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.
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: 16 October 2026. This article addresses income tax; SGK and other payroll charges require a separate calculation for the selected arrangement.