Expense rules in Turkey.
All GİB rules: 20% KDV, harcırah, mileage allowance and VAT recovery rules in Turkey.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 10% | Limited | Hospitality expenses |
| Travel meals | 10% | 100% reclaimable | Harcırah cap |
| Accommodation | 10% | 100% reclaimable | E-fatura required |
| Fuel | 20% | 100% reclaimable | Business records |
| Train / TCDD / flight | 10% | 100% reclaimable | Public transport |
| Taxi | 20% | 100% reclaimable | Receipt required |
| Client gifts | 20% | Not deductible | Ağırlama |
| Parking / toll | 20% | 100% reclaimable | E-fatura |
E-fatura
Electronic invoice mandatory for ITC.
Harcırah
Daily per diem by grade.
Retention
GİB records: 5 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | TRY 5/km | By company | Standard practice |
| Motorcycle | TRY 2,50/km | By company | Reduced rate |
MNC practice
Private sector standard.
Records
Date, destination, km.
E-fatura
Fuel e-fatura for ITC.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Istanbul / Ankara | TRY 800 | TRY 2,500 | TRY 3,300 |
| Izmir / Bursa | TRY 600 | TRY 1,800 | TRY 2,400 |
| Senior executive | TRY 1,500 | TRY 5,000 | TRY 6,500 |
| Foreign — Berlin | TRY 2,000 | TRY 6,000 | TRY 8,000 |
| Foreign — London | TRY 2,500 | TRY 8,000 | TRY 10,500 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on e-fatura.
Inflation
Caps revised annually.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Turkey → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | No reciprocity | — | No agreement |
| United Kingdom | Reciprocity | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| TR KDV for foreign | No general procedure | — | No mechanism |
No B2B refund
No general B2B procedure.
E-fatura
E-fatura mandatory for any deduction.
Outbound
TR company can recover EU VAT.
Industrialize your Turkey expenses with Illizeo.
KDV 20%/10%/1%, e-fatura OCR, harcırah, multi-currency TRY↔USD↔EUR↔CHF: all the GİB rules above are natively integrated into Illizeo.
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