A company offers meals, commuting support and help with childcare. Each looks like an addition to salary. Yet the same amount can receive different tax treatment depending on who receives it and how it is paid.
Employers in Türkiye should settle the payment structure before including a benefit in a job offer. The label on a payslip does not establish an exemption.
Three benefits where the payment method matters
The following are 2026 income-tax exemption limits. They do not automatically remove every payroll charge.
| Benefit | Limit | Condition to check |
|---|---|---|
| Meal support where the employer does not provide meals at the workplace or its premises | TRY 300 per day actually worked | Use actual working days. Amounts above the limit are taxed as salary. VAT treatment for purchased services or meal cards needs a separate check. |
| Commuting support where the employer does not provide employee transport | TRY 158 per day actually worked | A public transport card, ticket or payment instrument intended for commuting. A cash allowance labelled “transport” does not qualify for this exemption. |
| External nursery or day-care services provided for a female employee | TRY 16,515 per child per month: 50% of the TRY 33,030 gross monthly minimum wage | The employer pays the provider directly. The provider must be an income-tax or corporate-tax taxpayer, and the benefit must be additional to basic salary. Cash reimbursement to the employee does not qualify. |
Meals provided at the workplace or its premises, and employer-organised employee transport, have their own exemption rules. The daily caps above should not be applied mechanically to those arrangements.
Case: childcare reimbursed through the employee
Suppose a company agrees to cover nursery fees within the monthly limit. Payroll transfers the money to the employee so she can pay the nursery herself.
The amount is within the cap, but the direct-payment condition for this exemption has not been met. The reimbursement is treated as salary. A nursery receipt does not replace the required payment arrangement.
Direct payment still requires checks of the beneficiary, provider status, documents, amount and whether the benefit is additional to basic salary. Relabelling part of an existing salary as childcare support does not qualify under this rule.
Insurance: a deduction from the tax base
Eligible personal insurance premiums are subject to Article 63 of Income Tax Law No.193. Where the conditions are met, 50% of qualifying savings-linked life insurance premiums and 100% of specified personal insurance premiums, including health insurance, may be deducted from the salary tax base.
The combined deduction is limited to 15% of salary income in the month of payment and the annual gross minimum wage. The policy must meet the statutory conditions, including being contracted with a pension or insurance company located and headquartered in Türkiye. The premium payer and supporting records also matter.
A deduction reduces taxable income; it does not reimburse the full premium. Employer-paid insurance should not automatically be treated as a wholly tax-free benefit.
Child allowances and one-off support have separate rules
A child allowance and nursery support rely on different provisions. Under Article 25, the child allowance exemption is tied to the amount provided by the state, with the excess taxable. Payroll needs the applicable monthly limit and the child’s details.
Support for childbirth or marriage is exempt up to two months of the employee’s salary or the equivalent daily pay. Death-related support has a separate exemption basis. Records should establish the event that the payment relates to.
Payments to interns require a check of the specific educational programme and legal status. Insurance provided by a school alone does not establish that any payment to a student is exempt.
Meals and commuting: check SGK separately
An income-tax exemption does not automatically determine the social insurance contribution base. Employees insured under Article 4/1-a of Law No. 5510 require a separate SGK calculation.
Since 17 April 2026, where the employer does not provide meals at the workplace or its premises, up to TRY 300 of meal benefits per day actually worked is excluded from the SGK contribution base. Article 10 of Law No. 7577 amended Article 80 of Law No. 5510; Article 14 sets the effective date. Check saved guidance and annual payroll tables against this amendment. Law published by the Turkish parliament.
Ordinary cash allowances for travel between home and work follow a different rule: the entire payment enters the SGK contribution base. Documented business travel expenses are assessed separately. Labelling a transfer “transport” does not establish an exemption. SGK guidance, Görev yollukları section.
Before payroll is processed, ask your accountant to show:
- the days covered and how meals are provided;
- the version of the rules applicable to the payment period;
- amounts excluded from income tax and, separately, from SGK contributions;
- the treatment of any excess, the employee's take-home amount and the total employer cost.
For meal cards, vouchers or third-party catering arrangements, check the specific payment structure and supporting documents before processing payroll. A blanket “tax- and contribution-free” label should not be applied to the entire benefits package.
Before approving the benefits package
For each benefit, record the beneficiary, payment method, legal basis, cap and applicable period, supporting documents and treatment of any excess in the bordro, or payslip. Calculate SGK social insurance contributions and other applicable payroll charges separately.
Ask payroll to show both the employee’s net benefit and the employer’s total cost. That provides a consistent basis for comparing arrangements before making commitments in a job offer.
Official sources
- GİB: Income Tax Law No.193, Articles 23, 25, 61 and 63
- GİB: 2026 Salary Income Guide
- GİB: Income Tax General Communiqué No.303, childcare conditions
- Ministry of Labour: 2026 minimum wage
Checked on 19 October 2026. This article covers income tax and selected SGK rules for meals and cash commuting allowances. A complete calculation of contributions and other payroll charges is required for each specific arrangement.