Number: 9

Date: 06/01/2020

Title:Domestic and foreign daily allowance amounts exempt from income tax (01.01.2020-30.06.2020).

Coefficients to be applied for the period of 01.01.2020-30.06.2020 within the scope of articles 4 and 7 of Civil Service Arbitration Committe Decision published in the Official Gazette dated 1 September 2019 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).  

 

Gross monthly amount (TL)

Daily amount exempt from income tax

3.673,82 and over

TRL 66,85

3.647,53 - 3.673,81

TRL 56,10

3.326,19 - 3.647,52

TRL 52,35

2.917,22 - 3.326,18

TRL 49,15

2.419,89 - 2.917,21

TRL 43,35

2.419,88 and lower

TRL 42,15


Also, please find the foreign currency denominated amounts for daily allowances applicable abroad, identified through the Presidential Decision no.714 published in the Official Gazette dated 7 February 2019 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. 

 

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

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.
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