How it is calculated
2026 caps: depreciable base excluding taxes TRY 1,380,000; TRY 2,600,000 if SCT and VAT are capitalised or the car is second-hand; SCT + VAT expensable directly TRY 1,200,000.
Legal basis: Income Tax Law art. 40/5; Corporate Tax Law art. 11/1-ğ; Tax Procedure Law art. 320.