Daily Allowance is the money paid to employees in daily basis while they are working away from their workplace whether within the same country or abroad.
Tax exempt daily allowance amounts are determined by General Directorate of Budget and Fiscal Control in line with Travel Expense Law No.6245 twice a year.
01.01.2019-30.06.2019 DOMESTIC TAX EXEMPT DAILY ALLOWANCE AMOUNTS | |
Gross Salary (TRY) | Daily Allowance (TRY) |
3.284,86 and over | 61,50 |
3.261,35 -3.284,85 | 51,60 |
2.974,04 -3.261,34 | 48,15 |
2.608,37 -2.974,03 | 45,20 |
2.163,68 -2.608,36 | 39,85 |
2.163,67 and less | 38,75 |
The maximum daily allowances payable for business travel outside Turkey are as follows:
(GROSS SALARY AMOUNTS TRY) | ||||||
Countries and Currencies | II.Column | III.Column | IV.Column | V.Column | VIColumn | VII. Column |
3.284,86 and over | 3.261,35-3.284,85 | 2.974,04 -3.261,34 | 2.608,37 -2.974,03 | 2.163,68 -2.608,36 | 2.163,67 and less | |
USD.(USDDollar) | 182 | 146 | 124 | 117 | 110 | 93 |
Germany(Euro) | 164 | 131 | 111 | 105 | 99 | 83 |
Australia (Aud) | 283 | 227 | 192 | 181 | 171 | 143 |
Austria(Euro) | 166 | 132 | 112 | 106 | 100 | 84 |
Belgium(Euro) | 161 | 128 | 109 | 103 | 97 | 81 |
Denmark (dkr) | 1.238 | 988 | 838 | 791 | 746 | 627 |
Finland(Euro) | 148 | 119 | 100 | 95 | 90 | 74 |
France (Euro) | 160 | 127 | 108 | 102 | 96 | 81 |
Holland (Euro) | 156 | 125 | 106 | 100 | 94 | 80 |
England(Pound) | 115 | 91 | 78 | 74 | 69 | 59 |
Ireland (Euro) | 155 | 124 | 105 | 99 | 94 | 78 |
Spain (Euro) | 158 | 126 | 107 | 101 | 95 | 80 |
Swiss(sek) | 1.359 | 1.085 | 919 | 867 | 819 | 687 |
Switzerland(chf) | 283 | 226 | 192 | 181 | 171 | 143 |
Italy(Euro) | 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(kvd) | 50 | 40 | 35 | 33 | 31 | 25 |
Luxemburg(Euro) | 161 | 128 | 109 | 103 | 97 | 82 |
Norway(nok) | 1.193 | 952 | 808 | 762 | 719 | 604 |
Portugal(Euro) | 155 | 124 | 105 | 99 | 93 | 78 |
Saudi Arabia (Suudi A. 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 Count. (Euro) | 127 | 101 | 86 | 81 | 76 | 65 |
Other Countries(USD Dollar) | 157 | 125 | 106 | 100 | 95 | 80 |