Türkiye amends fuel ÖTV amounts and suspends the July indexation for the rest of 2026
- Jurisdiction
- 🇹🇷 Türkiye
- Tax
- Special Consumption Tax
- Change type
- Rate change
- Status
- Enacted
- Impact
- Action required
- Announced
- 3 July 2026
- Effective
- 3 July 2026
- Instrument
- TR-CBK-11488-2026
- Authority
- Resmî Gazete, T.C. Cumhurbaşkanlığı
- Systems
- Tax engine, ERP, POS
- Verified
- Fetched from official source · high confidence
Suppliers and importers of List I, Schedule A fuel products in Türkiye, and anyone modelling Turkish fuel ÖTV as automatically indexed.
Update Turkish fuel ÖTV amounts to the Decision No. 11488 table from 3 July 2026 and suppress the usual July index-based revaluation for the July–December 2026 period.
Tax engineERPPOS
Presidential Decision No. 11488, published in Resmî Gazete No. 33299 (Mükerrer) on 3 July 2026, amends the fuel-product Special Consumption Tax (ÖTV) amount table set by Decision No. 10995 of 4 March 2026 for goods in List I, Schedule A of ÖTV Law No. 4760, and disapplies the automatic six-monthly domestic producer price index revaluation under Article 12(5) of that Law for the July–December 2026 period.
What changed in detail
Presidential Decision No. 11488, published in Resmî Gazete No. 33299 (Mükerrer) on 3 July 2026, does two things.
First, it amends Presidential Decision No. 10995 of 4 March 2026 — but not, as this record previously stated, its amount table. What Article 1 changes is the discretionary adjustment band: the permitted decrease narrows from “up to 75%” to a tiered 50% until 31 July 2026 and 25% from 1 August to 30 September 2026, while the permitted increase widens from “up to 75%” to the full amount. Article 2 then adds a sunset: Decision No. 10995, as amended, ceases to have effect on 1 October 2026.
Second, it disapplies Article 12(5) of ÖTV Law No. 4760 for the July–December 2026 period. Article 12(5) is the mechanism that automatically revalues the maktu (fixed-amount) ÖTV figures every six months in line with the domestic producer price index.
A companion decision published the same day, No. 11489, makes the equivalent change for List III, Schedule B goods under Article 12(3).
What it means
The suspended indexation matters more than the table change, and it is the part that a rate feed will get wrong. Systems that model Turkish fuel ÖTV as auto-escalating twice a year will apply a July step that has been switched off, and will overstate the tax for the rest of 2026 on every litre.
The correct configuration is a fixed table from 3 July 2026 with no scheduled July revaluation, and a review point at the start of 2027 when Article 12(5) resumes unless disapplied again.
There is an earlier review point that is easy to miss: Decision No. 10995 sunsets on 1 October 2026, and the adjustment band tightens again from 1 August. Neither is a rate change on its own, but both bound how far the fixed amounts can move before then, and the sunset means the framework this table sits in expires before the indexation suspension does.
Note also that the two decisions are separate instruments covering separate lists — applying 11488’s suspension to List III goods would be wrong.
Proof
4760 Sayılı Özel Tüketim Vergisi Kanununa Ekli (I) Sayılı Listenin (A) Cetvelinde Yer Alan Bazı Malların Özel Tüketim Vergisi Tutarlarının Yeniden Tespiti Hakkındaki 4/3/2026 Tarihli ve 10995 Sayılı Cumhurbaşkanı Kararının Eki Kararda Değişiklik Yapılmasına ve Mezkûr Kanunun 12 nci Maddesinin (5) Numaralı Fıkrası Hükmünün 2026 Yılı Temmuz-Aralık Dönemi İçin Uygulanmaması Hakkında Karar (Karar Sayısı: 11488)Decision amending the annexed decision to Presidential Decision No. 10995 of 4 March 2026 on the re-determination of the special consumption tax amounts for certain goods in Schedule (A) of List (I) annexed to Special Consumption Tax Law No. 4760, and on the non-application of Article 12(5) of that Law for the July–December 2026 period (Decision No. 11488).
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