Minimum Special Consumption Tax on Passenger Cars Implemented

The minimum special consumption tax (ÖTV) application on passenger cars and some motor vehicles for human transportation has been implemented with the law published in the Official Gazette. According to the regulation, if the calculated ÖTV amount is below the determined minimum tax, only the minimum fixed tax will be collected. According to the information obtained from the Ministry of Treasury and Finance, in the current practice, if the ÖTV calculated based on criteria such as engine cylinder volume, engine power, emission, range, and basis is below the determined minimum tax, the collection will be made over the minimum amount. Within the scope of the regulation, the minimum fixed tax amount for passenger cars and other vehicles in this group was determined as 100,000 lira. For three and four-wheeled motor vehicles and some ATVs, which are included in the L class, only vehicles with an electric motor power of 4 kilowatts and above are included in the application. The minimum fixed tax amount for these vehicles will be applied as 30,000 lira.