In Turkey, improving the quality of life for people with disabilities and ensuring their independence in transportation are supported by important legal rights. One of the most notable of these rights is the Special Consumption Tax (ÖTV) exemption or reduction when purchasing a brand-new vehicle. Because regulations and limits are updated annually, it is important to know how to benefit from these rights in 2025.
As of 2025, there are many details to be aware of regarding the limits, application procedures and calculation methods for ÖTV reductions on new vehicles for people with disabilities.
What Is ÖTV Reduction for Vehicles for People with Disabilities?
The ÖTV reduction for people with disabilities means that the Special Consumption Tax applied to the purchase of a new vehicle is either completely removed or reduced by a certain rate. This significantly lowers the vehicle price and makes car ownership more affordable for persons with disabilities. Thanks to the ÖTV exemption or reduction:
- Payment can be made on the tax-free portion of the vehicle price.
- There is a relatively wide range of vehicle options available.
- Depending on the disabled person’s condition, close relatives may also benefit from this right.
2025 Upper Limit for ÖTV-Exempt Vehicles for People with Disabilities
For 2025, the maximum final sale price for a vehicle eligible for ÖTV exemption for people with disabilities has been set at 2,290,200 TL. This limit refers to the turnkey price and covers the full cost of the vehicle including taxes. If the vehicle you select exceeds this limit, the ÖTV exemption cannot be applied.
Key Points:
- The limit is determined and adjusted annually by the government.
- Only vehicles priced below this limit qualify for the exemption.
- Always check the vehicle’s purchase date and dealer price changes.
- The turnkey price is decisive in all applications.
What Are the Conditions for ÖTV Exemption for People with Disabilities?
1. Disability Rate and Certificate
90% and Above:
- A disability report of “90% and above” issued by a health board at a fully equipped state hospital is required.
- All types of disabilities are accepted (physical, cognitive, hearing, etc.).
- It does not matter whether the disabled person can drive the vehicle personally or not.
- The vehicle may be used by the disabled person, their first-degree relatives, or their legal guardian.
40%–89%:
- A special equipment usage report of “40% and above” is required.
- The vehicle can be driven only by the person whose disability and required adaptations match the report.
- Adaptations such as automatic transmission or hand controls are installed based on physical needs.
2. Age and Driver’s License Requirement
- For those under 18, the vehicle must be registered in the name of a parent or guardian; additional conditions apply for actual use.
- For disabilities under 90%, a class B license or an appropriate disabled driver’s license is required.
3. Vehicle Type and Engine Capacity Limit
- Passenger cars, some light commercial vehicles and motorcycles are included.
- Cars with engine capacities above 1.6 liters are not eligible for the exemption.
4. Domestic Production Rate
- As of 2025, at least 40% of the vehicle must be domestically produced.
- Imported vehicles with low domestic content do not qualify for the exemption.
5. Sales and Second-Hand Transactions
- A vehicle purchased with ÖTV exemption cannot be sold or transferred for 10 years.
- This rule is strict except in cases of emergency, health reasons, or death.
How Is ÖTV Reduction Calculated? (Step by Step)
Calculation Steps:
- Determine the vehicle’s tax-free sale price.
- Apply VAT (usually 20%) to find the turnkey price.
- If the disability report is 90% or above, ÖTV is completely removed; only VAT is paid.
- For 40%–89% disability, the appropriate ÖTV reduction is applied according to the report and required adaptations; remaining taxes are added.
- The final amount payable after the disability reduction is calculated.
Example Calculation:
- Vehicle tax-free price: 500,000 TL.
- Normally an ÖTV rate of 80% would add 400,000 TL ÖTV.
- Adding VAT at 20% further increases the price.
- With the disability reduction: For a report above 90% the ÖTV is zeroed, so only 500,000 TL + 20% VAT (100,000 TL) is paid. Total: 600,000 TL.
Advantages of ÖTV Reduction for Vehicles for People with Disabilities
- Purchasing a vehicle becomes much more affordable.
- The disabled person and their family gain improved mobility.
- New vehicles under warranty allow access to more advanced and safer technologies.
- Benefits such as motor vehicle tax (MTV) exemptions and insurance facilitation provided by the state offer additional advantages.
Who Cannot Benefit from the Vehicle Reduction for People with Disabilities?
- People with a disability report under 40%.
- Those who provide insufficient or incorrect reports.
- Those seeking a vehicle priced above 2,290,200 TL.
- Those whose vehicles exceed the engine capacity limits.
- Vehicles with foreign plates or temporarily imported vehicles.
- Applicants who submit incomplete or incorrect documents.
Documents and Process Required for Purchasing a Vehicle with Disability Exemption
- Health board report issued by a fully equipped state hospital.
- Copy of ID and driver’s license (if available).
- Notary and traffic registration applications at the traffic branch for vehicle registration.
- Sales invoice from the dealer showing ÖTV-exempt sale.
- If special adaptations are required, a conformity report approved by a mechanical engineer.
- If the buyer is a guardian, a court decision may be required.
Frequently Asked Questions
When can the vehicle be sold?
A vehicle purchased with ÖTV exemption can be sold after 10 years. If sold earlier, the ÖTV difference must be paid.
How many times can a person use this right?
The right is generally used once, and another vehicle purchase with exemption is possible after a 10-year waiting period.
Can a person with an intellectual disability buy a vehicle?
Yes, with a legal guardian and the appropriate health board report, such purchases are possible.