Coefficients to be applied in the period of 01.07.2019-31.12.2019 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). Table 1: Monthly gross amount (TL) | Daily allowance amount exempt from income tax | 3.482,61 and more | 61,50 TL | 3.457,69 - 3.482,60 | 51,60 TL | 3.153,08 - 3.457,68 | 48,15 TL | 2.765,39 - 3.153,07 | 45,20 TL | 2.293,94 - 2.765,38 | 39,85 TL | 2.293,93 and less | 38,75 TL | Also, please find the foreign currency denominated amounts for daily allowances applicable abroad, identified through the Presidential Decision series no. 714 published in the Official Gazette dated 7 February 2019 within the attachment of our circular (Table 2). Table 2: Countries | Daily Allowance Amount | Currency | Countries | Daily Allowance Amount | Currency | USA | 182 | USD | Switzerland | 283 | Swiss Frank | Germany | 164 | Euro | Italy | 152 | Euro | Australia | 283 | Australian Dollar | Japan | 31.405 | Japanese Yen | Austria | 166 | Euro | Canada | 244 | Canadian Dollar | 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 | Holland | 156 | Euro | Saudi Arabia | 617 | Saudi Arabian Riyal | England | 115 | Pound | Greece | 158 | Euro | Ireland | 155 | Euro | Kosovo | 123 | Euro | Spain | 158 | Euro | Other EU Countries | 127 | Euro | Sweden | 1.359 | Swedish Krone | Other Countries | 157 | USD | 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.
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