Number: 17

Date: 25/01/2022

Title:

Domestic and abroad daily allowance amounts exempted from income tax in scope of coefficients re-determined according to Law numbered 7351 (01.01.2022-30.06.2022).


Civil servant coefficients which shall be applied in 01.01.2022-30.06.2022 period in scope of article 16 of Law numbered 7351 published on Official Gazette dated January 22, 2022 have been re-determined.

The table demonstrating the new income brackets re-calculated through using domestic daily allowance amounts exempted from income tax and above coefficients required to be applied in the same period. (Table 1).

On the other hand, foreign currency amounts of overseas daily allowances determined according to Presidency Decree numbered 5090 published on Official Gazette dated Tuesday, January 11, 2022 is attached to our circular. (Table 2).

In addition, the following issues should be taken into account in terms of overseas daily allowance implementation:

- In terms of temporary overseas travels and accommodations covering multiple countries, daily allowance amount regarding related country for staying periods in each countries is taken as basis.

- Amounts demonstrated in table attached to our circular can be paid 50% more for the first 10 days of overseas travel and accommodation period.


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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