Rates and amounts vary by list and product group and are updated frequently. Because ÖTV is included in the VAT base, it affects the final price of the goods twice.
Source: 4760 sayılı Özel Tüketim Vergisi Kanunu
Related terms
Value added tax (VAT)An indirect tax levied on the value added at each stage of the supply of goods and services and passed on to the final consumer.Tax returnThe official document in which a taxpayer reports the tax base and the tax calculated to the tax administration.Revenue Administration (GİB)The administration under the Ministry of Treasury and Finance that applies tax laws, assesses and collects taxes and provides taxpayer services.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.Advance tax rulingA written explanation issued by the tax administration upon a taxpayer's written request about its own tax position or matters it considers unclear.Arm's length principleThe principle that transactions between related persons should be carried out at the prices and on the terms that would apply between independent parties with no such relationship.
Last updated: November 8, 2026 · This definition is for general information only.