How it is calculated
2026 limits: 70% of running costs, monthly rent TRY 46,000, depreciable cost TRY 1,380,000 (TRY 2,600,000 if taxes are capitalised).
Legal basis: Income Tax Law arts. 40/5 and 68/5; Corporate Tax Law art. 11/1-ğ.
You are here
Company car expense limits
Deductible and non-deductible amounts for passenger car running costs, rent and depreciation.