INFO CENTER
20.11.2024
24.11.2022/72
Changes Made to the Tax Base Ranges for Passenger Cars Regarding Special Consumption Tax (ÖTV)
With the Presidential Decree No. 6417 published in the Official Gazette No. 32023 on 24.11.2022, the ÖTV base amounts for certain passenger cars listed in the second list of the Special Consumption Tax Law No. 4760 have been revised.
Accordingly, the ÖTV rates for passenger cars subject to changes based on their engine displacement and tax base ranges are as follows:
| Goods Name | Tax Rate (%) |
| — Others | |
| — Cars with an engine displacement not exceeding 1600 cm3 | |
| — Special consumption tax base not exceeding 184,000 TL | 45 |
| — Special consumption tax base exceeding 184,000 TL but not exceeding 220,000 TL | 50 |
| — Special consumption tax base exceeding 220,000 TL but not exceeding 250,000 TL | 60 |
| — Special consumption tax base exceeding 250,000 TL but not exceeding 280,000 TL | 70 |
| — Others | 80 |
| — Cars with an engine displacement exceeding 1600 cm3 but not exceeding 2000 cm3 | |
| — Cars with both an electric motor and an engine displacement exceeding 1800 cm3, but with an electric motor power exceeding 50 kW | |
| — Special consumption tax base not exceeding 228,000 TL | 45 |
| — Special consumption tax base exceeding 228,000 TL but not exceeding 350,000 TL | 50 |
| — Others | 80 |
You can access the relevant Presidential Decree here.
Best regards,
BİLGENER
