Coefficients to be applied in the period of 01.07.2018-31.12.2018 within the scope of articles 5 and 8 in the fourth term joint agreement published in the Official Gazette dated 25 August 2017 have been identified. The table containing tax-exempt daily allowance amounts domestically applicable and new income tax brackets calculated using the mentioned coefficients is provided below (Table 1). Also, please find the foreign currency denominated amounts for daily allowances applicable abroad, identified through the Council of Ministers Decision series no. 2018/11213 published in the Official Gazette dated 16 February 2018 within the attachment of our circular (Table 2). Additionally, matters provided below should be paid attention concerning the implementation on allowances for travels abroad: - On temporary assignment travels and stays abroad covering more than one country, the allowance amount specific to the related country should be taken into account for stays in each country. - For the first 10 days within the total foreign travel and stay period, amounts disclosed on the table attached to our circular may be paid 50 % more. |