In accordance with the letter of the Ministry of Treasury and Finance, General Directorate of Public Financial Management and Transformation dated 6/07/2020 and numbered 27998389-010.06.02-368870, the expense limits exempt from income tax for the period of 1 July 2020 - 31 December 2020 has been announced.
The Tax-Exempt Amounts of Domestic Travel Expenses
The tax-exempt amounts of domestic travel allowances for the period of 01 July 2020 and 31 December 2020 are as below.
| Monthly Gross Amounts
(TL) for the period of 1.7.2020-31.12.2020 |
Daily Amount Exempt From Tax (TR) | Reference Column As The Basis of Travel Expense | ||
|---|---|---|---|---|
| 3,885.08 | TL and more | 66.85 | II | |
| 3,857.28 | 3,885.07 | TL in between | 56.10 | III |
| 3,517.46 | 3,857.27 | TL in between | 52.35 | IV |
| 3,084.97 | 3,517.45 | TL in between | 49.15 | V |
| 2,559.03 | 3,084.96 | TL in between | 43.35 | VI |
| 2,559.02 | TL TL and less | 42.15 | VII | |
The Tax-Exempt Amounts of Foreign Travel Expenses
The tax-exempt amounts of foreign travel expenses for the period of 01 July 2020 and 31 December 2020 are as below.
| Daily Amounts Determined for Income Bracket Groups Identified As Per Monthly Gross Amounts Between the Dates of 01/07/2020 - 31/12/2020 | ||||||
|---|---|---|---|---|---|---|
| WAGE BRACKETS | ||||||
| Monthly Gross Amount / Countries and Currency | II. Column | III. Column | IV. Column | V. Column | VI. Column | VII. Column |
| 3,885.08 TL and more |
3,857.28 - 3,885.07 TL in between |
3,517.46 - 3,857.27 TL in between |
3,084.97 - 3,517.45 TL in between |
2,559.03 - 3,084.96 TL in between |
2,559.02 TL and less |
|
| The U.S. (US Dollar) | 182 | 146 | 124 | 117 | 110 | 93 |
| Germany (Euro) | 164 | 131 | 111 | 105 | 99 | 83 |
| Australia (Australian Dollar) | 283 | 227 | 192 | 181 | 171 | 143 |
| Austria (Euro) | 166 | 132 | 112 | 106 | 100 | 84 |
| Belgium (Euro) | 161 | 128 | 109 | 103 | 97 | 81 |
| Japan (Japanese Yen) | 31,405 | 25,127 | 21,325 | 20,118 | 18,901 | 15,914 |
| Canada (Canadian Dollar) | 244 | 195 | 165 | 156 | 147 | 125 |
| Kuwait (Kuwaiti Dinar) | 50 | 40 | 35 | 33 | 31 | 25 |
| Luxemburg (Euro) | 161 | 128 | 109 | 103 | 97 | 82 |
| Norway (Norwegian Krone) | 1,193 | 952 | 808 | 762 | 719 | 604 |
| Portugal (Euro) | 155 | 124 | 105 | 99 | 93 | 78 |
| Saudi Arabia (Saudi Arabian Riyal) | 617 | 492 | 418 | 395 | 372 | 313 |
| Greece (Euro) | 158 | 126 | 107 | 101 | 95 | 80 |
| Kosovo (Euro) | 123 | 98 | 83 | 78 | 74 | 63 |
| Other EU Countries (Euro) | 127 | 101 | 86 | 81 | 76 | 65 |
| Other Countries (US Dollar) | 157 | 125 | 106 | 100 | 95 | 80 |
Turkish Republic of Northern Cyprus (KKTC) Travel Expense Amounts
Travel expense parameters determined for the ones on temporary duty in Cyprus are as below.
| Monthly Gross Amounts (TL) for the period of 1.7.2020-31.12.2020 |
Travel Expense Amount |
|---|---|
| 3,885.08 TL and more | 175,20 |
| 3,857.28-3,885.07 TL in between | 152,70 |
| 2,621.59-3,857.27 TL in between | 130,90 |
| 2,559.03-2,621.58 TL in between | 109,10 |
| 2,559.02 TL TL and less | 87,30 |
You can reach the related circular via the link.
Originally published by Cott Group , July 2020
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
