Decree No. 8104 on per diems for travel to the Turkish Republic of Northern Cyprus and on foreign travel per diems was published in Official Gazette No. 32433 of 18 January 2024.
The “Decree on Per Diems for Travel to the Turkish Republic of Northern Cyprus and the Decree on Foreign Travel Per Diems (Decree No: 8104)” was published in Official Gazette No. 32433 of 18 January 2024.
The Decree does not change the foreign travel per diem amounts. It does, however, increase the travel allowance payable for travel to the Turkish Republic of Northern Cyprus.
1) Income tax exempt daily travel allowance for travel to the Turkish Republic of Northern Cyprus
Under the Decree, the income tax exempt amount of the daily travel allowance paid to personnel for travel to the Turkish Republic of Northern Cyprus has been set at TRY 919.00.
2) Tax exempt domestic per diem
Although not included in this Decree, under Schedule H annexed to the 2024 Central Government Budget Law (Per Diem and Allowance Amounts Payable under the Provisions of Travel Allowance Law No. 6245), TRY 480.00 of the daily travel allowance to be paid to personnel for domestic travel in the period 1 January 2024 – 31 December 2024 is exempt from income tax.
3) Schedule to be used in calculating foreign travel per diems in 2024
The income tax exempt foreign travel per diem amounts applicable in 2024 for employees with a gross monthly salary above TRY 19,137.36 can be found in the schedule below.
The Decree can be accessed through the link below.
Decree on Per Diems for Travel to the Turkish Republic of Northern Cyprus and the Decree on Foreign Travel Per Diems (Decree No: 8104)