The Revenue Administration copy of Special Consumption Tax List (II), dated 31/7/2026 after Law No. 7590, never asks what a vehicle is called. The figures it reads are the maximum laden mass, the payload, the number of seats and the engine size; most of them are printed on the registration document.
| List line | Excise rate |
|---|---|
| 87.04 goods vehicle, Other | 4% |
| 87.04, up to 4700 kg, seat or side window beyond the driver's row, engine up to 3000 cm³ | 10% |
| 87.04 closed body, payload under 620 kg | 10% |
| 87.03 goods line, seats × 70 kg below half the payload | 15% |
| 87.03 combustion-engine passenger car, by engine size and tax base | 70-220% |
Under every line of heading 87.03 the computed tax cannot fall below 100,000 TL. In the seat test, fixed seat mountings count as seats even with the seat removed.
The gap does not end at purchase. Article 30(b) of VAT Law No. 3065 denies the deduction of purchase VAT on a passenger car owned by a business; no such bar applies to vans and panel vans. Income Tax General Communiqué (Serial No: 332) caps a passenger car for 2026 at 46,000 TL of monthly rental expense, 1,200,000 TL of excise and VAT that may be expensed, and a depreciable base of 1,380,000 TL.
The practical side of keeping the vehicle commercial and letting the box do the cooling is set out on our cold carriage in a standard vehicle page.
The buying order follows: daily volume and temperature regime first, then the insulated box that holds the load, and only then a vehicle that stays commercial. After any conversion, check with your accountant which line the registration now falls under.
