On 31 December 2021, on the eve of its implementation, the Ministry of Finance and the State Revenue Administration published Circular No. 43 on the Continuation of the Preferential Policies on Individual Income Taxes such as Foreign Personal Allowances and Subsidies, declaring that the tax-exempt benefits for foreign nationals will be extended to December 31, 2023.
The tax-exempt benefits are divided into eight categories:
- Housing Rental
- Education costs for children.
- Language Training
- Meal Expenses
- Laundry Expenses
- Relocation Expenses
- Business Travel
- Home Travel