Per diem calculator (harcırah)
Work out how much of a private-sector per diem is tax-exempt in Türkiye, what the excess does to payroll and what it costs the employer. See what changes when the company also pays the hotel and meals.
- BracketsTÜRMOB circular 22.07.2026/100
- Source2026 Budget Law, table H
- LawGVK 24/2 · 6245 · 5510 art. 80
Each day counts as a full day. Part days (Law 6245 art. 39) and assignments over 90 days (art. 42/a) aren’t modelled.
For information only. Not tax or legal advice; check with your accountant.
Spotted a wrong rate or result?
How it’s calculated
- 01The employee’s gross monthly salary is matched to the civil-service brackets for the period. The per diem of the matching grade is the daily exemption: ₺850–900.
- 02The part of the per diem above the exemption is wages. If the company also pays the hotel and meals, the whole per diem is wages.
- 03If the excess was paid net, it is grossed up for income tax and stamp duty.
- 04A documented travel allowance is outside social security contributions. Only stamp duty is taken from the exempt part.
Days = full days (art. 39 fractions and art. 42/a not modelled) Exempt = days × bracket (capped at the daily amount paid) Excess (net) = days × daily − Exempt Excess gross = Excess ÷ (1 − income tax rate − 0.00759) Employer = Exempt + Excess gross + Exempt × 0.00759
Gross salary ₺60,000, 3 days × ₺1,500, 27% bracket: the employer pays ₺5,212.15. If hotel and meals are also paid, ₺6,229.15: the employee takes home the same, the employer pays ₺1,017.00 more.
Values used
| Daily exemption | Grade (table H) | Gross monthly, Jan–Jun 2026 | Gross monthly, Jul–Dec 2026 |
|---|---|---|---|
| ₺900.00 | A-b | ₺35,907.57 and above | ₺40,762.28 and above |
| ₺890.00 | B-a | ₺35,657.75 – ₺35,907.56 | ₺40,478.69 – ₺40,762.27 |
| ₺880.00 | B-b | ₺33,437.16 – ₺35,657.74 | ₺37,957.87 – ₺40,478.68 |
| ₺870.00 | B-c | ₺29,551.12 – ₺33,437.15 | ₺33,546.43 – ₺37,957.86 |
| ₺860.00 | B-d | ₺23,992.69 – ₺29,551.11 | ₺27,236.51 – ₺33,546.42 |
| ₺850.00 | B-e | ₺23,992.68 and below | ₺27,236.50 and below |
Per diem amounts: 2026 Central Government Budget Law, table H (Official Gazette 31.12.2025/33124), fixed for the year. The top bracket follows common practice at ₺900 (row A-b); table H’s ₺925 row A-a isn’t used. The Treasury circulars of 06.01.2026 and 02.07.2026 set only the civil-service salary coefficient; the lira thresholds are computed from it and published in certified accountants’ circulars (Jan–Jun BBDAS 09.02.2026/40, Jul–Dec TÜRMOB 22.07.2026/100). In both periods sources differ on the 880 and 870 thresholds: one circular puts them lower by the equivalent of 600 index points. The tool uses the majority value and warns when a salary falls where the two tables give different brackets. Every day counts as a full day: the part-day fractions of Law 6245 art. 39 (1/3, 2/3), the duration rule of art. 42/a (90 days in full, the next 90 at 2/3, none after that) and the seniority pay added to the bracket aren’t modelled. Whether the art. 39 fractions apply to the private-sector exemption is itself an open question.
Questions
Every value on this page is dated and sourced. If something looks out of date, tell us.
Contact usPartly. Under GVK 24/2 actual travel costs are fully exempt, and the per diem is exempt up to the civil-service daily amount that matches the employee’s gross monthly salary. The excess is taxed as wages.
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