Meal Allowance in Turkey: 2026 Tax and SGK Guide

Turkish Labor Law No. 4857 does not impose a general fixed meal allowance on every employer. The Ministry of Labor explains that benefits such as meals, transport, shuttle service or a workplace canteen are determined by the individual or collective employment agreement.

If a meal benefit is written into the agreement or has become a regular workplace practice, changing it unilaterally may require a separate labor-law analysis. Saying the law sets no universal allowance therefore does not mean an established benefit can always be withdrawn without process.

An employer may serve meals at the workplace, buy catering or restaurant service, issue a meal-only card or voucher, or add a cash meal payment to payroll. These options support the same employee need, but their income-tax and SGK classifications are not automatically identical.

For cards in particular, whether the instrument can be used only for meal service or for other purchases may change the SGK analysis. Do not configure payroll from the product name alone. Review its permitted use, the provider agreement and the current official guidance together.

The Revenue Administration states that meals an employer provides at the workplace or its premises are exempt from income tax. Where no workplace meal is provided, up to ₺300 of meal value per day actually worked can qualify for the 2026 exemption when the applicable conditions are met.

A cash payment can also qualify when no workplace meal is provided, the payment relates to days actually worked and the daily amount does not exceed ₺300. Any excess is taxed as wage income. The ₺300 figure is an exemption ceiling, not a minimum amount the employer must pay.

SGK's 2026 premium-base guidance sets the daily meal-money exclusion at ₺158. If the workplace does not provide a meal, that amount per actual workday is excluded for cash payments and cards, cheques or vouchers that can also be used outside meal service, and the excess enters the premium base.

Benefits in kind and instruments restricted to meal service can fall under different treatment. It is therefore incorrect to deduct the income-tax limit of ₺300 automatically from the SGK base, or to use ₺158 as the tax threshold. Payroll must run the two tests separately.

Start with the number of actual workdays that qualify under the policy. Reconcile shifts, join and leave dates, unpaid leave, sickness, annual leave, weekly rest and remote-working records. Keep the employee's contractual entitlement separate from whether a statutory exemption applies to the payment.

Then test the total payment independently for income tax and SGK. Show the benefit type, day count, daily rate, exempt portion and taxable or premium-bearing excess as separate payroll inputs. A visible calculation makes employee questions and period-end review much easier to resolve.

Assume an employee receives a cash meal payment of ₺350 for each of 22 actual workdays. The total is ₺7,700. For income tax, 22 × ₺300 = ₺6,600 is exempt and the remaining ₺1,100 is taxable wage income, assuming the other conditions are met.

If the same payment falls under SGK's cash meal-money rule, 22 × ₺158 = ₺3,476 stays outside the premium base and the remaining ₺4,224 enters it. The example only illustrates why the two daily limits differ. The contribution ceiling, the instrument's classification and the employee's facts still need review.

State who receives the benefit, which days qualify, the payment method, daily amount and how mid-month changes are handled. Refresh payroll parameters from official sources at the start of each calendar year and retain the approval and change history.

Otto HR can keep employee, leave and attendance records together so payroll preparation starts from consistent period data. This guide is general information, not legal or tax advice. Ask your payroll accountant or counsel to review the company's agreements, card product and specific treatment.