The Hesapstan passenger car expense deduction calculator applies the distinct 2026 caps under Articles 40 and 68 of the Turkish Income Tax Law for rental, purchase (SCT+VAT and depreciation base), and running expenses to calculate deductible and non-deductible (KKEG) amounts.
Which limits does this tool apply?
- Rental: up to 46,000 TL/month (excluding VAT) of the rental amount is deductible; the excess is KKEG.
- Purchase, taxes expensed directly: up to 1,200,000 TL of the paid SCT+VAT is directly deductible; the depreciation base (tax-excluded price) is capped at 1,380,000 TL.
- Purchase, taxes capitalized or second-hand vehicle: the depreciation base is capped at 2,600,000 TL total cost.
- Fuel, maintenance and insurance-type running expenses: up to 70% is deductible, the remaining 30% is KKEG (stable since 2020, independent of the annual amount caps).
The rental, SCT+VAT and depreciation caps are revised annually by GİB based on the revaluation rate; this tool uses the 2026 figures. Verify the current amounts from the Revenue Administration before filing.
Expense-limitation example
For 60,000 TL monthly rent, the tool shows 46,000 TL deductible and 14,000 TL KKEG. If 10,000 TL running expense is added, it separately shows 7,000 TL deductible and 3,000 TL KKEG.
Tax-adviser review is needed for taxpayers whose business is passenger-car rental/operation and for special cases.
The result is an arithmetic interpretation of entered values; it does not replace official action or professional review.
Outside the scope
- No live application, approval or official-record check is performed.
- The tool cannot validate the real-world correctness of wrong input values.
- Current special conditions should be confirmed with the relevant institution, bank, brand or official source.
Frequently Asked Questions
How is passenger car expense limitation calculated?
Depending on the acquisition method (rental/purchase), the relevant 2026 statutory cap (rental, SCT+VAT, or depreciation) is applied; running expenses can additionally have the 70% rate applied.
Does the tool know current limits automatically?
Yes — the 2026 GİB rental (46,000 TL), SCT+VAT (1,200,000 TL) and depreciation (1,380,000 TL / 2,600,000 TL) caps are built in; these are updated annually and should be verified before filing.
Does it calculate depreciation caps?
Yes, in purchase mode it shows the deductible depreciation base by tax treatment; use Hesapstan's depreciation calculator to compute the annual depreciation amount.
Is the result a final decision?
No. The tool calculates from entered values only and does not replace an official, medical, legal, financial or institutional decision.
What happens with wrong input?
Invalid or out-of-range values are rejected; accepted results still depend on the values entered by the user.
How should I use the example result?
Use it for planning, checking and comparison; verify with the relevant official source, institution, bank, brand or professional before acting.
Which fields affect the result most?
Visible amount, rate, date, day, installment, score or selector fields directly change the result.
Does it use live data or submit an application?
No. It does not perform live application, approval, inquiry or official-record checks.