What Is the Yacht Tax in Turkey: 8% SCT (ÖTV) 2026, VAT, Import Rules and Registration Options

Anyone asking what is the yacht tax in Turkey today receives a fundamentally different answer than they would have a year ago. Presidential Decision no. 10363, published in the Resmi Gazete on 6 September 2025, introduced an 8 % Special Consumption Tax (Özel Tüketim Vergisi, ÖTV, also referred to internationally as SCT) on passenger and leisure vessels, yachts, sailing boats (kotra) and motorboats that were previously outside the ÖTV net. This single change rewrites the cost calculus for every owner, broker and shipyard contemplating purchase, importation or long-term operation in Turkish waters.

The article below explains how the new ÖTV interacts with import VAT, outlines the temporary-admission and transit-log regime for foreign-flagged yachts in Turkish waters, compares Turkish-flag and foreign-flag registration options, and sets out the enforcement risks, including ship arrest in Turkey, that follow non-compliance.

Last updated: 8 August 2026

Tax Picture: The ÖTV (SCT) 8 % on Yachts Explained

What the September 2025 Change Did

Before September 2025, yachts and leisure vessels were not listed on the ÖTV (II) schedule, the annex to Turkey’s Special Consumption Tax Law (Law No. 4760) that covers vehicles and certain luxury goods. Presidential Decision no. 10363, published in Resmi Gazete no. 33009 on 6 September 2025, added passenger and pleasure craft, yachts, sailing boats and motorboats to that schedule at an ÖTV rate of 8 %. The decision took immediate effect on its date of publication.

Which Vessels Are Captured, GTIP Headings and Definitions

The Presidential Decision targets vessels falling under GTIP (Turkish customs tariff) heading 89.03, “yachts and other vessels for pleasure or sports; rowing boats and canoes”, as well as certain positions under 89.01 that cover passenger vessels used for leisure purposes. Under Turkey’s Yachting Tourism Regulation (Yat Turizmi Yönetmeliği), a vessel qualifies as a “yacht” when it is designed or used for sport or leisure cruising, regardless of propulsion type. Tonnage thresholds and length classifications may affect registration category but do not alter the applicability of the 8 % ÖTV rate, which is levied on all vessels captured by the relevant GTIP codes.

Industry observers expect that the classification question will generate the most disputes in practice: an owner of a small motorboat and the owner of a 60-metre superyacht both fall within GTIP 89.03, yet the absolute tax cost differs by orders of magnitude. Owners should confirm the precise GTIP classification with customs authorities before completing a transaction.

Worked Example, How ÖTV and VAT Stack on a Yacht Purchase

The following table illustrates the combined tax burden on a straightforward importation into Turkey. The example assumes no applicable exemptions and uses the standard VAT rate.

Two critical points emerge from this calculation. First, VAT is assessed on a base that already includes the ÖTV, the taxes compound rather than run in parallel. Second, the absolute figures underscore why structuring the transaction correctly, or preserving temporary-admission status, is commercially essential. According to GİB (Revenue Administration) guidance, ÖTV on List (II) goods is collected at the point of importation alongside customs duties; VAT is then charged on the combined total upon release for free circulation.

VAT and Import Rules, When VAT Applies to the Yacht Tax in Turkey

Domestic Sale Versus Import: VAT Triggers

Turkey applies Value Added Tax (Katma Değer Vergisi, KDV) on the delivery of goods and the importation of goods into the country. As set out in the GİB’s published taxation guidance, the standard VAT rate is 20 % for most goods, including leisure vessels. A domestic sale between two Turkish-resident parties therefore attracts 20 % VAT on the invoiced sale price (which itself must include any ÖTV already embedded by the manufacturer or first importer). An importation triggers VAT at the same rate, but on a base calculated by customs, CIF value plus duties plus ÖTV.

How ÖTV and VAT Interact on Importation

When a yacht is imported into Turkey for the first time, the sequence of tax collection runs as follows:

1. Customs duties are assessed on the CIF (cost, insurance, freight) value of the vessel.
2. ÖTV (8 %) is calculated on the CIF value plus any customs duty.
3. VAT (20 %) is assessed on the aggregate of CIF value, customs duty and ÖTV.
4. All three charges are collected by the customs authority at the point of importation, before the vessel is released for free circulation.

This sequencing is confirmed by the ÖTV (II) List Implementation General Communiqué (Uygulama Genel Tebliği), which governs how List (II) goods, now including yachts, are assessed and collected at import. The importer is the legally liable taxpayer, though in practice, brokers and agents often handle the paperwork on behalf of the beneficial owner.

Exemptions and Export Sales

Not every yacht transaction in Turkey carries the full ÖTV-plus-VAT burden. Turkish tax law provides for VAT zero-rating on bona fide exports, where the vessel is delivered to a buyer outside Turkey and physically leaves the country. To benefit from this treatment, the seller or exporter must produce documentary evidence of export (customs export declaration, bill of lading or equivalent, and proof of delivery at the foreign destination). The Ministry of Trade’s published customs FAQ guidance sets out the supporting documents required.

Temporary admission arrangements (discussed below) also suspend the obligation to pay ÖTV and VAT, provided the vessel remains under the temporary-admission regime and complies with transit-log requirements. Breach of conditions, for example, selling a temporarily admitted yacht within Turkey or using it for commercial cabotage, will trigger retroactive assessment of full ÖTV, VAT, and customs penalties.

Import Procedures and Customs Options: Temporary Admission Versus Full Import

Temporary Admission and the Transit Log for Foreign-Flagged Yachts in Turkish Waters

Foreign-flagged leisure vessels may enter Turkish waters without paying ÖTV or VAT by using the temporary admission regime. On arrival, the yacht’s captain or owner presents the vessel’s registration documents, crew list, and passport details at an authorised port of entry. The harbour master issues a Yacht Registration Form, commonly called the Transit Log (Yat Kayıt Belgesi), which records all subsequent port calls, crew changes, and entry/exit movements. The Transit Log is the vessel’s legal passport within Turkish territorial waters.

Under the Yachting Tourism Regulation and the Ministry of Culture and Tourism’s published guidance, a foreign-flagged yacht on temporary admission may remain in Turkish waters for a cumulative period not normally exceeding two years. Extensions may be possible through formal application, but overstaying or failing to maintain a current Transit Log exposes the vessel to customs seizure and tax assessment.

ATA Carnets and Commercial Import

ATA carnets, commonly used for temporarily importing professional equipment, have limited applicability for leisure yachts. In practice, the Transit Log regime described above is the standard mechanism for pleasure craft. Owners planning to import a yacht permanently for Turkish-flag registration must follow the full commercial import procedure, which triggers immediate ÖTV and VAT liability. Those who wish to charter the vessel commercially in Turkish waters face additional regulatory requirements, including licensing from the Ministry of Culture and Tourism and compliance with cabotage rules.

Practical Checklist: Port Entry and Exit

The following documents should be prepared before arriving at a Turkish port of entry:

• Original vessel registration certificate (flag-state document, notarised translation recommended).
• Crew list with passport details for every person aboard.
• Insurance certificate (P&I or hull-and-machinery cover valid in Turkish waters).
• Previous Transit Log (if re-entering after a prior visit within the two-year window).
• Customs declaration form, completed on arrival; harbour master will cross-reference with the Transit Log.

Full procedural details, including the list of authorised ports and the Transit Log format, are published on the Ministry of Culture and Tourism’s yacht registration form (Transit Log) page.

Yacht Registration Turkey: Turkish Flag Versus Foreign Flag

Turkish-Flag Registration, Process and Tax Consequences

Registering a vessel under the Turkish flag requires application to the relevant harbour master’s office, submission of a survey report, proof of ownership, and compliance with the Yat Turizmi Yönetmeliği (Yachting Tourism Regulation). Critically for tax purposes, Turkish-flag registration presupposes that the vessel has been lawfully imported, meaning full ÖTV and VAT will have been paid on release for free circulation. Owners who build a yacht domestically in a Turkish shipyard also incur ÖTV at 8 % at the point of first delivery, plus VAT on the purchase price. The registration process itself does not generate a separate tax charge, but it locks in the tax position: the vessel is a Turkish-customs-cleared good.

Foreign Flag With Transit Log, Duration and Requirements

Keeping a yacht on a foreign flag while cruising or wintering in Turkey avoids ÖTV and VAT exposure, provided the temporary-admission conditions are met. The Ministry of Culture and Tourism’s guidance on foreign-flagged yachts in Turkish waters sets out the permitted duration, port-call reporting obligations, and restrictions on commercial use. The Transit Log must be updated at every port call, and harbour masters may inspect it at any time. Failure to comply can result in fines, detention of the vessel, or, in serious cases, customs seizure and retroactive tax assessment.

Comparison Table: Registration Options and Tax Exposure

Legal Risks: Ship Arrest in Turkey, Enforcement and Penalties

Ship Arrest for Unpaid Taxes and Customs Debts

Turkey’s customs and revenue authorities may detain a vessel where ÖTV, VAT, or customs duties remain unpaid. In addition, creditors holding maritime claims, including tax authorities, may apply for ship arrest in Turkey through the commercial courts. Arrest proceedings can be initiated rapidly, and a vessel may be immobilised at port pending resolution. For yacht owners, the practical consequence is stark: a detained vessel cannot leave Turkish waters, and release typically requires either full payment of the assessed taxes (plus penalties and interest) or the posting of a bank guarantee or cash bond.

Practical Mitigation

Owners can reduce enforcement risk by maintaining up-to-date customs documentation, promptly settling any duty or tax assessments, and ensuring that P&I club cover extends to Turkish waters and includes a response protocol for arrest scenarios. For vessels on temporary admission, strict compliance with the Transit Log regime, recording every port call and crew change, is the single most effective risk-mitigation step.

When to Seek Urgent Legal Help

If a vessel is detained, the owner should engage a Turkish maritime lawyer immediately. Early intervention, within hours, not days, materially improves the prospects of a swift release. Owners can find a qualified shipping and maritime lawyer through the Global Law Experts directory.

Practical Acquisition Checklist and Worked Examples

Pre-Purchase Due Diligence

Before committing to a yacht purchase in or into Turkey, buyers should verify the following:

• Seller’s VAT registration status, is the seller registered for Turkish VAT? Can they issue a valid VAT invoice (fatura)?
• Prior customs history of the vessel, was it previously imported? If so, was ÖTV paid? Are there outstanding customs liabilities?
• Flag-state registration standing, is the vessel’s foreign registration current and unencumbered?
• Survey and classification status, will the vessel pass a Turkish harbour master survey for registration purposes?

Step-by-Step Import Checklist

1. Obtain a customs-tariff (GTIP) classification ruling from Turkish customs to confirm the applicable ÖTV rate.
2. Appoint a licensed customs broker to prepare the import declaration.
3. Calculate total tax liability: customs duty + ÖTV (8 %) + VAT (20 % on the combined total).
4. Arrange payment of all taxes and duties before release for free circulation.
5. Commission a survey report acceptable to the harbour master.
6. Apply for Turkish-flag registration at the relevant harbour master’s office.
7. Obtain a Transit Log if the vessel will continue to operate in Turkish coastal waters.

Worked Examples: Small Yacht Versus Superyacht

These figures exclude any customs duty, which varies depending on the vessel’s origin and applicable trade agreements. The examples demonstrate why understanding what is the yacht tax in Turkey, and how ÖTV compounds with VAT, is essential before any binding commitment.

Key Contacts and Official Resources

Owners, brokers and advisors working on Turkish yacht transactions should bookmark the following official resources:

• Transit Log and yacht registration form, Ministry of Culture and Tourism (KTBB) Transit Log page.
• Foreign-flagged yacht regulations, KTBB guidance on using foreign-flagged yachts in Turkish waters.
• ÖTV and VAT guidance, Turkish Revenue Administration (GİB) published taxation guidance.
• Customs procedures and temporary admission, Ministry of Trade FAQ guidance on import procedures.
• Yachting Tourism Regulation, Yat Turizmi Yönetmeliği, published by the Ministry of Culture and Tourism inspection board.

For transaction-specific advice, including structuring an acquisition, evaluating temporary-admission versus full import, or responding to a customs assessment, owners should consult a Turkish shipping and maritime lawyer with superyacht transactional experience. A searchable directory of qualified practitioners is available through Global Law Experts.

Conclusion and Next Steps

Turkey’s introduction of an 8 % ÖTV on yachts has materially increased the total tax exposure for anyone purchasing, importing or permanently basing a leisure vessel in the country. Understanding what is the yacht tax in Turkey now requires owners to evaluate the interaction between ÖTV, import VAT, temporary-admission rules and flag-state registration, not simply the headline rate. Owners already operating foreign-flagged yachts in Turkish waters should audit their Transit Log compliance immediately, while prospective buyers should obtain a GTIP classification ruling and a full tax-cost projection before committing to any transaction. For those navigating Turkey’s broader withholding-tax framework alongside maritime investments, integrated tax and maritime counsel is strongly recommended.

This article provides general legal information and does not constitute legal advice. Readers should seek professional counsel tailored to their specific circumstances before making any decisions based on the content above.

Sources

1. Ministry of Culture and Tourism, Some Regulations on Using Foreign Flagged Yachts in Turkish Waters
2. Ministry of Culture and Tourism, Yacht Registration Form (Transit Log)
3. Ministry of Culture and Tourism Inspection Board, Yat Turizmi Yönetmeliği (Yachting Tourism Regulation)
4. Turkish Revenue Administration (GİB), Taxation Guidance
5. Turkish Revenue Administration (GİB), Özelge (Practice Rulings on ÖTV and Vessels)
6. Grand National Assembly of Turkey (TBMM), Parliamentary Record Referencing Presidential Decision 10363
7. Ministry of Trade, Customs Procedures FAQ (Including Temporary Admission)