Law No. 7456 introduced additional motor vehicle tax.
Additional Motor Vehicle Tax introduced by Law No. 7456
The Law No. 7456 on Additional Motor Vehicles Tax for the Compensation of Economic Losses Caused by the Earthquakes Occurred on 6/2/2023 and Amendments to Certain Laws and Decree Law No. 375 entered into force after being published in the Official Gazette dated July 15, 2023.
According to Article 1 of the aforementioned Law;
Vehicles Subject to the Tax
Accordingly, "automobiles, coupes, land vehicles and similar vehicles and motorcycles", "minibuses, panel vans and motor caravans, buses and similar vehicles, vans, trucks, tow trucks and similar vehicles", "airplanes and helicopters" whose tax amounts are listed in the tariffs numbered (I), (II), (IV) and (I/A) in the 5th, 6th, Provisional 8th articles of the Motor Vehicle Tax Law will be subject to Additional MTV. 07.2023 and the vehicles that will be registered and registered for the first time in the relevant registries until 31/12/2023 will be subject to additional MTV.
Watercraft that are not covered by the Motor Vehicle Tax and vehicles to be registered and registered for the first time as of 01.01.2024 will not be subject to Additional Motor Vehicle Tax.
This additional Motor Vehicle Tax will be one-off. The amount of additional tax to be paid is the amount of MTV accrued or to be accrued for 2023.
Who pays this tax?
Additional motor vehicle tax will be paid by MTV taxpayers and real and legal persons who own the vehicles registered and registered for the first time in the relevant registries until 31/12/2023. The exemptions listed in Article 4 of the Motor Vehicle Tax Law will also apply to the additional tax.
In the places where a state of force majeure is declared by the Ministry of Treasury and Finance due to the earthquakes that occurred in Kahramanmaraş province on 6/2/2023; vehicles registered and registered as of the date of the earthquake, vehicles belonging to the owners of buildings that were destroyed or heavily or moderately damaged due to the earthquake, vehicles that were heavily damaged in earthquakes and became unusable, and vehicles belonging to taxpayers who lost their spouse or one of their first degree blood relatives due to the earthquake are exempt from additional motor vehicle tax.
Payment Dates of Additional Tax
The first installment of the additional motor vehicles tax related to the vehicles registered and registered in the relevant registries on 15.07.2023, the date of publication of the Law, will be paid in two equal installments until the end of the month following the month of publication of the Law, that is, until 31.08.2023, and the second installment until the end of November 2023.
The additional motor vehicles tax related to the vehicles that will be registered and registered for the first time in the relevant registries between 15.07.2023 and 31/12/2023, the date of publication of the Law, will be paid in advance together with the motor vehicles tax of these vehicles.