Turkey has introduced a long awaited reduction of special
consumption tax on hybrid cars. Tax rates are significantly
reduced, depending on the engine capacity and power of the electric
motor. The incentive is intended to increase Turkish use and
production of cars which have hybrid technology.
Council of Ministers' Decision (dated 26 September 2016 and
numbered 2016/9260) regarding Re-Evaluation of Special Consumption
Tax on Certain Goods which are Specified in Annex (II) of the Law
on Special Consumption Tax numbered 4760
("Decision") was published in Official
Gazette number 29848 on 5 October 2016, entering into effect on the
The Decision makes amendments to Annex (II) of the Law on
Special Consumption Tax numbered 4760:
The special consumption tax
at the rate of 90% is reduced to 45% for the category
of cars which have engine capacity between 1600 cm3 and 2000 cm3,
with an electric motor power exceeding 50 KW and an engine capacity
less than 1800 cm3.
The special consumption tax
at the rate of 145% is reduced to 90% for the
category of cars which have engine capacity more than 2000 cm3,
with an electric motor power exceeding 100 KW and an engine
capacity less than 2500 cm3.
Please see this link for the full text of the
Council of Ministers' Decision (only available in Turkish).
Information first published in the
MA | Gazette, a fortnightly legal update newsletter produced by
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