17.07.2023/78
Additional Motor Vehicle Tax
Law No. 7456 on Additional Motor Vehicles Tax and Amendments to Certain Laws and Decree Law No. 375 for the Compensation of Economic Losses Caused by the Earthquakes Occurred on 6.2.2023 was published in the Official Gazette dated 15.07.2023 and numbered 32249.
Vehicles registered and registered in the relevant registry on the date of publication of the Law and vehicles to be registered and registered for the first time in the relevant registries from the date of publication of this Law until 31/12/2023 will be subject to additional motor vehicle tax up to the amount of motor vehicle tax accrued for the year 2023, for one time only.For the vehicles to be registered and registered for the first time after the publication date of the Law, additional motor vehicle tax will be paid up to the tax accrued for the second six-month period in accordance with Article 9/6 of the MTV Law No. 197.
Vehicles registered and registered as of the date of the earthquake, vehicles belonging to the owners of the buildings destroyed or heavily or moderately damaged due to the earthquake, vehicles that are heavily damaged in earthquakes and become unusable and vehicles belonging to taxpayers who lost their spouse or one of their first degree blood relatives due to the earthquake are exempt from the additional motor vehicles tax in the places where a state of force majeure is declared by the Ministry of Treasury and Finance within the scope of Article 15 of the Tax Procedure Law No. 213 dated 4/1/1961 due to the earthquakes that occurred in Kahramanmaraş Province on 6/2/2023.
Additional motor vehicle tax on vehicles registered and registered in the relevant registries on the date of publication of the Law,the first installment by the end of the month following the month in which this Law is published (August) and the second installment by the end of November 2023The additional motor vehicles tax related to the vehicles to be registered and registered for the first time in the relevant registries between the publication date of this Law and 31/12/2023 shall be paid in two equal installments in advance together with the motor vehicles tax of these vehicles.
You can access the relevant Law here
Sincerely,
BİLGENER
