Land motor vehicles registered to traffic bureaus or offices, also helicopters and airplanes registered to the Directorate General of Civil Aviation are subject to the Tax.
Taxpayers are real and legal person who have motor vehicles that are registered to their own names in the traffic register and the civilian air-vehicle register maintained by the Ministry of Transportation, Maritime Affairs and Communications.
Tax is assessed and accrued annually in the beginning of January. The motor vehicle taxes are paid in two equal installments, in January and July, every year. Motor vehicles are classified into three categories in terms of motor vehicle tax:
List 1 : cars, motorcycles and terrain vehicles etc.
List 2 : minibuses, panel vans, motorized caravans, busses, trucks etc.
List 3 : planes and helicopters The amount of motor vehicle tax for land transportation vehicles is determined according to their age, type, number of seats, cylinder capacity, maximum gross weight and for planes and helicopters is determined according to their maximum takeoff weight.
***In 2015, 2.19% of the General Budget Tax Revenues comes from motor vehicle tax and the total amount of tax revenues derived from motor vehicle tax is 8.948.552.000 TL (Turkish Lira).
Source: Revenue Administration (Law No. 197, Official Gazette No. 11342 dated 23.02.1963)
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