Civil servant coefficients which shall be applied in 01.07.2024-31.12.2024 in scope of articles 4 and 7 of Public Officials Arbitration Board Decision published on Official Gazette dated September 03, 2023 have been determined. The table demonstrating the new income brackets calculated through using domestic daily allowance amounts exempted from income tax and above coefficients required to be applied in the same period is as follows: (Table 1). On the other hand, foreign currency amounts of overseas daily allowances determined according to Presidency Decree numbered 8104 published on Official Gazette dated January 18, 2024 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 country is taken as basis. - For the first 10 days of overseas travel and residence period, amounts which are demonstrated attached to our circular can be paid as 50% more. Table 1: Gross monthly amount (TRY) | Allowance amount exempted from income tax (TRY) | 22.832,79 and more | 480 | 22.669,39 - 22.832,78 | 465 | 20.672,23 - 22.669,38 | 435 | 18.130,41 - 20.672,22 | 420 | 15.039,36 - 18.130,40 | 405 | 15.039,35 and less | 400 | Table 2: Countries | Allowance amount | Currency | Countries | Allowance amount | Currency | USA | 182 | US Dollars | 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 | Kuwaiti dinar | Denmark | 1.238 | Denmark Krone | Luxembourg | 161 | Euro | Finland | 148 | Euro | Norway | 1.193 | Norwegian krone | France | 160 | Euro | Portugal | 155 | Euro | Netherlands | 156 | Euro | Saudi Arabia | 617 | Saudi Arabia riyal | England | 115 | British 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 | US Dollars | |