - 2.710,80

48,15 TL

2.168,06 - 2.471,99

45,20 TL

1.798,44 - 2.168,05

39,85 TL

1.798,43 and lower

38,75 TL


Also, amounts for foreign daily allowances in foreign currencies set through the Council of Ministers Decision no. 2016/9715 published in the Official Gazette dated 20 January 2017 are provided within the attachment of our circular. (Table 2).

Countries

Daily amount

 Currency

Countries

Daily amount

Currency

US

182

USD

Switzerland

283

Swiss Frank

Germany

164

Euro

Italy

152

Euro

Australia

283

Australian Dollars

Japan

31.405

Japanese Yen

Austria

166

Euro

Canada

244

Canadian Dollars

Belgium

161

Euro

Kuwait

50

Kuwait Dinar

Denmark

1.238

Danish Krone

Luxemburg

161

Euro

Finland

148

Euro

Norway

1.193

Norway Krone

France

160

Euro

Portugal

155

Euro

Holland

156

Euro

Saudi Arabia

617

Saudi Arabian Riyal

UK

115

Sterlin

Greece

158

Euro

Ireland

155

Euro

Kosovo

123

Euro

Spain

158

Euro

Other EU countries

127

Euro

Sweden

1.359

Swedish Krona

Other countries

157

USD


Furthermore, matters to take into account concerning the foreign daily allowance implementation are stated as below:

•Amount of daily allowance specific to that country is taken as basis for the length of stay at each country concerning the temporary foreign assignment, 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.

 

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