Türkiye: Reintroduction of fuel price stabilization mechanism for special consumption tax on certain petroleum products
Presidential Decision No. 10995
Presidential Decision No. 10995 reintroduced the fuel price stabilization mechanism (eşel mobil sistemi) for the special consumption tax (SCT) applicable to certain petroleum products.
Under the mechanism, SCT amounts would be adjusted to absorb 75% of refinery price increases or decreases driven by global oil prices or exchange rate movements, based on prices in force on March 2, 2026.
Any SCT increase triggered by falling prices is capped at the base‑date SCT level, and the mechanism would cease to apply once that level is restored.
For more information, contact a KPMG tax professional in Turkey:
Volkan Gök | vgok@kpmg.com
Hakan Uçak| hucak@kpmg.com