Pursuant to Circular No. 27998389-010.06.02-4481518 issued by the Ministry of Treasury and Finance (General Directorate of Public Financial Management and Transformation), the applicable coefficients for 01.01.2026–30.06.2026 have been determined. Accordingly, under Article 24 of the Income Tax Law, the income tax-exempt domestic and overseas daily allowance amounts for this period are calculated as follows.

  • Within Türkiye (Domestic) – Tax-exempt per diem (01.01.2026 – 30.06.2026)

For domestic business travel, employers may pay a per diem that is income tax-exempt up to the relevant daily cap determined by the employee’s gross monthly salary band. Any amount above the cap is treated as taxable salary.

For 01.01.2026 – 30.06.2026, the domestic daily caps are as follows (TRY/day):

TRY 35.907,57 and above 900,00 TRY
TRY 35.657,75 – TRY 35.907,56 890,00 TRY
TRY 32.604,43 – TRY 35.657,74 880,00 TRY
TRY 28.718,40 – TRY 32.604,42 870,00 TRY
TRY 23.992,69 – TRY 28.718,39 860,00 TRY
TRY 23.992,68 and below 850,00 TRY
  • Outside Türkiye (Overseas) – Tax-exempt per diem (01.01.2026 – 30.06.2026)

For employees whose gross monthly salary exceeds TRY 35,907.57, the income tax-exempt overseas daily allowance amounts applicable for the period 01.01.2026–30.06.2026 will be applied as follows.

Gross Monthly Salary (TRY) 35,907.57 and above

Daily Allowance (Currency)
Destination Country
USA (USD) 199
Germany (EUR) 176
Australia (AUD) 312
Austria (EUR) 183
Belgium (EUR) 175
Denmark (DKK) 1,320
Finland (EUR) 159
France (EUR) 169
Netherlands (EUR) 170
United Kingdom (GBP) 127
Ireland (EUR) 161
Spain (EUR) 168
Sweden (SEK) 1,462
Switzerland (CHF) 286
Italy (EUR) 162
Japan (JPY) 32,159
Canada (CAD) 264
Kuwait (KWD) 56
Luxembourg (EUR) 173
Norway (NOK) 1,317
Portugal (EUR) 164
Saudi Arabia (SAR) 677
Greece (EUR) 166
Kosovo (EUR) 135
Other EU Countries (EUR) 140
Other Countries (USD) 173