2017 Tax exemption for annual tax is determined as 15, 12-TL (excluding VAT 14,00-TL). The relevant part of notification is in below.
Serial No. 296 Income Tax General NOTIFICATION
Official Gazette Date: 27.12.2016
Official Gazette No: 29931
Article 3 – (2) 193 numbered b) to be applied in the calendar year 2017, in the first paragraph (8) of the Article 23, exemption of the benefits provided by the employers in the place of work or outside of the work, the exemption for the benefits provided by giving food to the employee, was determined as 14.00 TL.