What is the revaluation rate? Current rate and its effect on fees and fines

What is the revaluation rate?

The revaluation rate determines by how much many taxes, fees and administrative fines will rise in the new year. According to the sources, it is set each year when October inflation figures are announced. It can also be reduced or increased by the President's authority.

Current rate

• Rate applied for 2026: 25.49 percent.
• September figure for 2027: The rate stood at 27.81 percent in September. This is not the final rate.
• Finalisation: The rate for 2027 will be known once the October inflation data is announced.
• Effective date: Changes take effect as of 1 January 2027.

Which items are affected?

Once the rate is announced, many items will change: taxes, fees, fines, meal allowances, commuting costs, the rental income exemption, declaration thresholds, the real estate sale exemption, the invoice and depreciation limit, passenger car expenses, property tax, the IMEI registration fee and the exit fee for travel abroad.

Amounts currently applied

• Meal card (daily): 301.20 lira excluding VAT, 330 lira including VAT.
• Commuting cost exemption: In 2025, the portion of the daily commuting cost up to 158.11 lira was exempt from income tax.
• Rental income exemption: 58 thousand lira in 2026.
• Declaration threshold for withholding-subject movable and immovable capital income: 400 thousand lira for 2026.
• Exemption for income not subject to withholding or exemption: 22 thousand lira (e.g., interest income from foreign banks).
• Exemption for gains on real estate sold before 5 years: 150 thousand lira.
• Invoice issuance and direct expensing limit for fixtures: 12 thousand lira.
• Monthly rent per rented passenger car: 46 thousand lira in 2026.
• IMEI registration fee: 54 thousand 258 lira.
• Exit fee for travel abroad: 1 thousand 250 lira.

Effect on fees and fines

Gun carrying and possession licences are valid for 5 years; these fees will also rise with the revaluation rate. Drivers who fail to comply with the mandatory winter tyre rule are fined an administrative penalty of 5,856 TL for 2026 (Highway Traffic Law, Article 65/A). This fine will rise again in 2027 according to the revaluation rate; the rate of increase will be determined by the Yİ-ÜFE (domestic producer price index) to be announced by the Ministry of Treasury and Finance.