How it is calculated
2026 limit: TRY 300 per working day (excluding VAT). Payment may be by meal card, voucher or — under Law No. 7577 — in cash; the same limit applies for social security from 17.04.2026.
Allowances paid for leave, sick days or rest days are not exempt.
Legal basis: Income Tax Law art. 23/8; Law No. 5510 art. 80; Law No. 7577.