First published: 29 December 2024. Content and legislation review: 13 October 2026.
The elements that determine the legal position of a yacht in Türkiye are ownership, flag, the registration system, private or commercial use, and the customs regime. Taxes or the right of use cannot be determined by looking at only one of these. Flying a foreign flag does not provide tax-free importation, and transferring to the Turkish flag does not by itself produce all taxes. The nature of the transaction and the conditions of the relevant exemption must be examined separately.
As of 13 October 2026, the general VAT rate is 20%. For sea vessels within the scope of Presidential Decision No. 10363, the special consumption tax (ÖTV) rate is set at 8%. It cannot be said, however, that every second-hand sale is subject to VAT or that every boat falls under the same ÖTV line. This guide explains which legal questions should be answered before purchase or a change of flag.
Flag and ownership show different legal relationships
The flag shows which State a vessel is under the nationality of; ownership shows to whom the vessel belongs. A yacht flying the Turkish flag does not become property of the Turkish State. Article 940 of the Law No. 6102 on the Turkish Commercial Code (TTK) regulates the right to fly the Turkish flag under different conditions for natural persons and for companies. For companies, not only the place of incorporation but also the partnership and management structure may be important. When a change of shareholders is made, it should be reassessed whether the flag conditions continue to be met.
Not every yacht is necessarily a commercial vessel. Because of the scope provisions of Articles 931 and 935 TTK, a yacht not used for commercial purposes may nonetheless be subject to maritime law for vessel ownership and enforcement. The expression "private yacht" does not mean complete exemption from maritime law.
The Turkish Ship Register, the Turkish International Ship Register and the mooring register are not the same registration system. The appropriate registration is selected according to the nature, size, gross tonnage and use of the boat and the status of the owner. Registration in the mooring register does not automatically produce all the in rem consequences of registration in the ship register. For privately used vehicles owned by foreigners, the special provisions of the Mooring Register Implementing Regulation (Bağlama Kütüğü Uygulama Yönetmeliği) must also be assessed.
Choosing a register under the Turkish flag: National Ship Register, TUGS and the mooring register
Under Article 940 TTK, a vessel is a Turkish vessel only where it is owned solely by Turkish citizens. For vessels in shared ownership, a majority of the shares must belong to Turkish citizens; for joint ownership, a majority of the owners must be Turkish citizens. For companies, being incorporated in Türkiye alone does not satisfy the general flag conditions; the majority of persons authorised to manage, the majority of votes, and, for certain company types, the nature of the shares and the conditions for their transfer are also examined. Alongside this general provision, there are special regulations for the mooring register and the Turkish International Ship Register. For this reason, the general statements that "foreigners cannot own a Turkish-flagged boat" or "anyone who incorporates a company in Türkiye can transfer any yacht to the Turkish flag" are not correct. No definite commitment on the flag should be made before it has been determined which register system may apply. [1]
What is the difference between the National Ship Register, TUGS and the mooring register?
| Register system | Basic framework | Point to note |
|---|---|---|
| National Ship Register (Millî Gemi Sicili) | The registration and flag provisions of the TTK apply. Registration is compulsory for commercial ships of 18 gross tons and above. | The same obligation cannot be concluded for every private yacht; use and special registration provisions must be examined. |
| Turkish International Ship Register (TUGS) | A special register for vessels and commercial yachts within the scope of Law No. 4490. | The vessel and its owner must each separately satisfy the statutory conditions. It is not a general low-tax register for private family yachts. |
| Mooring register (bağlama kütüğü) | A registration and licence system for small commercial vessels and for vessels intended for private use, within the scope of the regulation. | It cannot be treated as identical to the mortgage and transfer provisions of the ship register; a pledge, an interim measure and an attachment may be recorded in the register. |
The Mooring Register Implementing Regulation contains registration provisions for commercial vessels under 18 gross tons that are not registered in the National Ship Register or TUGS and that measure 2.5 metres or more in length, and for privately used vessels that measure 2.5 metres or more in length. The first registration and an application for a change of registration within the scope fall to be made within one month from the relevant transaction date. For a boat already registered in a register, the existing position should be assessed with the harbour master's office without creating a duplicate registration. [2]
Registration in the mooring register of privately used vehicles owned by foreign natural persons who hold a residence permit in Türkiye is specifically regulated, on request. This registration may have consequences for the Turkish flag; however, the provisions of the Cabotage Law (Kabotaj Kanunu) are reserved. A residence permit does not convert a private boat automatically into a commercial passenger vehicle. [2]
The form of transfer also varies according to the register system. On a transfer of a vessel registered in the ship register, under Article 1001 TTK an agreement on the transfer of ownership and the delivery of possession are required; the transfer agreement is made in writing and the signatures are certified by a notary, and the agreement may also be made at the ship register office. For vehicles registered in the mooring register, documents for transactions requiring a transfer of ownership are drawn up in the presence of the Harbour Master's Office or before a notary; where the transfer is to be made before a notary, a copy of the mooring register entry dated the same as the sale date and showing the encumbrances is submitted. A simple exchange of e-mails or a bank transfer alone does not replace this formal requirement. For details of the contractual parties, see the article on the yacht sale agreement. Registry procedures on transfer to heirs following the death of the owner are explained in the article Transfer of Yachts and Boats by Inheritance: Foreign Heirs and Registry Procedures. [1, 2]
When is registration in TUGS considered?
Law No. 4490 creates a special framework for vessels listed in the inventory of a tourism company and for vessels stated as commercial yachts in the tonnage certificate. The scope concerning the vessel in Article 4 of the Law and the conditions concerning the owner in Article 5 are applied together. The fact that Turkish or foreign natural persons resident in Türkiye, and companies incorporated under Turkish law, may have the possibility does not mean that every foreign-built yacht can be registered in this register. [9]
Tax advantages are provided for operating and transfer gains within TUGS and for certain transactions; there are also registration and annual tonnage fees. These advantages cannot be presented as a general exemption that removes all VAT, ÖTV and customs duties. In addition, the right to cabotage by flying the Turkish flag is not subject to the same conditions. The personnel rules of TUGS are also taken into account: for a foreign master or staff, seafarer competence, the flag regime, the right to work and social security are assessed together. [9]
Is a temporary flag change the same as a definitive registration?
No. Article 941 TTK provides for a temporary foreign or Turkish flag permit for the vessel to cease operation for at least one year, where the conditions are met. Factors such as the owner's consent, permission under foreign law and crew requirements are assessed. A definitive sale and deletion from a foreign register is a separate process. [1]
Where the flag is to be changed, the rights of an existing mortgage creditor, the deletion certificate from the former register, acceptance of the new registration, radio licences and insurance should be planned together. If the new registration or the temporary flag certificate cannot be issued after the old registration has been closed, use of the boat may be disrupted. The payment and delivery stages of the contract should take this risk into account. For details of this subject, see the article Yacht Financing and Ship Mortgages: Loans, Security and Registry Transactions.
How is a registration or flag change prepared?
Current copies of the registration, the chain of title, the identification numbers of the boat and engine, technical documents, and information on existing mortgages and attachments are requested from the seller. Where deregistration from a foreign register is to be carried out, the period between the date on which the deletion certificate can be issued and the start of the new flag right after the previous flag ends should be planned. The mere existence of a sales invoice does not show that a mortgage on the register has been lifted.
The identity of the applicant and the representation authority of the company, the sale or construction document, deletion and encumbrance documents where required, and measurement and technical conformity papers are assessed together. For foreign documents, translation and the need for an apostille or certification according to the authority that will use the document are checked. It should not be assumed that the same documents are requested in the same form for every transaction.
Technical inspection and legal review are not substitutes for one another. A seaworthiness or conformity certificate does not establish a clean title; a register entry also does not prove that the engine is sound. After registration, the licence, insurance, radio and crew documents and the operating permits are completed according to the type of use. Changes of name, mooring port, owner or technical characteristics are recorded in the register.
VAT and ÖTV on purchasing a yacht in 2026
For VAT, the first question is whether the transaction falls within the scope of the tax. The delivery of a boat in the course of a commercial activity is not the same as a person who is not engaged in a commercial activity selling his or her own second-hand boat. In the second case, depending on the concrete circumstances, the transaction may fall outside the scope of VAT; this cannot be expressed as "all second-hand yachts are exempt from VAT". Importation is, in addition, subject to the import provisions of the VAT Law.
Under Presidential Decision No. 7346, the general VAT rate has been 20% since 10 July 2023. Using the former 18% rate as the current general rate in yacht transactions is incorrect. The exemption for sea transport vehicles in Article 13(a) of the VAT Law is assessed together with the taxpayer's activity, the purpose of use of the vehicle, the documentary arrangements and the conditions of administrative practice. Not everyone who acquires a yacht for private cruising can benefit from this exemption.
As regards ÖTV, Decision No. 10363, published in the Official Gazette of 6 September 2025, is important. The rate in the GTİP lines shown in the Decision is 8%. However, the exceptions in parentheses in the tariff and the technical classification of the goods are decisive. Applying the 18 gross-ton limit in one line to all yachts would not be correct. Likewise, a general statement giving a range of 8% to 160% for all boats by reference to engine power or length does not replace an examination of the current tariff.
| Transaction | First legal question | Point to note in the calculation |
|---|---|---|
| Purchase from a professional seller in Türkiye | Is the delivery subject to tax? | The first acquisition or other tax-triggering event subject to VAT and ÖTV, and the conditions of any exemption |
| Sale of a person's own used boat | Is the sale within a commercial activity? | Falling outside VAT and an exemption must be distinguished from each other |
| Definitive importation | Are the tariff heading, origin and customs value correct? | Customs duties, the scope of ÖTV and the VAT base on importation are calculated together |
| Temporary admission | Who is using the regime and for what purpose? | The conditions of the regime and the restrictions on use must be observed |
The VAT base on importation does not consist solely of the purchase price or solely of the CIF value. The elements in Article 21 of the VAT Law and the taxes, levies and other fiscal burdens collected at importation are assessed. For customs duty it is not possible to give a single fixed rate; the tariff heading (GTİP), origin, preferential certificate and import regime are checked together. The cost table presented at the offer stage must be reconfirmed at the transaction date.
ÖTV is applied once, on the taxable event for the goods and transaction indicated in the law. For items subject to registration and recording, the first acquisition is significant; for items not subject to it, distinctions such as importation or the delivery by the manufacturer are important. Whether a yacht is second-hand should not be decided without examining its earlier ÖTV status. The fact that a boat is a "commercial yacht" or that its tonnage exceeds 18 gross tons does not by itself remove the entire ÖTV liability; the tariff heading under which the boat falls, its maritime documents and the taxable transaction must be assessed together. The rate tables for motor-vehicle engine capacity or for high-rate categories cannot be applied to yachts. [13]
How are VAT and ÖTV calculated together?
The example below shows the calculation logic for a first domestic delivery subject to ÖTV and VAT. It is assumed that there is no exemption, that the ÖTV base is 5,000,000 TL, and that there are no other elements of the base.
| Item | Calculation | Amount |
|---|---|---|
| Price before ÖTV | Assumed base | 5,000,000 TL |
| ÖTV | 5,000,000 × 8% | 400,000 TL |
| VAT base | 5,000,000 + 400,000 | 5,400,000 TL |
| VAT | 5,400,000 × 20% | 1,080,000 TL |
| Total | Price + ÖTV + VAT | 6,480,000 TL |
On these assumptions the combined effect of the two taxes is 29.6% of the original price. In an ordinary transaction subject to both ÖTV and VAT, ÖTV is included in the VAT base; therefore adding the 8% and 20% rates together to arrive at 28% is wrong. The example does not mean that this total will arise in every yacht purchase. On importation, elements such as customs value, other taxes, freight and insurance are calculated separately. [4, 13]
On what conditions do tax exemptions and company expenses apply to commercial yachts?
Does Article 13(a) of the VAT Law apply to every commercial yacht?
No. Article 13(a) of the VAT Law and the current General Implementation Communiqué on VAT require the nature of the vehicle, the activity of the purchaser, the purpose of use and documentation to be considered together. Adding yacht operation to the company's articles of association, or recording a purchased yacht as a company asset, is not sufficient on its own. The exemption cannot be applied to vehicles acquired for private use. [4, 12]
In the Communiqué as amended on 31 October 2024, vessels that are not used for cargo transport, that are used for cruising, entertainment, sport and amateur fishing, and that fall within the category of private boats and private yachts with a hull length of up to 24 metres, are stated to be outside the scope of the exemption. For such vehicles of more than 24 metres, acquisition for leasing or operating activity is separated from acquisition for private use. Provisions on other types of vehicles outside the scope must also be checked separately. [12]
The result of the manufacturing stage and of final delivery may also differ. The Communiqué makes a separate statement on purchases relating to the manufacture and construction of vessels exceeding 24 metres; it states that where the completed boat is sold for private use, VAT may arise on the final delivery. A transaction should not be carried out without tax on the sole ground that the boat is "being produced at the shipyard" without the project, the exemption document and the lists of goods and services. For the contractual aspect of the construction process, see the article Yacht Construction Contract. [12]
Are marina and harbour services exempt from VAT?
Under Article 13(b) of the VAT Law there is also no general exemption for all sea vehicles. The scope has been narrowed for services provided to cruising, entertainment, sport and amateur fishing vessels, and to private boats and yachts. The fact that a foreign flag is flown does not by itself make a marina service provided to a private yacht exempt from VAT. The type of service, the place where it is provided and the nature of the vessel are assessed together. For the contractual aspect of berthing fees, see the article Marina Berthing Agreements: Fees, Services and Liability; for the permit, environmental and operating obligations of a marina operation, see the article Permits, Environmental Impact Assessment and Operation Process for Establishing a Marina and Yacht Harbor. [4, 12]
Can all the expenses of a yacht bought in a company's name be deducted?
Company ownership does not mean that all maintenance, fuel, financing and depreciation expenses can be deducted. Article 11(1)(f) of the Corporate Tax Law regulates expenses and depreciation relating to yachts, cruisers, boats and similar vessels not connected with the principal business purpose of the enterprise. VAT deduction is also examined separately with regard to the relevant conditions and the expenses that cannot be deducted. [17, 4]
The TUGS exemptions, the tourism certificate, the VAT exemption certificate and the fuel purchased without ÖTV each have different legal bases. One document does not replace all the others. When an operating model is established, it should be recorded in writing which tax, which activity and which period each advantage relates to.
For details, see the section on yacht construction and refit contracts and maintenance and repair processes.
What obligations apply instead of an annual MTV?
The MTV tariff for sea vehicles was abolished in 2009. Therefore, the statement that "all yachts in Türkiye pay MTV every year" is incorrect; no annual Motor Vehicles Tax is levied on yachts by reference to engine power and age. [14] However, the mooring register licence fee, registration and document procedures, marina charges, insurance and other obligations linked to commercial activity may continue.
In its 2026 announcement, the Tuzla Regional Harbour Master's Office published the following annual amounts for mooring register licences. The length calculation and exemptions under the Fees Law (Harçlar Kanunu) also apply; the announcement states that fractions of less than one metre will not be taken into account.
| Boat length band | 2026 annual fee |
|---|---|
| From 5 metres to 7 metres | 5,992.10 TL |
| From 7 metres to 9 metres | 8,560.20 TL |
| From 9 metres to 12 metres | 12,840.20 TL |
| From 12 metres to 15 metres | 25,680.70 TL |
| From 15 metres to 20 metres | 42,801.10 TL |
| From 20 metres to 30 metres | 85,602.30 TL |
| Over 30 metres | 171,204.70 TL |
A licence may be issued for a period of one to five years. In a multi-year transaction, the annual amount and the number of years on the relevant date are taken as the basis. It is provided that a renewal application be made at least 15 days before the end of the period. For example, the five-year licence fee for a 6-metre boat is 29,960.50 TL. Being less than five metres does not remove other registration or safety obligations. [2, 15] The exemption for vehicles used exclusively for maritime transport and fishing should not be automatically extended to all commercial yachts. The marina berthing fee is a contractual charge that differs from this public fee.
How are tax returns and the payment timetable monitored?
The responsibility to declare and pay depends on the type of transaction. On importation, the importer and the customs declaration are relevant; on a taxable domestic delivery, the seller's VAT and, where applicable, ÖTV liability is assessed. For ÖTV, the first acquisition, the delivery and the registration status are also significant. Owning a yacht is not a general rule requiring every individual to file a separate VAT or ÖTV return every year. [4, 13]
In the purchase file, the taxable event, the person who must file the return, the payment document and the tax confirmation needed for the registration process should be shown separately. The periodic returns of a commercial enterprise, the renewal of the licence and the register fees are not the same calendar. The filing deadlines applicable on the transaction date should be checked with the chartered accountant and, where necessary, with the customs broker.
Distinguishing definitive importation from temporary admission
For definitive importation, the conditions for release into free circulation, the taxes and product conformity are assessed. For a used boat, the regime for importing used goods in force and the need for permission are also examined. Whether a CE marking is required depends on the length of the boat, its history of placing on the market and the Regulation on Recreational Craft and Personal Watercraft (Gezi Tekneleri ve Kişisel Deniz Taşıtları Yönetmeliği) that applies. A general rule that "every foreign boat must obtain a new CE certificate" cannot be laid down.
The invoice, payment records, transport and insurance documents, the origin or movement certificate, the technical file and the registration documents must all describe the same boat. Where a low-value invoice conflicts with the actual sale and payment data, a customs value dispute may arise. The cost calculation presented by a broker does not remove the importer's declaration liability. The broker's commission and liability are examined in the article Brokerage Agreements in Yacht Sales: Commission, Earnest Money and the Intermediary's Liability.
For foreign-flagged private yachts, Article 29 of Law No. 2634 provides for a stay of up to five years for cruising, maintenance, repair, slipping or wintering purposes, and, where the conditions are met, the possibility of a further extension of five years by the Ministry. This arrangement does not grant a commercial charter right or a residence permit to the owner. Periods relating to cars cannot be transferred directly to the boat. The period of the navigation permit document, the customs regime and the right of persons to remain in Türkiye are followed separately.
Is the former facility for moving to the Turkish flag still available?
The Communiqué No. 2017/3 on the Transfer to the Turkish Flag of Boats Located Abroad or Flying a Foreign Flag was repealed with effect from 2 January 2024. Statements based on this former arrangement, such as "any boat can be moved to the Turkish flag with low tax", are not adequate grounds for a current application. The transaction should be assessed under the import and registration provisions that apply today. [16]
For details, see the section on yacht maintenance and refit contracts.
Navigation permit and use of a yacht without its owner on board
What function does the navigation permit serve?
The navigation permit, commonly known as the transit log, contains declarations and procedures relating to the entry, departure and voyage of a recreational vessel. The border entry procedures and route notifications for private yachts with a foreign flag are carried out within this framework. The document is not a proof of ownership or a licence covering any type of commercial activity. It is separately provided that, for privately used Turkish-flagged recreational craft, the navigation permit is not required on voyages between Turkish ports; the same conclusion cannot be drawn for international entry and exit, commercial activity or a different vehicle status. [10]
Is it possible to use a yacht without its owner on board?
Foreign-flagged yachts may be used by their owners or by persons authorised in writing by the owners, provided that they are not used for commercial purposes. A change of port without a yacht owner on board, with the master and crew on the instructions of the owner or the authorised person, is also separately regulated. The authorisation document, the navigation record, qualifications and customs conditions should be checked together. [10] For details, see the article Yacht Captains and Crew Labour Rights: Wages, Termination and Compensation Disputes.
For temporary use by others of privately registered boats in Türkiye, the authorisation letter in Annex 1 of the 2026 regulation applies. As a general rule, notarial or harbour master approval is required; authorisation letters issued for spouses and children have an exemption from approval. This exemption should not be read as meaning that the competence to use the boat or the written authorisation is unnecessary. [11]
Where the owner, operator or master leaves a yacht at a licensed facility and leaves the country, the responsibility of the facility and the procedure for notifying the administration are followed. The mooring contract and the period of stay should be followed separately; after the contract ends, a risk of liquidation may arise under the conditions set out in the legislation. [10]
What are the rules on commercial yacht charter and cabotage?
For the operation of recreational vessels in Türkiye, documentation under tourism legislation is required in addition to the relevant maritime documents. The allocation of a privately registered boat to paid activity does not become lawful merely by issuing an invoice. The type of boat, operating permit, adequate crew, passenger capacity and insurance must all be in order. [7, 10] For details, see the article Yacht Management Agreement: The Operator's Authority, Duty to Account and Liability.
The fact that a Turkish-flagged yacht may be leased with the necessary documents is different from the lessee using the yacht for commercial purposes. The Law prohibits commercial use of a yacht leased in this way by the lessee. Leasing without crew does not make the lessee a tour operator merely because the user is competent. [7, 11]
For commercial foreign-flagged yachts of more than 39 metres in length, there is a mechanism of Ministry assessment and of temporary activity and navigation permission for a calendar year, in return for an annual contribution. A boat of exactly 39 metres and a boat over 39 metres are not the same. This provision does not automatically grant foreign yachts a right to charter within Türkiye. The navigation regime of commercial yachts arriving from abroad with passengers, the use of private yachts and charter activity in Türkiye must be considered separately; a business model should not be built on the statement that "a foreign flag provides tax-free charter" without taking account of cabotage restrictions and special permits. For the terms of the charter contract, see the article Yacht Charter Agreement: Cancellation, Deposit and Liability. [7, 10]
What has changed in 2026 for private boat use and safety rules?
The regulation of 17 January 2026 and the amendment of 3 July 2026 entered into force on 17 July 2026. Statements based on the earlier 2023 regulation should be checked against the current text. Under this regulation, vessels used for cruising, entertainment, sport and amateur fishing without a commercial purpose, with a hull length in the range from 2.5 metres to 24 metres inclusive, are defined as private boats. A private yacht is a vessel of more than 24 metres hull length, built in yacht form and used privately. The fact that a smaller boat is called a "yacht" in everyday language does not remove this statutory distinction. [11]
Hull length, overall length and gross tonnage are not used interchangeably. For example, the 18 gross-ton threshold in the mandatory ship register entry is not a length limit. For ADB 10, overall length is taken into account; for ADB 24, hull length is taken into account. The phrase "10-metre boat" in an advertisement should be checked against what the official measurement certificate shows. [1, 11]
| Subject | Current basic rule |
|---|---|
| Private boat with an overall length of up to 10 metres, inclusive of 10 metres | Navigation and handling with at least an ADB 10 or a seaman's competence certificate; the relevant exemptions are reserved. |
| Private boat with a hull length of up to 24 metres, inclusive of 24 metres | The framework of ADB 24 or master seaman and above competence applies. |
| Private yacht with a hull length exceeding 24 metres | Equipped in the same way as commercial yachts; ADB 24 alone does not cover this length. |
| Former ADB certificates | A five-year transition provides for renewal through theoretical ADB 24 training; if not renewed, the certificate is treated as equivalent to ADB 10. |
| Making a boat available to others | The authorisation letter in the regulation and the appropriate competence are required together. |
| Safety equipment | Annex 2 and the related exemptions, as amended in July 2026, apply. |
Private boats with an engine power below ten horsepower, and certain motorless or sporting vehicles listed in the regulation, have an ADB exemption. For this reason, a single competence rule cannot be laid down for all small boats. Age, health, training and certification conditions also apply. [11]
Safety equipment, in particular life jackets, lifebuoys, position-fixing facilities, fire-fighting and first aid equipment, should be reviewed in Annex 2. Additional requirements apply to vessels over ten metres. For private boats and yachts with an overall length of more than 15 metres, a 24-month transition is provided for VHF and personal position-fixing devices; an exemption for personal position-fixing devices is provided for those with a fixed AIS Class B. The required equipment must be completed from the list according to the characteristics of the boat. [11]
Lack of a competence certificate, commercial use of a private boat, or lack of mandatory equipment may result in consequences such as administrative fines, suspension of the certificate and a refusal to allow the vessel to sail. Having insurance does not remove these administrative obligations; for the effect of private and commercial use on the scope of the policy, see the article Yacht Insurance and Rejection of a Claim.
Export and sale abroad
The sale of a yacht to a foreign buyer and the completion of an export transaction are not the same event. The export declaration, the actual departure, the change of register or flag and the delivery documents must be coordinated with one another. The VAT export exemption and any refund depend on the documents and the realisation conditions under Articles 11–12 of the VAT Law. Issuing an invoice in the name of the foreign buyer alone is not regarded as sufficient.
The Incoterms designation can help share transport, costs and risk; on its own it does not resolve the form of the transfer of ownership, the deletion from the register or the conformity conditions in the country of import. The sale agreement should link the release of payment to these steps. Export of the boat and export of an engine or spare parts may require different documents, which should be taken into account in the delivery file.
What do court decisions remind us of for yacht transactions?
A commercial yacht and tonnage do not by themselves settle the ÖTV review
In its decision of 3 February 2021, E.2016/8141, K.2021/685, the Seventh Chamber of the Council of State (Danıştay 7. Daire) assessed the tariff classification and ÖTV of a vehicle registered as a commercial yacht. The Chamber reversed the ruling that removed the principal tax, taking account of the commercial yacht status shown in the vehicle's documents; it found, however, that the cancellation of the tax loss penalty was in substance appropriate because the authority had acted in line with its earlier general opinion. [18]
This decision shows that the principal tax and the penalty may be examined separately, and that the conclusion that ÖTV does not apply cannot be drawn from tonnage alone. The decision concerns a transaction from the 2011 period and cannot be used as the source of the 2026 rate. The basis of the current 8% rate is Decision No. 10363.
An old exemption decision does not replace the current communiqué
In its decision of 21 December 2009, E.2007/4939, K.2009/5111, the Ninth Chamber of the Council of State (Danıştay 9. Daire) considered together a VAT exemption for the construction of a yacht and the tax period of the sale. The Chamber upheld the partial acceptance decision of the tax court. A dissenting opinion argued that registration in the fixed assets without actual operating activity should not be regarded as sufficient for the exemption. This dissent should not be presented as if it were the majority ruling. [19]
The relevance of the decision to the present file lies in assessing together the date of the transaction, the exemption document, the actual use and the sale records. A conclusion that every yacht may be acquired without tax on the basis of an old decision cannot be reached without examining the scope of the communiqué changed after 2024. [12]
The legal file to be prepared before a transaction
- The identity of the owner and the representative, the current register or mooring record and the chain of title.
- Arrangements for closing out mortgages, attachments, financing, marina and maintenance debts.
- Technical survey, sea trial and documents of conformity specific to the boat.
- A decision on private or commercial use; operating permits and cabotage assessment.
- A cost calculation separately showing the GTİP, origin, customs value and taxes.
- A timetable for simultaneous payment, deletion, transfer and actual delivery.
Legal advice coordinates the tasks in this file. Where needed, the reports of a technical expert, a customs broker and a chartered accountant should be carried out together. Administrative fines for marine pollution imposed during navigation or maintenance are examined separately under the article Objecting to a Marine Pollution Fine Imposed on Ships and Yachts. A foreign flag or acquisition through a company should not be chosen merely in the expectation of lower costs; the costs of the right of use, of renewing documents and of a later sale should also be calculated.
For details, see the section on precautionary arrest of a vessel or yacht.
Conclusion
In acquiring a yacht, the safe route is first to determine the legal status, before choosing flag and tax. When the register system, the purpose of use, the import regime and the taxable transaction are assessed together, the risk of duplicate costs and unauthorised use is reduced. A table of taxes and fees should not be accepted as a definitive cost unless it has been matched with the boat's technical data and the transaction date.
Frequently Asked Questions
Does buying a foreign-flagged yacht mean not paying taxes?
No. The flag, the customs regime and the taxable transaction are different matters. Use in Türkiye and the need for a definitive import are determined separately.
Is VAT always charged on the sale of a second-hand yacht?
The same answer cannot be given for every sale. The commercial activity of the seller, the nature of the sale and any specific exemption conditions are examined.
Does ownership of a yacht that moves to the Turkish flag pass to the State?
No. Nationality of the flag and ownership are different things; ownership shows the owner's in rem right.
Is the mooring register licence fee included in the marina fee?
As a rule they are different charges. The fee items in the marina contract should be checked separately.
Does operating in yacht tourism give exemption from all taxes?
No. A tourism certificate alone does not satisfy the specific exemption conditions that the law requires for each tax.
Does the right of temporary entry give authority to charter the boat to anyone in Türkiye?
No. Private use, commercial operation, cabotage and the customs regime are assessed separately.
Is it compulsory to set up a company in order to buy a yacht in Türkiye?
No. Natural persons may also acquire a yacht or a private boat. The appropriate register system, flag right, purpose of use and the owner's status must be determined. Setting up a company depends on a separate assessment of the commercial activity and investment model.
Can a foreign person own a privately used Turkish-flagged boat?
It is possible if the conditions are met. There is a special regulation in the mooring register for the private vehicles of foreign natural persons who hold a residence permit. The conditions of TUGS and the general ship register differ from this. The right to commercial use is assessed separately.
Is setting up a company in Türkiye alone enough for the Turkish flag?
Under the general TTK regime it is not enough; conditions such as management and voting majorities are also required. The applicability of the provisions of the special register or of the mooring register is assessed separately.
Is a mooring register licence the same as a ship register entry?
No. They rely on different rules on registration, transfer and security. Since pledges, attachments and interim measures may also be recorded in the mooring register, the current register entry should be examined.
Does a yacht sale require a notary?
It depends on the register system. For a vessel in the ship register, the written transfer agreement and a notarised signature, or an agreement at the ship register office, apply; for the mooring register, the provisions on execution before the Harbour Master's Office or a notary apply.
What is the VAT rate on yachts in 2026?
For ordinary taxable deliveries the general rate is 20%. Whether a transaction falls outside VAT or within a specific exemption depends on separate conditions.
What is the ÖTV rate on yachts in 2026?
For the relevant yachts, cruisers, boats and pleasure craft listed in List II, the rate is 8%. The GTİP, the scope and the taxable transaction must be checked.
Is ÖTV charged again on every sale of a second-hand yacht?
No. The single-stage nature of ÖTV and the previous tax position are examined. An ordinary second-hand transfer within Türkiye and the first import of a used yacht are not the same transaction.
Is VAT also calculated on the amount of ÖTV?
In an ordinary transaction subject to both ÖTV and VAT, ÖTV is included in the VAT base. For this reason the total tax burden is not calculated by adding the 8% and 20% rates together.
Is MTV charged on yachts?
No annual MTV based on engine power and age is charged. The mooring register licence fee or the separate financial obligations of the relevant register may arise.
Is the mooring register fee calculated for each year?
Yes. Where the licence is issued for more than one year, the annual amount on the date of issue or renewal is multiplied by the number of years chosen. A licence may be issued for a maximum of five years.
Is a yacht acquired in a company's name automatically exempt from VAT?
No. The type of vehicle, its length, the actual purpose of use, the activity and the exemption document are assessed together. No exemption applies to acquisitions for private use.
Does TUGS registration remove all taxes?
No. The specific income and transaction exemptions in the law do not amount to exemption from all VAT, ÖTV and customs obligations. Registration and tonnage fees also apply.
Can a foreign-flagged yacht stay in Türkiye for five years?
Stay for up to five years is possible under Law No. 2634 and the regulation, subject to their purposes and conditions. Extension and the procedures for leaving the boat at a facility apply separately; the person's right of residence is separate from this.
Does a transit log grant permission for commercial leasing?
No. The navigation permit document does not replace any commercial activity permit. The operating and tourism documents of the boat and its cabotage status are assessed separately.
Does a privately used Turkish-flagged boat need a transit log for every domestic voyage?
It is provided that it is not required for voyages between Turkish ports. This conclusion does not apply in the same way to foreign-flagged yachts, commercial vehicles and international entry and exit procedures.
Can I let my private boat for a fee for cruising?
A commercial activity cannot be carried out under the status of a private boat. The commercial character of the use, the necessary registration and documents, and the staffing and insurance conditions should be assessed in advance. For details, see the article Yacht Charter Agreement: Cancellation, Deposit and Liability.
Can foreign yachts over 39 metres be chartered freely?
No. For the relevant commercial foreign yachts there is a permit system limited by Ministry assessment, a contribution fee and a calendar year. The length condition alone does not give a right to operate.
Did the old ADB certificate become invalid immediately?
No. The 2026 regulation provides for a five-year transition and renewal through theoretical training for ADB 24. If this is not done, the existing certificate is treated as equivalent to ADB 10.
Can an ADB 24 holder use a private yacht of more than 24 metres?
The length scope of ADB 24 extends up to the limit of 24 metres inclusive of hull length. The equipment and crew requirements applicable to private yachts above that limit apply separately.
Can I import a second-hand foreign yacht on an invoice alone?
An invoice alone is not sufficient. Permits for used goods, conformity, technical documents, customs value, taxes and registration conditions are checked.
Does the 2017 facility for moving to the Turkish flag still continue?
Communiqué No. 2017/3 was repealed on 2 January 2024. For a current application, the import and registration arrangements in force are the basis.
Is selling a yacht to a foreigner enough for a VAT refund?
No. The statutory conditions of export and their documentation are required. Any refund is assessed under the procedure for input tax incurred and not deductible.
In how many days are all yacht procedures completed?
No reliable single period can be given for all files. Deletion from a foreign register, lifting of mortgages, technical inspection, import permission and missing documents all affect the period. The stages and the consequences of delay should be set out in the contract.
Sources and legal bases
- Law No. 6102 on the Turkish Commercial Code. Arts. 931, 935, 940, 941, 1001, 1320, 1352–1376, 1420–1446; different pages depending on the article. Link
- Mooring Register Implementing Regulation. In particular Art. 14 on the form of transfer; amendment of 30 December 2023. Link
- Revenue Administration (Gelir İdaresi Başkanlığı), current VAT rates. Presidential Decision No. 7346; general rate 20%. Link
- Law No. 3065 on Value Added Tax (Katma Değer Vergisi Kanunu). Arts. 1, 11–13, 21; scope, exemptions and import base. Link
- Revenue Administration, 2025 Activity Report, Presidential Decision No. 10363. By Decision No. 10363 of 6 September 2025, ÖTV of 8% for the sea vehicles listed; the GTİP and scope conditions are examined separately. Link
- Tuzla Regional Harbour Master's Office, 2026 mooring register fees. 2026 amounts; document validity and length calculation. Link
- Law No. 2634 on the Encouragement of Tourism (Turizmi Teşvik Kanunu). In particular Arts. 27–29; stay and operation of foreign yachts. Link
- Ministry of Trade, frequently asked questions on Customs Protection. Entry, navigation, leaving and use procedures for yachts; outdated monetary amounts and institution names on the page were not carried over. Link
- Law No. 4490 on the Turkish International Ship Register (Türk Uluslararası Gemi Sicili Kanunu). Arts. 1–12; scope, owner conditions, tax advantages and personnel. Link
- Maritime Tourism Regulation (Deniz Turizmi Yönetmeliği). In particular Arts. 40–48 and 51; navigation permit document, use of foreign-flagged yachts, leaving and insurance. Link
- Regulation on the Equipment of Private Boats and the Qualifications of Persons Who Will Operate Private Boats (Özel Teknelerin Donatımı ve Özel Tekneleri Kullanacak Kişilerin Yeterlikleri Hakkında Yönetmelik). Official Gazette 17.01.2026, No. 33140; amendment Official Gazette 03.07.2026, No. 33299 and current Annex 2. Link
- General Implementation Communiqué on Value Added Tax (Katma Değer Vergisi Genel Uygulama Tebliği). Current consolidated text; II/A-1, II/B-1 and II/B-2. Link
- Law No. 4760 on Special Consumption Tax (Özel Tüketim Vergisi Kanunu) and Presidential Decision No. 10363. Official Gazette 06.09.2025, No. 33009; 8% rate for yachts, taxable event and tax base. Link
- Law No. 197 on Motor Vehicles Tax (Motorlu Taşıtlar Vergisi Kanunu). Current text including amendments made by Law No. 5897; sea vehicles fall outside MTV. Link
- Law No. 492 on Fees (Harçlar Kanunu). Tariff item XIII of Schedule 8; mooring register licence fee. Link
- İzmir Regional Harbour Master's Office, announcement of amendment to the Mooring Register Regulation. Repeal of Communiqué No. 2017/3 with effect from 02.01.2024. Link
- Law No. 5520 on Corporate Income Tax (Kurumlar Vergisi Kanunu). Art. 11(1)(f); yacht, cruiser and boat expenses and depreciation. Link
- Seventh Chamber of the Council of State (Danıştay 7. Daire), 03.02.2021, E.2016/8141, K.2021/685. Commercial yacht and ÖTV; official decision record. Link
- Ninth Chamber of the Council of State (Danıştay 9. Daire), 21.12.2009, E.2007/4939, K.2009/5111. Yacht construction and VAT exemption; official decision record. Link