Türkiye: Increased special consumption taxes on petroleum, tobacco, and alcohol; increased customs taxes on low-value imports, medicines, and dietary supplements
Increased special consumption taxes effective January 1, 2026
Presidential Decision No. 10799 increased the fixed special consumption tax (SCT) amounts on petroleum products by 6.95% and on tobacco products and minimum fixed amounts for alcoholic beverages by 7.95%, effective January 1, 2026. The decision overrides the automatic inflation‑linked adjustment mechanism for the current period, while keeping minimum fixed SCT amounts for tobacco products unchanged.
In addition, Presidential Decision No. 10813 ended simplified customs procedures for electronic commerce imports regardless of value and increased customs taxes, including higher flat rates on medicines and dietary supplements. Goods valued between €0 and €1,500 must now be filed under the normal import regime, and items listed in List IV of the SCT law are subject to an extra 20% customs tax.
For more information, contact a KPMG tax professional in Türkiye:
Volkan Gök | vgok@kpmg.com
Hakan Uçak| hucak@kpmg.com