On September 1, 2026, the phased reinstatement of the Special Consumption Tax (ÖTV) on diesel fuel began in Türkiye. Russian-language sources limited their coverage to the generic note that "diesel has become more expensive." In this material, we examine the actual regulatory document: the exact schedule with dates and amounts through January 2027, the real impact on the per-liter pump price including VAT, and what this entails for businesses with transport expenses.
What Happened and Why
The legal basis is Presidential Decision No. 11606, published in the Official Gazette on August 13, 2026 (No. 33339), adopted pursuant to Article 12 of the ÖTV Law (Law No. 4760). Against the backdrop of a sharp surge in global oil prices, the ÖTV on diesel was completely zeroed out from August 13 to August 31, 2026. This was an anti-shock intervention rather than a permanent norm. The same decision established a tax reinstatement schedule: not via an abrupt single hike, but across five stages leading up to the full rate.
Full Schedule of ÖTV per Liter of Diesel
- August 13–31, 2026: 0.00 liras
- September 1–30, 2026: 3.00 liras
- October 1–31, 2026: 6.00 liras
- November 1–30, 2026: 9.00 liras
- December 1–31, 2026: 12.00 liras
- From January 1, 2027 onwards: 13.9006 liras
On the first of every month through December, 3 liras are added per liter, followed by a final step in January reaching the full rate of 13.9006 liras. The decision covers two diesel tariff codes (GTİP 2710.19.43.00.11 and 2710.20.11.00.11), which corresponds to standard automotive road diesel fuel.
Real Impact on Price: Calculating with VAT
An essential detail frequently overlooked: ÖTV is included in the VAT tax base, and the VAT rate is 20%. Therefore, the actual tax burden at the pump is always one-fifth higher than the nominal ÖTV figure. Recalculation across the stages:
- September: 3.00 ÖTV yields 3.60 liras per liter
- October: 6.00 yields 7.20
- November: 9.00 yields 10.80
- December: 12.00 yields 14.40
- From January 2027: 13.9006 yields approximately 16.68 liras per liter
All else being equal, this reflects solely the tax component. The final pump price per liter will also depend on international diesel benchmarks, exchange rates, and retail distributor margins, but the fiscal portion is now known with certainty.
Key Change: Diesel Removed from the Eşel-Mobil System
The second clause of Decision No. 11606 frequently goes unnoticed, even though it is far more critical for commercial planning than the schedule itself. Since March 2026, Türkiye has operated the eşel-mobil (sliding-scale) mechanism (Decision No. 10995): fuel ÖTV was automatically adjusted in response to fluctuations in global oil prices and foreign exchange rates to absorb price volatility. Decision No. 11606 explicitly exempts diesel from this mechanism. As a consequence, the tax component of the diesel price no longer floats alongside crude oil and exchange rates; instead, it progresses strictly according to the fixed timetable. For business, this means that the tax component of fuel prime cost is predictable four months in advance—a rare circumstance under Turkish market conditions.
Who Is Affected
This is not an industry-specific measure. It affects any business with a transport component: logistics and freight forwarding, construction utilizing diesel-powered machinery, enterprises operating their own corporate vehicle fleets, retail and wholesale trade where delivery is factored into the cost of goods, distribution networks, and agricultural production. Indirectly, it affects everyone purchasing goods that carry a logistics markup—which effectively encompasses the entire market.
What Businesses Should Do
Recalculate your fuel expenditure budgets on a monthly basis rather than relying on a single annualized average. The timetable is established; the gap between September and January amounts to over 13 liras per liter from the tax component alone, which is material for high-mileage operations.
Review agreements with carriers and clients for fuel adjustment clauses (bunker/fuel surcharges). If freight rates are fixed without indexation to fuel prices, one contracting party will absorb a steadily mounting cost burden. It is advisable to align forthcoming price reviews with the scheduled increase dates.
Incorporate this impact into the pricing models of delivered goods. The increase in logistics costs is already set on the calendar; it can be forecasted in advance rather than discovered after the fact within eroded operating margins.
Bear in mind that the January step is the final one: after January 1, 2027, the rate reaches its full statutory level of 13.9006 liras and, under the current regulatory decree, will not increase further under this timetable. Any subsequent changes would require a new executive decree.
If you need to recalculate your logistics economics or renegotiate contractual terms in light of the new schedule, we can help break down the financial impact across your cost structure and draft appropriate contractual adjustment clauses. Contact us.