The coefficients applicable from 1 July to 31 December 2026 were determined by the Ministry of Treasury and Finance under Circular No. 27998389-010.06.02-4870801, dated 3 July 2026. Based on these coefficients and Article 24(2) of Income Tax Law No. 193, the following domestic and overseas per diem limits may be applied as income tax-exempt amounts during the second half of 2026.

Domestic Tax-Exempt Per Diem Rates in Türkiye

For domestic business travel between 1 July and 31 December 2026, employers may provide a daily allowance that is exempt from income tax up to the limit corresponding to the employee’s gross monthly salary band. Any payment exceeding the applicable daily limit is treated as taxable employment income.

Gross Monthly Salary Band Tax-Exempt Daily Limit
TRY 40,762.28 and above TRY 900.00
TRY 40,478.69 – TRY 40,762.27 TRY 890.00
TRY 37,012.56 – TRY 40,478.68 TRY 880.00
TRY 32,601.13 – TRY 37,012.55 TRY 870.00
TRY 27,236.51 – TRY 32,601.12 TRY 860.00
TRY 27,236.50 and below TRY 850.00

Overseas Tax-Exempt Per Diem Rates

For employees whose gross monthly salary is TRY 40,762.28 or above, the maximum income tax-exempt overseas daily allowances applicable from 1 July to 31 December 2026 are shown below. The applicable limit is determined according to the destination and currency.

Destination Currency Daily Allowance
United States 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

Legal basis: Article 24(2) of Income Tax Law No. 193 and Ministry of Treasury and Finance Circular No. 27998389-010.06.02-4870801, dated 3 July 2026. These amounts apply from 1 July through 31 December 2026.