The coefficients to be applicable for the period of 01.01.2017-30.06.2017 within the scope of articles 5 and 8 of 3rd term joint agreement published in the Official Gazette dated 23 August 2015 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). Also, amounts for foreign daily allowances in foreign currencies set through the Council of Ministers Decision no. 2014/7128 published in the Official Gazette dated 1 January 2015 are provided within the attachment of our circular. (Table 2). Furthermore, matters to take into account concerningthe 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.
| Table 1: | Monthly gross amount (TL) | Daily allowance amount exempt from income tax | | 2.416,15 and over | 57,50 TL | | 2.398,86 - 2.416,14 | 48,25 TL | | 2.187,53 - 2.398,85 | 45,00 TL | | 1.918,57 - 2.187,52 | 42,25 TL | | 1.591,49 - 1.918,56 | 37,25 TL | | 1.591,48 and lower | 36,25 TL | |
Table 2:
| Countries | Daily allowance amount | Currency | Countries | Daily Allowance Amount | Currency | | USA | 182 | USD | Switzerland | 283 | Swiss franc | | 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 | Norwegian Krone | | France | 160 | Euro | Portugal | 155 | Euro | | Netherlands | 156 | Euro | Saudi Arabia | 617 | Saudi Arabian Riyali | | 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 | | | 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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