The travel allowance amounts that will apply during the first six months of 2026 have been officially announced. These amounts are based on the Circular issued by the Public Financial Management and Transformation General Directorate of the Ministry of Treasury and Finance, dated 6 January 2026 and numbered 27998389-010.06.02-4481518.
This Circular sets out the financial and social benefit parameters for the January–June 2026 period, taking into account the updated civil servant salary coefficients. Within this framework, the domestic daily travel allowances that are exempt from income tax have been recalculated and will be valid between 1 January 2026 and 30 June 2026.
In addition, international travel allowance rates have been determined in line with Presidential Decision No. 9396, published in the Official Gazette on 11 January 2025 (No. 32779). These rates apply to overseas assignments, including travels to the Turkish Republic of Northern Cyprus (TRNC), starting from 1 January 2026.
All domestic and international allowance amounts have been established based on civil servant salary coefficients and the provisions of the relevant legislation.
Domestic Travel Allowance Amounts Exempt from Income Tax
(Valid from 1 January 2026 to 30 June 2026)
The income tax–exempt daily domestic travel allowance amounts are determined according to the employee’s gross monthly salary, as outlined below:
| Gross Monthly Salary (TRY) | Daily Allowance Exempt from Income Tax (TRY) |
|---|---|
| TRY 35,907.57 and above | 900.00 |
| TRY 35,657.75 – TRY 35,907.56 | 890.00 |
| TRY 32,604.43 – TRY 35,657.74 | 880.00 |
| TRY 28,718.40 – TRY 32,604.42 | 870.00 |
| TRY 23,992.69 – TRY 28,718.39 | 860.00 |
| TRY 23,992.68 and below | 850.00 |
International Travel Allowance Amounts Exempt from Income Tax
The international daily allowance rates continue to be governed by Presidential Decision No. 9396, published on 11 January 2025, and remain unchanged for the 2026 first-half period.
Below are the income tax–exempt daily international travel allowance amounts applicable between 1 January 2026 and 30 June 2026 for employees whose gross monthly salary is TRY 35,907.57 or higher:
| Country | Currency | Daily Allowance |
|---|---|---|
| United States | USD | 182 |
| Germany | EUR | 164 |
| Australia | AUD | 283 |
| Austria | EUR | 166 |
| Belgium | EUR | 161 |
| Denmark | DKK | 1,238 |
| Finland | EUR | 148 |
| France | EUR | 160 |
| Netherlands | EUR | 156 |
| United Kingdom | GBP | 115 |
| Ireland | EUR | 155 |
| Spain | EUR | 158 |
| Sweden | SEK | 1,359 |
| Switzerland | CHF | 283 |
| Italy | EUR | 152 |
| Japan | JPY | 31,405 |
| Canada | CAD | 244 |
| Kuwait | KWD | 50 |
| Luxembourg | EUR | 161 |
| Norway | NOK | 1,193 |
| Portugal | EUR | 155 |
| Saudi Arabia | SAR | 617 |
| Greece | EUR | 158 |
| Kosovo | EUR | 123 |
| Other EU Countries | EUR | 127 |
| Other Countries | USD | 157 |
Turkish Republic of Northern Cyprus (TRNC) Travel Allowance
For personnel who are temporarily or permanently assigned to the Turkish Republic of Northern Cyprus, the daily travel allowance amounts are also regulated under Presidential Decision No. 9396.
Accordingly, the income tax–exempt daily allowance for temporary assignments to the TRNC has been set at TRY 1,470.00, covering both the travel period and the duration of the assignment. No revisions have been made to this amount for the 2026 first-half period.