25 August 2026·7 min read
What Taxes Apply When Buying a Yacht in Türkiye? 2026 Guide
Son güncelleme: 25 August 2026
Kısa yanıt
The tax cost of buying a yacht for private use in Türkiye depends on the transaction. Taxable supplies generally carry 20% VAT, while yachts and boats within the relevant SCT list carry 8% Special Consumption Tax. A private used-yacht sale may be treated differently. Imports may also involve customs duty, import VAT, SCT, registration fees and professional closing costs.
Why is there no single tax percentage for every yacht purchase?
Adding one percentage to the advertised price is rarely enough to establish the total acquisition cost. The result depends on whether the yacht is new or used, whether the seller acts as a taxable business, whether the vessel is already in free circulation in Türkiye, whether it will be used privately or commercially, and whether it is being permanently imported.
A new yacht supplied by a Turkish builder or dealer does not have the same tax profile as a used Turkish-flagged yacht sold privately by an individual. A yacht purchased abroad and permanently imported into Türkiye introduces further variables, including customs classification, origin, customs value, freight, insurance and import documentation. Buyers should therefore define the transaction scenario before comparing headline prices.
| Purchase scenario | Main tax or charge | Basic 2026 approach |
|---|---|---|
| Taxable supply of a new yacht in Türkiye | SCT and VAT | Relevant yachts and boats carry 8% SCT; the general VAT rate is 20% |
| Used yacht sold by a taxable business | VAT and historical SCT review | Invoice, prior acquisition and tax documents must be examined |
| Isolated private sale by an individual | VAT generally does not arise | Confirm that the seller is not acting in a business capacity |
| Permanent import from abroad | SCT, import VAT and possible customs duty | Classification, origin and customs value determine the result |
| Registry or licence renewal | Annual bağlama kütüğü licence fee | Applies by vessel length for relevant vessels of 5 metres and above |
This table is an initial filter rather than a final tax opinion. The contract, invoice, registry record, customs status, intended use and identity of the seller must be reviewed together.
What is the yacht VAT rate in 2026?
Türkiye’s general VAT rate is 20%. Private yachts, pleasure boats and similar vessels are not included in a reduced-rate category, so taxable supplies generally use the 20% rate. The contract or offer should state clearly whether the price is VAT-inclusive or VAT-exclusive, because this directly affects the cash required at closing.
Where SCT arises on the first acquisition or import, SCT is included in the VAT base. The two taxes should therefore not be calculated independently on the same net price. If a yacht has an SCT base of TRY 10,000,000, 8% SCT equals TRY 800,000. Assuming no exemption or additional base component, the VAT base becomes TRY 10,800,000 and 20% VAT equals TRY 2,160,000. Total tax in this simplified illustration is TRY 2,960,000.
Can commercial operation change the VAT treatment?
Article 13/a of the Turkish VAT Law contains an exemption for certain supplies and services made to taxpayers whose activities involve operating, leasing or chartering qualifying sea transport vehicles. A yacht does not gain this exemption merely because it is registered to a company. Actual activity, intended use, taxpayer status and the required exemption documentation must all be satisfied.
A buyer planning charter activity should establish the business and documentation structure before signing. Acquiring the yacht privately and attempting to change its status later may produce a different and potentially costly result. A Turkish tax adviser and maritime counsel should review the proposed structure.
What is the 2026 SCT rate for yachts and boats?
Presidential Decision No. 10363, published on 6 September 2025, set the Special Consumption Tax rate at 8% for specified vessels in List II of the SCT Law. The scope includes designated pleasure vessels not exceeding 18 gross tonnage and yachts, cutters, boats and pleasure craft within the relevant tariff classifications. This 8% rate remains the key reference for in-scope 2026 transactions.
The important concept is first acquisition. A used yacht whose first acquisition and SCT liability were properly completed in Türkiye does not generally incur the same SCT every time ownership changes. However, permanent import, first registration, a previous exemption, customs status or a change in use may require a separate review. The vessel’s actual tariff classification and documents, rather than its marketing description alone, determine the treatment.
How are used-yacht purchases treated?
The seller’s status is critical. An isolated sale by an individual outside a business activity is generally outside the scope of VAT. A sale by a company, dealer, yacht operator or another taxable person acting in a commercial capacity may require an invoice and VAT analysis. The description “used” does not by itself remove all taxes.
Before paying a deposit, request and reconcile at least the following:
- The previous invoice, bill of sale or ownership document
- Available SCT returns, assessments or payment evidence
- Customs entry documents and evidence of free circulation
- The bağlama kütüğü licence or ship registry records
- Details of mortgages, liens, arrests or other encumbrances
- Evidence of private or commercial operating status
The contract price should reflect the real commercial value. Artificially understating the amount can create tax, insurance, resale and dispute risks. Marine Group Yachting can coordinate the brokerage and document workflow, while transaction-specific tax advice should come from a qualified Turkish adviser.
What applies when a yacht is purchased abroad?
The foreign purchase price is not the delivered cost in Türkiye. Permanent import can involve SCT, import VAT and customs duty or other trade-policy charges. The customs value may include freight, insurance and other components. Currency documents are converted using the applicable customs exchange rate.
Departure from an EU country does not automatically guarantee zero customs duty. The country of origin and the country of dispatch may differ, and preferential treatment depends on valid origin or movement evidence. A foreign-flagged yacht temporarily present in Türkiye is also not equivalent to a permanently imported vessel. Temporary admission has conditions regarding the eligible person, use and period; it should not be read as unlimited use in Türkiye.
The pre-purchase file should include a pro forma invoice, builder’s certificate, CE documents where relevant, current registry and deletion documents, hull and engine serial numbers, and customs history. Customs counsel should issue a written landed-cost calculation before the purchase becomes unconditional.
2026 bağlama kütüğü licence fees
The bağlama kütüğü charge is not a percentage-based sales tax. It is an annual official charge for the licence issued to relevant registered ships, sea vessels and inland-water craft. The 2026 amounts published by the İzmir Regional Harbour Master are:
| Vessel length | Annual 2026 licence fee |
|---|---|
| 5 m to under 7 m | TRY 5,992.10 |
| 7 m to under 9 m | TRY 8,560.20 |
| 9 m to under 12 m | TRY 12,840.20 |
| 12 m to under 15 m | TRY 25,680.70 |
| 15 m to under 20 m | TRY 42,801.10 |
| 20 m to under 30 m | TRY 85,602.30 |
| Over 30 m | TRY 171,204.70 |
The official harbour notice states that the buyer may select a licence validity period from one to five years. When a multi-year licence is issued, the annual fee valid on the issue or renewal date is multiplied by the selected period. The specific registry, vessel category and exemptions must be confirmed with the competent harbour authority.
Which other transaction costs should be budgeted?
Taxes are only one part of closing. Depending on the yacht and jurisdictions involved, buyers may also face notarial or registry charges, translations, apostilles, survey and haul-out costs, sea trials, insurance, delivery voyages, marina charges, agency fees, legal advice and customs representation. These are not all taxes and they do not have a universal percentage.
A reliable acquisition budget separates three groups: purchase price; taxes and official charges; technical and operational closing expenses. Annual marina, maintenance, crew, insurance and yacht-management costs should be modelled separately from acquisition tax.
Pre-purchase tax checklist
- Identify whether the seller is an individual or business and in which capacity the sale is made.
- Establish whether this is a new vessel or a used vessel whose first acquisition has already occurred.
- Confirm in writing whether VAT and SCT are included in the price.
- Match historical tax and customs documents to the hull identification and engine numbers.
- Verify flag, registry, intended use and free-circulation status.
- For an import, obtain a written calculation based on classification, origin, customs value and exchange rate.
- Add the 2026 licence fee according to vessel length and selected validity period.
- Before signing an unconditional MOA, obtain transaction-specific advice from Turkish tax, customs and maritime-law specialists.
Tax rates and fees can change. This guide was reviewed on 25 August 2026; the rules effective on the contract and import dates must be checked again.
Sıkça Sorulan Sorular
What is the VAT rate when buying a yacht in Türkiye in 2026?
Taxable private-yacht supplies generally use Türkiye’s 20% VAT rate. A claimed commercial-operation exemption requires separate review of the activity, vessel and documentation conditions.
What is the 2026 SCT rate for yachts?
The SCT rate is 8% for yachts, cutters, boats and other vessels within the scope of Presidential Decision No. 10363. The tariff classification and first-acquisition status must be verified.
Is SCT charged again when a used yacht is sold?
SCT generally does not arise again on every sale where the yacht’s first acquisition was previously completed correctly. Imports, previous exemptions and status changes require separate analysis.
Does VAT apply to a private used-yacht sale?
An isolated sale by an individual outside business activity is generally outside VAT. The seller’s status and whether the yacht was held or operated through a business must be confirmed.
Is the bağlama kütüğü fee a sales tax?
No. It is an official licence charge calculated by vessel length and selected validity period, rather than a percentage of the sale price.
