Climate change taxation reforms and incentives in Turkey

1. Has your country ratified the Paris Agreement? 

Although Turkey is a signatory to the Paris Agreement, the Agreement has still not been ratified by the Turkish Parliament. 

2. Has your country introduced environmental taxes?

2.1 Energy taxes


2.2 Transport Taxes


2.3 Pollution taxes

The Environmental Cleaning Tax is the only environmental tax in Turkey presently. In addition, a recycling contribution fee was recently introduced under the Environment Law.

The users of buildings i.e. houses, workplaces and other buildings, are liable for an environmental cleaning tax based on the amount of water used. The applicable tax rates for 2020 are TRY0.47-/m3 in metropolitan cities and TRY0.35-/m3 in other cities

2.4 Resources taxes


3. Has your country introduced a carbon tax?


4. Does your country offer sustainability incentives (tax credits, subsidies or other business incentives) to encourage taxpayers to engage in behaviours and develop technologies that can impact positively the environment? 


5. Has your country recently announced tax reforms connected to climate change? 


6. Other comments

Although some other taxes such as the special consumption tax and motor vehicles tax have environmental characteristics, they do not exist for the purpose of protecting the environment. 

Portrait of Döne Yalçın
Döne Yalçın
Managing Partner Turkey