Turkey’s meal allowance framework sits across two separate regulatory tracks — social security and income tax — each with its own exemption thresholds and conditions. April 2026 raised the social security exemption ceiling, and both thresholds now stand at 300 TL per working day.
Article 10 of Law No. 7577, published in the Official Gazette No. 33227 on 17 April 2026, amended Law No. 5510 to provide that, “where the employer does not provide meals at the workplace or its premises, the portion of a daily meal allowance up to 300 TL per working day is excluded from the social security premium base,” and accordingly set the daily meal allowance exemption from social security premiums at 300 TL, effective as of 17 April 2026.
How Meal Allowances Can Be Provided
Employers in Turkey may structure meal benefits through various methods, including operating an on-site canteen, outsourcing catering services for on-premises consumption, providing meal cards, vouchers or tickets, paying cash allowances directly to employees, or entering into agreements with external restaurants where services are invoiced to the employer.
Social Security (SGK) Treatment
| Method of Provision | SGK Treatment |
|---|---|
| Meals provided at the workplace or its premises (in-house or outsourced) | Fully exempt from social security premiums |
| Meal allowances provided via cash, meal cards, vouchers, or similar instruments | Exempt up to 300 TL per working day; excess is subject to social security premiums |
Income Tax Treatment
(Based on Income Tax General Communiqué No. 332)
| Method of Provision | Tax Treatment |
|---|---|
| On-site meals (provided directly or via catering) | Fully exempt |
| Off-site restaurant (invoiced to employer) | Exempt up to 300 TL+ VAT (10% for food services) per day |
| Cash payment to employee | Exempt up to 300 TL per day |
| Meal cards / vouchers | Exempt up to 300 TL + VAT (10% for food services) per day |
Key Compliance Considerations
Meal allowance calculations must be based on actual working days rather than calendar days. Employers are required to retain supporting documentation such as invoices, meal card statements, or contractual service records for audit purposes. Where meals are provided on-site, accurate per-employee cost allocation is recommended, as these amounts may be relevant for certain employment-related calculations. Furthermore, the 300 TL exemption threshold is subject to annual adjustment in line with the revaluation rate determined under Article 298(B) of the Tax Procedure Law No. 213.
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