Can I Claim Arac Giderleri (Company Vehicle Expenses) as a Business Expense in Turkey?
Partially deductible. Business-use vehicles and their running costs (fuel, insurance, maintenance) are deductible, but passenger cars used for mixed business and personal purposes are subject to restrictions. Depreciation on passenger cars is capped at specified annual amounts. Commercial vehicles (cargo vans, trucks) are treated more favourably.
What GIB (Gelir Idaresi Baskanligi) says
Gelir Vergisi Kanunu Article 40/5 and Vergi Usul Kanunu Article 316. Passenger car (binek otomobil) depreciation cap for 2025: TRY 870,000 purchase price ceiling for full deductibility. Fuel and maintenance for passenger cars: 70% deductible (30% non-deductible). Rental car costs: capped at TRY 26,000/month deductibility.
When you can claim
- Commercial vehicles (vans, trucks, minibuses) — 100% of depreciation, fuel, insurance, and maintenance deductible
- Passenger cars used exclusively for business (no personal use) — full depreciation if purchase price below TRY 870,000; 70% of fuel and maintenance
- Car rental for business trips — deductible up to TRY 26,000/month per vehicle
- Chauffeur-driven cars: vehicle running costs deductible in full as service expense
- Fuel receipts (Akaryakıt Fişi) — 70% of passenger car fuel costs deductible; 100% for commercial vehicles
When you cannot claim
- Depreciation on the portion of a passenger car's purchase price above TRY 870,000 (2025 cap) — only the capped amount generates deductible Amortisman
- 30% of fuel, oil, repair, and maintenance costs for passenger cars (statutory non-deductible portion since 2020 amendment)
- Traffic fines, parking fines — personal expenses not deductible
- Car purchased primarily for personal use with minimal business justification
Good to know
Pro tip: The 70% rule for passenger car running costs was introduced in 2020 and catches many business owners by surprise. If your business regularly uses passenger cars, keep mileage logs (kilometre takip cetveli) to demonstrate business use — even though Turkey does not have a formal logbook method equivalent to Germany's Fahrtenbuch, documented business mileage strengthens your position in an audit.
Stop guessing what you can claim in Turkey
AccountsOS automatically categorises expenses with GIB (Gelir Idaresi Baskanligi)-aware rules and tells you exactly what is claimable.
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