Tax exemptions may be applied in payroll for meal and transportation allowances provided to employees by employers, within the annually determined limits.
For meal allowances, regardless of whether they are provided in cash or via card, the daily exemption amount has been announced as 300 TRY.
For transportation allowances, there is no exemption for cash transportation payments; however, if the assistance is provided by loading credit onto a transportation card, a daily exemption of 158 TRY may be applied.
The income tax exemption amounts for 2026 have been updated as follows:
| 2026 Transportation and Meal Allowance Income Tax Exemptions | ||
| Exemption | Payment | Amount (Daily) |
| Income Tax Exemption | Meal Allowance | 300 ₺ |
| Transportation Card | 158 ₺ |
