What is ÖTV?
Special Consumption Tax (ÖTV) is a one-off indirect tax charged on certain goods when sold by the producer or importer. For passenger cars it depends on engine displacement, the tax base (price before ÖTV) and energy type.
How are ÖTV and VAT calculated?
First the ÖTV rate for the tax base bracket is found. The ÖTV amount is the tax base multiplied by this rate. VAT is calculated on the sum of the tax base and ÖTV.
For example, for a vehicle with a 500,000 TL tax base and a 70% ÖTV rate, ÖTV is 350,000 TL, VAT (20%) is 170,000 TL and the total price is 1,020,000 TL. If you have the final taxed price, enter it with the 'including ÖTV and VAT' option to find the tax base and the tax breakdown.
Which vehicles have lower ÖTV rates?
Electric vehicles and hybrids that meet certain conditions are subject to lower ÖTV rates. The rate rises as engine size and tax base increase. The highest rate applies to passenger cars over 2,000 cc.
Who is eligible for ÖTV exemption?
ÖTV exemption can apply under the legislation to certain groups such as disabled persons and relatives of veterans and martyrs. Restrictions on selling vehicles bought with an exemption may apply for a set period. Check the competent authorities or the legislation for details.