Erdal Nuhbasa – Law and Consulting Firm – Legal Services
Erdal Nuhbasa – Law and Consulting Firm – Legal Services
In certain special cases, foreigners living or working in Turkey may be eligible for tax exemptions when purchasing a vehicle. However, simply being a foreigner in Turkey does not grant the right to purchase a tax-free car.
Tax exemptions are determined based on the individual’s specific status and the international agreement or special regulation to which they are subject.
In this context, there are special provisions regarding vehicle purchases or imports, particularly for individuals serving in diplomatic missions, certain foreign mission personnel, and members of military or civilian units serving under NATO.
In Turkey, foreigners must have special status in order to qualify for tax or customs exemptions when purchasing a vehicle.
The main groups are as follows:
Not all of these groups are entitled to the same exemption. The rules applicable to each group, the scope of the exemption, and the procedure for acquiring a vehicle may differ.
Diplomatic members and administrative and technical staff serving in diplomatic missions may benefit from a special vehicle exemption procedure based on the approval of the Ministry of Foreign Affairs of Turkey.
There are two ways to acquire a vehicle:
1. Importing a vehicle from abroad
A diplomatic member or administrative and technical staff member may import a private vehicle into Turkey free of customs duties under a takrir (Annex 1/Form B) approved by the Ministry of Foreign Affairs. The import process is carried out based on the approved takrir and the relevant customs documents.
2. Purchasing a vehicle in Türkiye
If approved by the Ministry of Foreign Affairs, a vehicle manufactured in Turkey may also be purchased under the same exemption. In other words, a person with diplomatic status is not required to import the vehicle from abroad and may instead purchase a domestically manufactured vehicle directly in Turkey under the exemption, subject to the approval of the Ministry of Foreign Affairs.
In addition, a diplomatic member or administrative and technical staff member may have a second vehicle registered in their own name for the use of their spouse.
which are also exempt from applicable taxes and duties under the relevant regulations.
NATO personnel may exercise these vehicle acquisition rights not only by bringing vehicles from abroad but also by acquiring vehicles in Turkey. The Ministry of Trade’s Circular No. 2016/11 expressly provides that this right may also be exercised domestically. Accordingly, a person serving under NATO who falls within the scope of these provisions may acquire in Turkey, under the applicable exemption, the motor vehicle to be used during their period of duty.
However, this right does not automatically apply to every person who works for or lives in Turkey as a NATO employee. The person must qualify as a member of the force or civilian component under the NATO SOFA and must be serving at a NATO organization or joint defense facility.
Diplomatic members and administrative and technical staff serving in diplomatic missions cannot freely sell vehicles imported or purchased in Turkey under the exemption like an ordinary vehicle.
The prior approval of the Ministry of Foreign Affairs is required for the sale of private vehicles. Only one vehicle may be sold to a person who does not benefit from customs duty exemption. Vehicles that were more than three years old when purchased by the person holding diplomatic status cannot be sold to persons who do not benefit from customs duty exemption. In such cases, the vehicle must be exported, transferred to a person who benefits from the exemption, or abandoned to customs.
The sale approval is granted after two years have passed from the date of importation of the vehicle. If the head of a foreign mission permanently leaves Turkey, sale approval is also granted for the second vehicle registered in their name for the use of their spouse.
Holding a work permit does not give a foreign national the right to purchase a tax-free vehicle in Turkey.
The rights of foreign nationals holding a work permit to bring foreign-plated vehicles into Turkey are governed separately under temporary importation and tourist facilitation rules. These regulations do not grant the right to purchase a vehicle in Turkey under a customs duty exemption.
Being a student, retiree, journalist, or athlete does not, by itself, grant a foreign national the right to purchase a tax-free vehicle in Turkey.
These individuals may be subject to separate rules regarding the temporary importation of foreign-plated vehicles into Turkey. However, the right to temporarily bring a vehicle into Turkey is different from the right to purchase a tax-free vehicle in Turkey.
A vehicle with an MA-MZ license plate does not mean that the vehicle was purchased tax-free. The MA-MZ system operates under the temporary importation regime governing the use of vehicles in Turkey by foreign nationals. The vehicle is brought into Turkey for a limited period and must be taken out of Turkey when that period expires.
No. Duty-free vehicle importation is a separate procedure that allows persons who meet the conditions set out in the legislation to definitively import into Turkey a vehicle registered in their own name abroad.
The vehicle exemptions granted to diplomatic mission members and NATO personnel are based on different legal regulations. Therefore, the conditions applicable to duty-free vehicle importation do not apply to vehicle transactions carried out under diplomatic or NATO status.
When it comes to importing a vehicle into Turkey from abroad, there is often confusion online about the different procedures involved. To put it simply:
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