Can I Claim Seyahat Giderleri (Business Travel Expenses) as a Business Expense in Turkey?
Yes — documented business travel expenses including flights, hotels, intercity transport, and subsistence allowances (Harcırah) are deductible. Employees receiving Harcırah within the legal rates do not pay income tax on those amounts. International travel requires documentation of business purpose.
What GIB (Gelir Idaresi Baskanligi) says
Gelir Vergisi Kanunu Article 40/4 (travel expenses) and Article 24 (Harcırah exemption for employees). Harcırah Kanunu sets the daily subsistence rates for public sector; private sector typically uses the same rates or internal policy. Receipts in foreign currency must be converted at the TCMB official rate on the transaction date.
When you can claim
- Domestic and international flights for business meetings, client visits, or conferences — economy and business class deductible with documented business purpose
- Hotel accommodation for overnight business trips — receipts required
- Harcırah (per diem subsistence allowance) paid to employees at tax-exempt rates set by the Finance Ministry
- Taxi, shuttle, and local transport costs with supporting receipts
- Car rental for business travel (up to TRY 26,000/month deductible)
- Business conference registration fees and trade fair attendance costs
When you cannot claim
- Personal holiday or leisure travel even if combined with a business element — only the incremental business cost is deductible
- Travel costs without documentary evidence (boarding passes, hotel invoices, taxi receipts)
- Spousal or family member travel costs accompanying the director on a business trip (unless they are also employees with a documented business role)
- Harcırah above the exempt rate paid to employees — the excess is treated as taxable salary
Good to know
Pro tip: Always obtain an e-Fatura or e-Arsiv invoice (not just a receipt) from Turkish hotels and service providers — informal receipts may not be accepted as deductible evidence. For international receipts, attach a note showing the TCMB exchange rate used for the conversion to Turkish Lira and keep the foreign-currency original.
Stop guessing what you can claim in Turkey
AccountsOS automatically categorises expenses with GIB (Gelir Idaresi Baskanligi)-aware rules and tells you exactly what is claimable.
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