Turkish Labor Law
Meal and transport allowances provided by employers are subject to tax exemption in the amounts determined each year.
With the new regulation in food allowance, the daily exemption amount has been announced as 110 ₺, regardless of whether it is provided in cash or by card. If meal allowance is made through the workplace cafeteria, this allowance should be expensed in accounting without being included in the payroll.
While there is no exception for the cash allowance for transport, an exception of 56 ₺ per day can be applied if the allowance is deposited to the transport card. In case this allowance is provided in the form of a company bus, it should be expensed in accounting without being included in the payroll.
Income tax exemption amounts for 2023 have been updated as follows:
| 2023 Meal and Transport Allowance Income Tax Exemptions | ||
| Exemption | Payment | Amount (Daily) |
| Income Tax Exemption | Meal | 110 ₺ |
| Transport Card | 56 ₺ |
