Climate change taxation reforms and incentives in Turkey

Yes, the Turkish Parliament approved the proposal to ratify the Paris Agreement. In this respect, the Law on the Ratification of the Paris Agreement was published in the Official Gazette on 7 October 2021 and became effective on the same date.

2.1 Energy taxes

N/A

2.2 Transport Taxes

N/A

2.3 Pollution taxes

The Environmental Cleaning Tax is the only environmental tax in Turkiye presently. In addition, a recycling contribution fee was recently introduced under the Environment Law.

The users of buildings i.e. houses, workplaces and other buildings, are liable for an environmental cleaning tax based on the amount of water used. The applicable tax rates for 2020 are TRY0.47-/m3 in metropolitan cities and TRY0.35-/m3 in other cities

2.4 Resources taxes

N/A

No

No

No

Although some other taxes such as the special consumption tax and motor vehicles tax have environmental characteristics, they do not exist for the purpose of protecting the environment.