Tax rights granted because of disability do not depend on a single disability percentage or a single application. The income tax reduction, the special consumption tax (ÖTV) exemption on the first purchase of a vehicle, the annual motor vehicle tax (MTV) exemption, customs privileges and the zero-rate property tax on a home each apply under different conditions. Qualifying for one of them does not mean the others are granted automatically.
Legal nature of the benefit and how it differs from other obligations
A disability report does not automatically create the same rights for every tax. The conditions for the income tax reduction, the special consumption tax exemption, the motor vehicle tax exemption and the zero-rate property tax are regulated separately.
Who can claim the income tax reduction and how is it applied?
The reduction is provided for disabled employees, for self-employed persons who meet the appropriate conditions, and for the relevant taxpayers who are obliged to maintain a disabled person. The degree of disability and the tax administration process are assessed separately from the mere existence of a health report. The report must be issued by an authorised institution and reviewed in accordance with the applicable procedure. [1; Income Tax Law Arts. 31, 89]
| 2026 degree | Minimum loss of working capacity | Monthly reduction |
|---|---|---|
| First | 80% | 12,000 TL |
| Second | 60% | 7,000 TL |
| Third | 40% | 3,000 TL |
These figures are not money paid directly to the person; they are amounts deducted from the tax base. The tax effect depends on the person's income and tax bracket. An amount used through payroll cannot be deducted again in the annual return. Procedures such as the application and notifying a change of employer are monitored separately.
The special consumption tax exemption has no single disability threshold
The guide addresses separately: vehicle groups for disability of 90% and above; persons below 90% who have had special driving equipment installed so that they can drive the vehicle themselves; and the regulation for persons with an orthopaedic disability rate of 40% or above who cannot obtain a driving licence because of that disability. For the last group, a total of all disabilities reaching 40% is not sufficient; the orthopaedic disability and the inability to obtain a driving licence must be established by the relevant reports.
The special equipment, the code on the driving licence, the health report and the technical nature of the vehicle are assessed together. It should not be assumed that an automatic gearbox counts as suitable special equipment for every type of disability. The measures used for children's reports (ÇÖZGER) and for adult reports are also subject to their own provisions.
2026 vehicle price and domestic content requirement
For vehicles within heading 87.03, two conditions matter for 2026: the price including taxes must be below 2,873,900 TL, and the minimum domestic content of 40% under the relevant regulation must be met. The same price or engine condition does not apply to every vehicle category. The vehicle class, options, price including taxes and conformity documents in the dealer's offer must be checked. The statement that “the price excluding special consumption tax is below the limit” is not sufficient on its own.
The purchase is made in the person's own name. Registration and usage restrictions concerning the persons who may drive the vehicle are examined separately, depending on which sub-category the exemption is based on. The tax advantage does not give a right to allocate the vehicle for unlimited use to any third party. [1; Special Consumption Tax Law Art. 7/2]
Five-year and ten-year periods lead to different results
The guide explains that, as a general rule, a ten-year interval applies to the exempt acquisition of a new vehicle. By contrast, the five-year period is the one after which special consumption tax is sought when an exempt vehicle is transferred to a person who is not entitled to the exemption. Being able to sell without tax after five years does not mean that a new exempt vehicle can be bought at the same time.
For example, a person who sells the vehicle in the sixth year after an exempt acquisition must still separately check the ten-year period for the new purchase, even if the conditions under which no special consumption tax is sought at the sale are met. Earlier acquisition dates, transitional provisions, scrapping and special situations based on court decisions require a case-specific review. Before the vehicle is sold, the two different outcomes should be assessed separately and recorded in writing.
Report validity, death and inheritance
When buying a vehicle, the most recent valid report and, for time-limited reports, the remaining validity period are checked. Choosing an older report because it is more favourable is not appropriate. The expiry of a report after an acquisition exempt from special consumption tax and the need to renew the report for the continuation of the motor vehicle tax exemption are not the same thing.
When the vehicle passes by inheritance to all heirs, a special provision applies for special consumption tax. However, the transfer of the other heirs' shares to a single heir is assessed separately. Other assets in the estate, and the division and waiver documents, may affect the outcome. The generalisation that “an inherited vehicle is always transferred tax-free” is not correct.
Motor vehicle tax and customs procedures for vehicles of persons with disabilities
For motor vehicle tax, conditions for disability of 90% and above, and for vehicles with lower-rate special equipment, are regulated separately. The existence of a special consumption tax exemption does not mean that all notifications and motor vehicle tax records are completed automatically. The continuation of a time-limited health report is monitored separately.
Customs exemption for importing specially equipped vehicles from abroad is a different regime, with its own technical conditions, prior permits, authorised customs offices and transfer restrictions. Meeting the domestic special consumption tax exemption conditions does not automatically make the import compliant. Selling the vehicle or changing its use without permission may give rise to sanctions.
Zero property tax on a home and value added tax
Within Türkiye, persons with disabilities who own a single residence with a gross area of no more than 200 m², or a share in such a residence, may benefit from zero building tax under the applicable conditions. For persons with disabilities, there is no requirement of having no income and no specific minimum disability percentage. Renting out the dwelling alone does not remove the right; another dwelling, shares and holiday use are assessed separately. The application is made to the municipality.
The value added tax (KDV) exemption on equipment specially produced for persons with disabilities does not mean that every car can be bought without KDV. Special consumption tax (ÖTV), motor vehicle tax (MTV) and value added tax (KDV) are different taxes.
Is the same report sufficient for all applications?
Each tax, rate and technical condition must be checked separately. Having a health document does not remove other permits and notifications that the transaction requires.
Does rental income from a home prevent the zero rate?
The zero building tax for persons with disabilities has no general no-income requirement. However, the other conditions, such as the dwelling being the only residence, its size and its use, must be met.
How should the Council of State decision on earlier vehicle purchases be read?
The decision to stay execution issued by the Council of State (Danıştay), 7th Chamber, on 4 July 2025 in file E.2025/400 does not mean that the ten-year period has been abolished for all vehicles of persons with disabilities. In the full text of the concrete case, the vehicle was acquired with the exemption on 23 August 2019; it was sold on 16 September 2024, after the five-year period had passed and before the amendment to the law of 27 December 2024. The new purchase had not been completed before the amendment. [4]
The chamber stayed the execution of the relevant explanation introduced by Article 10 of the Serial No. 14 Communiqué on special consumption tax (14 Seri No.lu ÖTV Tebliği), on the basis of legal certainty and the legal position completed under the earlier regime. The request to stay the execution of Article 9 of the Communiqué was rejected. This distinction prevents the decision from being presented as if it had annulled the entire Communiqué or the ten-year rule in the law.
The decision is a stay of execution; it is not the same as a judgment annulling the rule on the merits. As of the research cut-off on 9 October 2026, no subsequent objection or merits decision could be verified, so no final general outcome is stated here. In particular, a person who sold the vehicle after the amendment to the law, or who has not sold it at all, should not assume that they are in the same position as the facts of this decision.
In the file, the first exempt acquisition, the expiry of the five-year period, the sale, the new purchase application, the rejection decision and the notification dates should be shown separately. Looking only at the old purchase date before a sale decision is made may produce economic consequences that are difficult to reverse. The tax administration's concrete practice and the current court decisions should be matched with the person's own chain of transactions.
Decision to take and file to prepare before any transaction
Determine at the outset which tax benefit is being claimed. Compare the scope of the health report, the characteristics of the vehicle or dwelling, and the date of the transaction with the relevant regulation. Do not assess earlier vehicle purchases by the same standard as the conditions for a new purchase.