How Are Expenses and Per Diems Managed in Turkey?



Modified on: Mon, 22 Sep, 2025 at 7:18 PM

Horizons Turkey supports employees in claiming legitimate business expenses and per diems incurred during work-related travel. All claims must comply with Turkish tax regulations and company policies to ensure accuracy, transparency, and timely reimbursement.



Expense Claims

To claim business expenses, employees must provide valid proof of expenditure. According to the Turkish Tax Procedure Law, each receipt must include:

  • Supplier’s name and address
  • Date of the transaction
  • Description of goods or services provided
  • Total amount paid

Receipts must be clear, complete, and accurate. Incomplete or illegible receipts may delay reimbursement.



Mileage Claims

Employees using personal vehicles for business travel can claim mileage expenses. The Turkish Revenue Administration (Gelir İdaresi Başkanlığı) provides mileage rates based on vehicle type.

To support mileage claims, employees must maintain a detailed mileage log including:

  • Date of each journey
  • Purpose of the trip
  • Start and end locations
  • Total kilometers traveled

A well-maintained log is essential for compliance and reimbursement.



Travel & Per Diems


Travel Expenses

  • Air Travel: Economy class is standard unless otherwise approved. Airline e-ticket + invoice required.
  • Bus/Train/Tram: Tickets + invoices (if available) required.
  • Taxi/Cab: Receipts (fiş or invoice) required.
  • Rental Cars: Invoice must show company name + tax ID. Fuel and tolls reimbursed with receipts.


Parking & Tolls

  • Parking fees and tolls (HGS/OGS) are reimbursable if related to business travel.
  • If using company-rented vehicles, tolls are billed directly.
  • If using personal or external rentals, submit tolls and parking fees as separate expenses with receipts/invoices.
  • Parking fines (e.g., illegal parking) are not reimbursable.


Per Diems

  • Per diems cover meals, lodging, and incidentals.
  • Rates vary by position and destination.
  • Refer to official government rates before submitting claims.


2025 Per Diem Rates

  • Domestic travel: TRY 600/day (approx.)
  • International travel: USD 50–200/day depending on country
  • Food allowance exemption: TRY 240/day (tax-exempt)
    • Higher allowances are taxable on the excess.
    • Employees must document the number of working days they receive this amount.


Meal Allowances

  • Based on:
    • Duration of business trip
    • Destination and nature of travel
    • Company-specific policies
  • Receipts required unless covered by fixed per diem.


Restrictions on Per Diem Claims

Per diems cannot be claimed when:

  • No actual expense is incurred
  • Meals are taken at home or provided free (e.g., during events)
  • Accommodation is covered directly by the company
  • Alcoholic beverages are included (except for business meals or special invitations)



Invoicing & Documentation

Required Documentation

To ensure tax-free reimbursement, invoices must include:

  • Supplier’s tax ID
  • Horizons Turkey legal name and tax number
  • Date, amount, and VAT breakdown

Invoice Requirements

  • Invoices must be issued to Horizons Turkey.
  • Small cash receipts (fiş) are acceptable for amounts under TRY 4,400 (2025 limit).
  • Formal invoices are required for amounts above TRY 4,400.


Important Considerations

  • Receipts must be in Turkish or translated if foreign
  • Expenses must be incurred directly for business purposes
  • Payments should be made via bank transfer or company card when possible
  • Expenses must be reported within the fiscal year; they cannot be carried forward


Reimbursement & Taxability

Tax-Free Reimbursable Expenses

With proper documentation, the following are tax-free:

  • Travel (flights, trains, taxis, car rentals, fuel)
  • Accommodation (hotels with invoice)
  • Business meals (with invoice showing attendees and purpose)
  • Office supplies, work equipment, internet/phone bills (if business-related)

Entertainment & Gifts

  • Client meals & entertainment: Deductible with invoice stating business purpose
  • Gifts: Deductible if modest and reasonable; luxury/personal gifts may be taxable
  • Team gatherings: Deductible if clearly business-related

Health & Wellness Expenses

  • Not tax-free unless provided as a company-wide benefit
  • Individually reimbursed wellness expenses are taxable income
  • Exceptions: Occupational health services (e.g., medical checks, ergonomic equipment) are tax-free

VAT (KDV)

  • VAT (currently 20%) applies to most goods/services
  • Employers can reclaim VAT if invoices are in the company’s name
  • VAT is included in reimbursable expenses; Horizons handles VAT in accounting


Best Practices for Employees

To ensure smooth reimbursement:

  • Collect and store receipts that meet Turkish tax requirements
  • Maintain accurate logs for mileage and travel-related expenses
  • Check applicable per diem rates before submitting claims
  • Submit claims promptly to avoid delays


Find more information about the business expense amounts on a country level in the find attached publication by the Turkish Chamber of Financial Advisors.



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