| Daily allowances exempt from tax according to the article 24/2 of Income Tax Law with no. 193
|
Gros income valid between
01.07.2012 and 31.12.2012
|
:
|
Daily allowance
exempt from tax
|
|
1.638,00 TL and over
|
:
|
43,50 TL
|
|
1.625,11 - 1.637,99
|
:
|
36,50 TL
|
|
1.467,61 - 1.625,10
|
:
|
33,50 TL
|
|
1.267,16 - 1.467,60
|
:
|
31,00 TL
|
|
1.023,40 - 1.267,15
|
:
|
28,00 TL
|
|
1.023,39 and less
|
:
|
27,00 TL
|
|
Gros income valid between
01.01.2012 and 30.06.2012
|
:
|
Daily allowance
exempt from tax
|
|
1.514,40 TL and over
|
:
|
43,50 TL
|
|
1.502,48 - 1.514,39
|
:
|
36,50 TL
|
|
1.356,87 - 1.502,47
|
:
|
33,50 TL
|
|
1.171,55 - 1.356,86
|
:
|
31,00 TL
|
|
946,18 - 1.171,54
|
:
|
28,00 TL
|
|
946,17 and less
|
:
|
27,00 TL
|
The allowances (daily) exceeding the State Officer daily allowance corresponding to the gross wages of the officers will be subject to income tax.
|
