Tax Planning
Turkey’s Special Consumption Tax Reshuffle: What Businesses & Consumers Should Know
Turkey has issued changes to its special consumption tax rules affecting rates, amounts, and implementation dates. Both consumers and firms in affected sectors should review what’s impacted.
By NomadicTax Research Team • 5-8 min read • August 22, 2026
## What Is the Special Consumption Tax (ÖTV)?
In Turkey, the ÖTV is levied on certain goods — such as luxury items, tobacco, alcohol, and petroleum products — either by **percentage (or “relative”)** or **fixed amount (maktu)** taxes. These are adjusted via Presidential Decrees, following domestic indexation and policy goals. Advisory sources like EY and PwC discuss these shifts regularly.
## What’s Changing
1. **New ÖTV Rates (Decree No. 11606, 13 August 2026)**
Turkey published a presidential decision that **revised the ÖTV amounts** for various goods. The list of products affected, and their new tax amounts, were released in the Official Gazette on **13 August 2026** (No. 33339). ([gvdb.gib.gov.tr](https://gvdb.gib.gov.tr/duyuru-arsivi/guncel/18643_11606_sayili_cumhurbaskani_karari_resmi_gazetede_yayimlandi?utm_source=openai))
2. **Already in effect for certain goods (Decree No. 10995)**
From **6 August 2026**, the ÖTV amounts defined in Decree 10995 apply to specific items listed in its annex. ([gib.gov.tr](https://gib.gov.tr/duyuru-arsivi/guncel/18603_10995_sayili_cumhurbaskani_karari_uyarinca_uygulanacak_ozel_tuketim_vergisi_tutarlari?utm_source=openai))
3. **Special reduction for certain tobacco products (Decree No. 11489)**
This decree **reduced tax rates** and minimum maktu/fixed amounts for cigarettes. It also exempted them from applying the producer price index update effective 3 July 2026. ([gib.gov.tr](https://gib.gov.tr/duyuru-arsivi/guncel/18363_372026_tarihli_ve_11489_sayili_cumhurbaskani_karari_resmi_gazete_de_yayimlandi?utm_source=openai))
## Who Is Affected and When
- **Consumers** buying tobacco, alcohol, fuel, or other taxed ‘luxury’ items will see **higher prices**, especially for goods under new fixed tax rates.
- **Producers & Importers** need to adjust invoices and cost structures now, especially for tobacco where exemption from price index adjustment may change margins.
- **Distributors and retailers** must check their stock and contracts: merchandise received after the effective date may fall under the updated tax rate.
Notably, the new ÖTV rates are now in force for goods under Decree 10995 (from 6 August 2026), while other changes began with Decree 11606 (13 August 2026). ([gvdb.gib.gov.tr](https://gvdb.gib.gov.tr/duyuru-arsivi/guncel/18643_11606_sayili_cumhurbaskani_karari_resmi_gazetede_yayimlandi?utm_source=openai))
## Practical Steps for Businesses
- **Review your product lists**: Tag goods depending on whether they’re under percentage or fixed ÖTV. Update your systems accordingly.
- **Adjust pricing** to maintain margins; fixed quantity taxes disproportionately affect low-cost luxury/staple items.
- **Communicate with customers** transparently about price changes.
- **Monitor regulatory updates weekly**: Turkish tax law tends to announce via Presidencies or GİB, official journal entries, or via notices such as “Duyuru Arşivi.”
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In a **Tax Planning** sense, if your business uses or distributes goods subject to ÖTV in Turkey, now is a time to re-forecast cost, reprice, and revise contracts. Consultation with a local Turkish tax/financial advisor is recommended for precise impact.