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30 July 2026, Thursday
2021 and 2024 Passenger Car Expense Restriction Comparative Table
| Year | Rent Expense Limit (TRY) | VAT & SCT Expense Recording Limit (TRY) | Vehicle Expense Limit (%) | Amount Limit Deductible as Depreciation (TRY) – (Excluding VAT & SCT) | Depreciation Base Limit When Taxes Are Added to Cost or When the Passenger Car is Acquired as Second-Hand (VAT & SCT Cost, TRY) |
| 2021 | 6,000.00 | 150,000.00 | 70% | 170,000.00 | 320,000.00 |
| 2022 | 8,000.00 | 200,000.00 | 70% | 230,000.00 | 430,000.00 |
| 2023 | 17,000.00 | 440,000.00 | 70% | 500,000.00 | 950,000.00 |
| 2024 | 26,000.00 | 690,000.00 | 70% | 790,000.00 | 1,500,000.00 |
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30 July 2026
30 July 2026
30 July 2026