Navigating Motor Vehicle Tax (MTV) in Türkiye (2026)

Whether you are an expatriate registering a personal vehicle, a multinational enterprise managing a corporate logistics fleet, or an international investor operating private aircraft in Türkiye, navigating local tax obligations is a critical compliance priority.

The Motor Vehicle Tax (Motorlu Taşıtlar Vergisi - MTV), governed by Motor Vehicle Tax Law No. 197, is an annual tax assessed on motor land vehicles, helicopters, and airplanes. In Türkiye, vehicle taxation is highly nuanced. Under the current legal framework, your tax liabilities are determined not only by engine cylinder capacity and vehicle age, but also by crucial thresholds such as the vehicle’s baseline value and its original registration date (specifically distinguishing between vehicles registered before or after January 1, 2018).

With the Ministry of Treasury and Finance releasing the updated figures in the General Communiqué on Motor Vehicle Tax (No. 57), staying compliant requires a precise understanding of these progressive rates. This article provides a definitive, structured breakdown of the 2025 MTV Tariff Schedules to help you calculate your tax exposure accurately and plan your corporate or personal asset management in Türkiye.

Tariff No. I

Motor vehicle tax amounts for vehicles registered and licensed from January 1, 2018 onwards are shown in the tables below.

In accordance with temporary article 8 of the Motor Vehicle Tax Law, automobiles, vans, off-road vehicles and similar vehicles registered and licensed before December 31, 2017 (inclusive) are taxed according to the tariff below.

According to temporary article 8 of the Motor Vehicle Tax Law, automobiles, vans, off-road vehicles and similar vehicles registered and licensed before December 31, 2017 (inclusive) are taxed according to the following tariff:

Tariff II

Motor land vehicles other than those listed in Tariff I will be taxed according to Tariff II below.

Tariff No. III

Repealed by Article 2 of Law No. 5897, which entered into force on June 30, 2009.

Tariff No. IV

Aircraft and helicopters (excluding those belonging to Turkish Bird and Turkish Aeronautical Association) will be taxed according to the following tariff (IV).

Note: The tax rates for motor vehicles subject to Articles 5 and 6 of the Motor Vehicle Tax Law for the year 2025 were announced in General Circular No. 57 of the Motor Vehicle Law.

Frequently Asked Questions FAQ About Motor Vehicle Tax MTV in Türkiye

1. How is the Motor Vehicle Tax MTV calculated in Türkiye?

For passenger cars, SUVs, and similar vehicles registered after January 1, 2018 under Tariff I, the tax is calculated using three main criteria: engine cylinder volume ($\text{cm}^3$), the age of the vehicle, and the taxable value of the vehicle. For older vehicles registered before this date, the calculation is primarily based on engine size and age.

2. When are the Motor Vehicle Tax payments due?

MTV is an annual tax, but it is split into two equal installments for your convenience. The first installment is due by January 31, and the second installment must be paid by July 31 of each calendar year.

3. Do commercial vehicles and fleet trucks follow the same tax rates as personal cars?

No. Commercial vehicles, including minibuses, buses, panel vans, semi trucks, and tractors, are governed by Tariff II. Their tax rates are determined by maximum total weight or seating capacity rather than engine cylinder value alone.

4. Are private aircraft and helicopters subject to MTV?

Yes. Under Tariff IV, private airplanes and helicopters registered in Türkiye are taxed annually based on their maximum takeoff weight and the age of the aircraft.

5. Why are car prices so expensive in Turkey?

Car prices in Turkey are among the highest in the world due to a compounding tax on tax system combined with currency factors:

• Special Consumption Tax Özel Tüketim Vergisi, ÖTV:This is a steep excise tax applied to vehicles based on engine size and baseline value. For standard combustion engines, ÖTV ranges from 45% up to 220%.

• Value Added Tax KDV:A standard 20% VAT is applied to vehicles. Crucially, VAT is calculated after the ÖTV has already been added to the base price, creating a compounding tax effect that dramatically inflates the final sticker price.

• Currency Fluctuations:Because many vehicles and automotive components are imported, the depreciation of the Turkish Lira TRY against the Euro and US Dollar directly escalates base retail prices.

Need Legal Assistance with Asset Taxation or Fleet Compliance in Türkiye?

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Managing high value assets, importing foreign registered vehicles, or structured tax planning for corporate fleets in Türkiye requires sophisticated legal oversight. Our tax law department specializes in helping international clients optimize their tax exposures, navigate customs regulations, and resolve administrative tax disputes.