The tax-exempt travel allowances in Turkey amounts for domestic and international trips for the period January 1, 2025 – June 30, 2025, have been established based on the civil servant salary coefficients applicable for this timeframe. These figures align with Annex H of the Central Government Budget Law, published in the Official Gazette on December 31, 2024 (Issue No. 32769), and Article 24/2 of the Income Tax Law.
The per diem rates for international travel, effective from January 1, 2025, were determined under the framework of the “Decision on Allowances for Travel to the Turkish Republic of Northern Cyprus” and the “Decision on Overseas Allowances”, as outlined in the Official Gazette dated January 11, 2025 (Issue No. 32779) under Decision No. 9396.
Tax-Exempt Domestic Travel Allowances in Turkey
For business-related domestic trips between January 1, 2025 – June 30, 2025, the daily per diem allowances that are exempt from income tax are as follows:
| Monthly Gross Salary (TRY) | Tax-Exempt Travel Allowance (TRY) |
|---|---|
| 25,467.70 and above | 686.00 |
| Between 25,285.44 – 25,467.69 | 680.00 |
| Between 23,665.35 – 25,285.43 | 650.00 |
| Between 20,830.19 – 23,665.34 | 635.00 |
| Between 16,774.90 – 20,830.18 | 610.00 |
| 16,774.89 and below | 600.00 |
Tax-Exempt International Travel Allowances
The following are the daily travel allowances in Turkey exempt from tax for overseas travel between January 1, 2025 – June 30, 2025. The applicable amounts are categorized based on the employee’s monthly gross salary and the country of travel:
| Country (Currency) | 25,467.70+ TRY | 25,285.44 – 25,467.69 TRY | 23,665.35 – 25,285.43 TRY | 20,830.19 – 23,665.34 TRY | 16,774.90 – 20,830.18 TRY | 16,774.89 TRY and below |
|---|---|---|---|---|---|---|
| USA (USD) | 182 | 146 | 124 | 117 | 110 | 93 |
| Germany (EUR) | 164 | 131 | 111 | 105 | 99 | 83 |
| Australia (AUD) | 283 | 227 | 192 | 181 | 171 | 143 |
| Austria (EUR) | 166 | 132 | 112 | 106 | 100 | 84 |
| Belgium (EUR) | 161 | 128 | 109 | 103 | 97 | 81 |
| Denmark (DKK) | 1,238 | 988 | 838 | 791 | 746 | 627 |
| Finland (EUR) | 148 | 119 | 100 | 95 | 90 | 74 |
| France (EUR) | 160 | 127 | 108 | 102 | 96 | 81 |
| Netherlands (EUR) | 156 | 125 | 106 | 100 | 94 | 80 |
| United Kingdom (GBP) | 115 | 91 | 78 | 74 | 69 | 59 |
| Ireland (EUR) | 155 | 124 | 105 | 99 | 94 | 78 |
| Spain (EUR) | 158 | 126 | 107 | 101 | 95 | 80 |
| Sweden (SEK) | 1,359 | 1,085 | 919 | 867 | 819 | 687 |
| Switzerland (CHF) | 283 | 226 | 192 | 181 | 171 | 143 |
| Italy (EUR) | 152 | 122 | 104 | 98 | 92 | 77 |
| Japan (JPY) | 31,405 | 25,127 | 21,325 | 20,118 | 18,901 | 15,914 |
| Canada (CAD) | 244 | 195 | 165 | 156 | 147 | 125 |
| Kuwait (KWD) | 50 | 40 | 35 | 33 | 31 | 25 |
| Luxembourg (EUR) | 161 | 128 | 109 | 103 | 97 | 82 |
| Norway (NOK) | 1,193 | 952 | 808 | 762 | 719 | 604 |
| Portugal (EUR) | 155 | 124 | 105 | 99 | 93 | 78 |
| Saudi Arabia (SAR) | 617 | 492 | 418 | 395 | 372 | 313 |
| Greece (EUR) | 158 | 126 | 107 | 101 | 95 | 80 |
| Kosovo (EUR) | 123 | 98 | 83 | 78 | 74 | 63 |
| Other EU Countries (EUR) | 127 | 101 | 86 | 81 | 76 | 65 |
| Other Countries (USD) | 157 | 125 | 106 | 100 | 95 | 80 |
Travel Allowances for the Turkish Republic of Northern Cyprus (TRNC)
For those assigned to temporary duty in Northern Cyprus, the following per diem rates apply for the period of January 1, 2025 – June 30, 2025:
| Monthly Gross Salary (TRY) | Tax-Exempt Travel Allowance (TRY) |
|---|---|
| 25,467.70 and above | 1,470 |
| Between 25,285.44 – 25,467.69 | 1,294 |
| Between 17,184.99 – 25,285.43 | 1,120 |
| Between 16,774.90 – 17,184.98 | 942 |
| 16,774.89 and below | 766 |
Further Information
For access to the official circular containing these details, please refer to the provided link (in Turkish). If you have any questions or need further clarification, please reach out to your designated customer representative.