Number: 77

Date: 08/07/2022


Daily meal and transportation costs, which are exempt from income tax, have been increased, effective from 1 July.

The following applies for daily meal and transportation costs according to article paragraph 1 of article 23 of Income Tax Law and Presidency Decree numbered 5799 and published on Official Gazette dated July 08, 2022:

- According to subparagraph (8); daily meal fee, which is valid in cases where food is not served to the service personnel in the workplace or outbuildings and considered as an exemption from income tax has been increased to 51 TRY from 34 TRY and

- According to subparagraph (10), daily transportation fee, which is given as an exemption from income tax and is given for the days worked for the service person to go to and from the workplace has been increased to 25,50 TRY from 17 TRY.

Such amounts shall be applied applicable as of July 1, 2022.

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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