Presidential Decree No. 10783 Published

The amendments made by Presidential Decree No. 10783, published in the Official Gazette dated 31 December 2025 and numbered 33124, are as follows:

With the aforementioned Presidential Decree, the revaluation rate to be used as the basis for motor vehicle tax, stamp duty and fee amounts applicable in 2026 has been set at 18.95%. This rate will be used as the basis for recalculating taxes, fees and fixed amounts in accordance with the relevant provisions of the law.

In this context;

• With regard to Motor Vehicle Tax (MTV), it has been decided that the 2026 MTV amounts for vehicles listed in the (I), (II), (IV) and (I/A) tariffs of Motor Vehicle Tax Law No. 197 shall be applied based on the revaluation rate of 18.95%.

• In terms of Stamp Duty;

• Pursuant to Article 14 of Stamp Duty Law No. 488, the upper limit for stamp duty to be levied on each document has been increased by 18.95%.
• Under the repeated Article 30 of the same Law, the fixed stamp duty amounts applied to the documents listed in Table (1) have been increased by 18.95%, taking into account the revaluation rate.

• With regard to fees, the fixed fee amounts listed in the schedules attached to the Fees Law No. 492 and currently applied, as well as the minimum and maximum limits for fixed and proportional fees, have been increased by 18.95%.

The provisions of the Decision are expected to enter into force on 1 January 2026, and it has been decided that the Decision will be implemented by the Minister of Treasury and Finance.