Can Foreigners Buy a Vehicle in Turkey? Registration, MA-MZ Plates, Taxes, and Sales Transactions

Foreign nationals may purchase motor vehicles provided that they meet the conditions stipulated by the legislation in force in Turkey. Purchasing a brand-new vehicle from a dealership or a second-hand vehicle from another individual in Turkey is not subject to the same legal regime as acquiring vehicles temporarily imported or registered under the MA–MZ license plate group within the scope of customs legislation.

Matters such as the purchase of vehicles by foreigners in Turkey, notary sales, traffic registration, Special Consumption Tax (ÖTV), Value Added Tax (KDV), Motor Vehicle Tax (MTV), temporary importation of foreign-plated vehicles, and by whom these vehicles can be used must be evaluated together. Particularly in vehicles subject to customs exemption, failure to comply with usage and transfer restrictions may lead to administrative sanctions.

This article discusses the methods of purchasing vehicles in Turkey by foreign natural persons, the differences between standard Turkish license plates and MA–MZ license plates, tax liabilities, temporary importation conditions, and sales transactions. It is important to confirm current documents and compliance requirements from the relevant notary public and, when necessary, the customs administration prior to the specific transaction.

The Legal Framework for Foreigners Purchasing Vehicles in Turkey

Regarding the acquisition of vehicles by foreigners in Turkey, the status of the vehicle to be purchased must first be determined. Standard-plated vehicles purchased from the domestic market under general provisions, foreign-plated vehicles subject to the temporary importation regime, and vehicles in the MA–MZ license plate group may be subject to different rules.

Therefore, the person's residency status in Turkey, work or study status, the vehicle's current registration, customs status, and the documents requested during the transaction must be evaluated together. For general information regarding the legal status of foreigners in Turkey, immigration law information page may be examined.

Foreigners with a Residence or Work Permit in Turkey

Foreigners who are legally present in Turkey may purchase standard-plated vehicles from the domestic market, provided they fulfill the relevant registration and identity requirements. However, holding a residence permit or work permit does not, by itself, grant the right to acquire vehicles exempt from customs duties.

Residence permits and work permits are distinct legal statuses. For details on these matters, residence permit renewal process and foreign work permit application Articles concerning him/her may be reviewed.

Foreigners residing in Turkey on a tourist visa

The ability of a foreigner present in Turkey on a tourist visa or within the scope of visa exemption to purchase a vehicle and have it registered in their name cannot be definitively accepted or rejected solely based on their tourist status. The individual's identity and tax number information, address registration, requirements of the registration system, and current procedures applied by the notary public are of importance.

Obtaining a potential tax identification number does not mean that vehicle registration can be performed in every case. Prior to purchasing a vehicle, the buyer's identity information and eligibility for registration must be confirmed by the relevant notary public. Therefore, it should not be stated that there is an absolute rule without exception that all foreigners without a residence permit cannot purchase a vehicle.

Blue Card holders and dual citizens

The legal status of individuals holding a Blue Card within the scope of Article 28 of the Turkish Citizenship Law No. 5901 differs from dual citizens who retain Turkish citizenship and other foreigners. The provisions to be applied regarding vehicle acquisition and registration must be evaluated according to the person's status and how the vehicle was acquired.

Holding a Blue Card does not mean that every vehicle purchased domestically will be assigned MA-MZ license plates. The relevant legislation and the transaction requirements of the customs administration must be additionally examined for the registration of customs-exempt vehicles.

Purchasing a Standard-Plated Vehicle Domestically

The most common way for a foreign national to acquire a standard-plated vehicle in Turkey is to purchase a brand-new vehicle from a dealership or to transfer a second-hand vehicle from its current owner. In these transactions, the legal status of the vehicle and the buyer's provision of the documents required for registration are essential.

Notary sale and vehicle registration

Within the scope of Article 20 of the Highway Traffic Law No. 2918, sale and transfer transactions of registered vehicles are carried out by notaries public. Vehicle sale and registration transactions at notaries are conducted via relevant electronic systems.

Prior to the sale, the vehicle's registration and encumbrance records, as well as the debt, insurance, and inspection conditions stipulated by the legislation, must be verified. The necessary checks to execute the transaction may vary depending on the nature of the vehicle and the transaction.

Documents to be prepared by the foreign buyer

Prior to the transaction, an up-to-date document list must be obtained from the relevant notary public. Generally, the following documents or information may be required:

• Valid passport or accepted identity document,
• Foreign identification number and related identity card, if applicable,
• Tax identification number information required for the transaction,
• Mandatory third-party liability traffic insurance in compliance with the legislation,
• Translation and power of attorney documents that may be required depending on the nature of the transaction,
• Other documents demonstrating the buyer's identity and power of representation.

In the event that the foreign buyer does not know Turkish, it may be necessary to conduct the notarial transaction in due form and, where required, to have a sworn translator present. For powers of attorney issued abroad, the validity of the document, the requirement for legalization or an apostille, and its Turkish translation must also be evaluated separately.

Since the document list may vary depending on the foreigner's identity and residence status, it should not be assumed that the transaction can be definitively completed based solely on a general list.

What is an MA-MZ Plate?

MA–MZ letter groups are registration plate groups used for certain foreign persons or vehicle statuses within the scope of the legislation. In public perception, these vehicles are occasionally referred to as "guest vehicles," "blue plate vehicles," or "tax-free vehicles." However, these terms do not imply that the same tax exemption and the same terms of use apply to all such vehicles.

The conditions under which a vehicle with MA–MZ license plates can be acquired, the person in whose name it can be registered, the individuals authorized to drive the vehicle, and the procedure for its transfer must be determined in accordance with the applicable legislation and registration records governing the vehicle.

In what circumstances do MA–MZ license plates come into question?

MA–MZ registration groups may apply to vehicles belonging to certain foreigners residing in Turkey within the scope of relevant regulations. However, being a foreigner, a student, or a work permit holder should not be interpreted as automatically conferring rights for all MA–MZ vehicles.

Importing a vehicle from abroad via temporary importation and acquiring a vehicle already registered with MA–MZ plates in Turkey are distinct procedures. In both cases, the status of the vehicle and the eligibility of the buyer must be confirmed by the relevant customs administration and registration authority.

Blue Card and customs guarantee

The term "Blue Card" is used in practice for documents and guarantee processes associated with certain foreign vehicle transactions. Nevertheless, it should not be assumed that every MA–MZ plated vehicle is invariably acquired with the same document or through the same guarantee method.

Under the temporary importation regime, conditions regarding customs duty exemptions, guarantees, and the termination of the regime may apply. The type, amount, and refund of the guarantee, as well as the institution through which the transaction will be conducted, must be verified according to the specific status of the case. Prior to the transaction, the official announcements of the Ministry of Trade regarding foreign-plated vehicles must be examined.

Conditions of Use for Vehicles with MA-MZ Plates

The conditions of use for vehicles with MA–MZ plates or those subject to the temporary importation regime are determined by the registration and customs status of the vehicle. It must not be assumed that these vehicles can be freely used by all persons under any circumstances.

Particularly if there is a use restriction in the registration document or customs paperwork, the scope of the relevant regulation must be checked before allowing a third party to use the vehicle. It should not be assumed that the spouse, children, relatives, or colleagues of the vehicle owner automatically acquire the same right of use.

For vehicles brought from abroad within the scope of temporary importation, the right of use is evaluated separately regarding the rightful owner of the vehicle and the persons permitted by legislation. Leaving the vehicle in Turkey while the vehicle owner is abroad or its use by other persons may also be subject to special rules.

In the event of non-compliant use, failure to take the vehicle abroad within the prescribed period, or violation of the customs regime, sanctions may arise within the scope of Customs Law No. 4458. The sanction to be applied is determined based on the type of violation, the relevant provision, and the specific circumstances of the case.

Taxes Regarding Vehicle Purchases by Foreigners

Special Consumption Tax and Value Added Tax

The purchase of a standard brand-new vehicle from the Turkish domestic market by a foreign national does not, in itself, provide an exemption from Special Consumption Tax (ÖTV) or Value Added Tax (KDV). For sales subject to general provisions, the relevant taxes are calculated in accordance with the applicable tax legislation.

The Special Consumption Tax rate may vary depending on criteria such as the type of vehicle, engine specifications, tax base, and the applicable tariff. The application of Value Added Tax must also be evaluated according to current legislation and the nature of the transaction. Therefore, it is not accurate to provide a single Special Consumption Tax rate for all vehicles or a fixed total tax rate applicable in every case.

For current provisions of the Special Consumption Tax legislation the official legislative sources of the Revenue Administration and relevant regulations must be taken as a basis.

Diplomatic exemptions

Special tax exemptions may be provided in the legislation regarding diplomatic missions, consulates, international organizations, and their certain members. These exemptions differ from general foreign status and are subject to the conditions set forth in the relevant statutory provisions.

A foreigner without diplomatic status cannot benefit from diplomatic tax exemptions solely by virtue of residing in Turkey or being a foreign national. The applicability of the exemption must be separately examined based on the person's status and the type of transaction.

Motor Vehicle Tax

The Motor Vehicle Tax (MTV) liability of vehicles registered in Turkey is determined within the scope of Motor Vehicle Tax Law No. 197 and related regulations. The registration and legal status of the vehicle must be taken into account regarding the accrual, calculation, exemptions, and payment periods of the tax.

It should not be assumed that MA–MZ license plates or temporary importation status result in the same MTV outcome for all vehicles. In particular, the tax statuses of vehicles used with foreign license plates within the scope of temporary importation and vehicles registered in Turkey must be distinguished from one another.

For MTV exemptions and current tax tariffs The provisions of the Motor Vehicles Tax Law regarding exemptions with relevant tax tariffs may be examined.

Bringing a Foreign-Plated Vehicle from Abroad

The temporary importation of a vehicle with foreign license plates into Turkey differs from purchasing a vehicle with standard domestic license plates. This transaction is evaluated within the scope of Customs Law No. 4458 and the regulations regarding the temporary importation regime.

185-day requirement

In the temporary importation of vehicles with foreign license plates, the requirement of residency abroad and the calculation of the 185-day period are crucial. This calculation cannot be reduced solely to the number of days a person resided abroad within a calendar year; the relevant period and the conditions under the legislation are taken into account retrospectively from the date of entry into Turkey.

In addition, the previous entries and exits of the person and the vehicle, the actual period the vehicle has been abroad, and previously utilized vehicle permits may have an impact on the outcome. Whether the conditions are met must be confirmed based on the calculation applied by the customs administration on the date of entry.

For current announcements the Ministry of Trade's Q&A page regarding vehicles brought in by passengers and the passenger guide published for vehicles with foreign license plates may be examined.

730-day period rule

730 days does not mean that all foreign-plated vehicles can remain in Turkey under all circumstances. The duration is determined based on the person's residence or stay status in Turkey, the condition of being resident abroad, previous usage periods, and the permit granted for the vehicle.

The calculation of the period for foreigners holding a residence permit in Turkey and the situations of foreigners without a residence permit may differ. Therefore, the final date the vehicle can remain in Turkey must be checked via the permit granted upon entry and customs records.

Allowing other persons to use the vehicle

There may be specific restrictions regarding the use by other persons, lending, or abandonment in Turkey of a vehicle brought under the temporary importation regime. A power of attorney issued by the vehicle owner does not automatically eliminate all usage restrictions under customs legislation.

Who may use the vehicle, what actions must be taken if the rights holder is abroad, and the procedure to be followed upon the expiration of the authorization period must be ascertained from the customs administration based on the vehicle's status.

Sale and Transfer of MA–MZ License Plate Vehicles

Sale from a foreigner to a foreigner

The transfer of an MA–MZ plated vehicle to another foreigner is subject to the buyer meeting the necessary requirements for this vehicle and the transfer process being conducted in compliance with the relevant legislation. It should not be assumed that every foreigner can acquire any MA–MZ plated vehicle.

Prior to the transaction, the vehicle's current registration, customs status, collateral and encumbrances (if any), and the buyer's eligibility must be verified. Actual delivery of the vehicle before the completion of notary and customs procedures may create legal and financial risks for the parties.

Sale to a Turkish citizen or an individual not legally entitled to acquire a vehicle under this status

The transfer of a vehicle under customs exemption or temporary importation status to a Turkish citizen or a person not entitled to acquire a vehicle under the relevant status may be subject to special conditions due to the vehicle's current status. It should not be assumed that a direct sale can be made like a standard Turkish-plated vehicle without fulfilling customs duties and other financial obligations.

If the vehicle's customs procedures must be completed to release it for free circulation or nationalize it, the applicable taxes, documents, and registration procedures must be ascertained from the relevant customs administration. Since the tax amount may vary depending on the vehicle's specifications and applicable legislation, a fixed cost assumption should not be made in advance.

Exportation of the vehicle abroad

A vehicle located in Turkey under the temporary importation regime must be exported abroad before the expiration of its authorized period, or the regime must be terminated through another procedure permitted by legislation. In the event that the vehicle becomes unusable, is scrapped, or is left in Turkey for any other reason, the procedures prescribed by customs and registration authorities must be followed.

Council of State Decision and Customs Penalties

Sanctions to be applied in allegations of non-compliance with the temporary importation regime are determined based on the nature of the violation and the relevant legislative provisions. Articles 183 and 238 of the Customs Law No. 4458 are among the regulations that must be evaluated in terms of the specific circumstances of the case.

The research references the decision of the 7th Chamber of the Council of State (Danıştay) dated 27.05.2025, E. 2023/1322, K. 2025/2008. However, the full text and the cited citation of this decision could not be independently verified in the official sources accessible during the preparation of this article. Therefore, the reasoning or outcome of the decision is not presented as verified precedent.

In the event of a penalty imposed by the customs administration, the legal basis of the transaction, how the violation was detected, to whom liability is attributed, the penalty calculation, and application deadlines must be examined on a case-by-case basis. It should not be generalized that the same amount of penalty will automatically be imposed or that the vehicle will be seized in every temporary importation violation.

Comparison of Vehicle Acquisition Methods for Foreigners

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Examples Regarding Specific Cases

Purchase of a new vehicle by a foreign national holding a work permit

If a foreign national residing in Turkey under a work permit wishes to purchase a new vehicle with a standard license plate, they must first complete the identity, tax, and registration documents required by the dealership and the notary public. If the sale is subject to general provisions, taxes are calculated in accordance with the relevant legislation. A work permit alone does not grant tax exemption.

Acquisition of an MA-MZ plated vehicle by a foreign student

If a foreign student studying at a university in Turkey wishes to acquire an MA-MZ plated vehicle, they should not assume that the transaction can be executed solely on the basis of their student status. The eligibility of the buyer, the legal status of the vehicle, required documents, collateral conditions, and operational restrictions must be verified by the relevant authorities.

Leaving a foreign-plated vehicle in Turkey

If a person resident abroad intends to leave a vehicle brought under temporary importation in Turkey and travel abroad, customs procedures such as surrender to the customs administration, a written commitment, or other procedures may be required depending on the status of the vehicle. Leaving the vehicle for the use of third parties without authorization or retaining it in Turkey beyond the permitted period may entail the risk of sanctions.

Frequently Asked Questions

Can a foreign national purchase a vehicle in Turkey?

Yes. Foreign nationals may purchase vehicles in Turkey provided that they meet the relevant identity, tax, notary public, and registration requirements. The right to purchase and the right to acquire a customs-exempt vehicle are distinct from one another.

Do the license plates of vehicles purchased by foreigners differ?

Vehicles purchased from the domestic market under general provisions may be registered with standard Turkish license plates. MA-MZ plates, on the other hand, apply to special vehicle or personal statuses within the scope of the relevant legislation. The type of license plate is determined by the legal status of the vehicle.

Can a Turkish citizen spouse drive an MA-MZ plated vehicle?

A single answer applicable to all vehicles cannot be provided to this question. The registration endorsement of the vehicle, its customs status, and the authorized users under the relevant regulations must be examined. It should not be assumed that a Turkish citizen spouse is entitled to drive the vehicle in all circumstances.

Can a tourist without a residence permit purchase a vehicle in Turkey?

This situation must be evaluated in accordance with the individual's identity and tax information, as well as the current requirements of the notary and registration systems. A potential tax identification number alone does not guarantee the completion of the registration process. Confirmation should be obtained from the relevant notary public prior to the transaction.

Can a vehicle with MA–MZ license plates be sold to a Turkish citizen?

Special customs and transfer conditions may apply depending on the status of the vehicle and the situation of the buyer. It should not be assumed that a direct transfer can be made like a standard-plated vehicle without completing the necessary customs procedures and financial obligations.

Can a foreign-plated vehicle remain in Turkey for 730 days?

A 730-day period is not automatically granted for every vehicle. Consideration is given to the individual's right of residence in Turkey, the condition of being resident abroad, the vehicle's prior entries and exits, and the authorization granted by the customs administration. The expiration date of the vehicle's authorization must be checked against official records.

Do foreigners need to pay SCT and VAT when purchasing a vehicle in Turkey?

Being a foreign national in standard domestic vehicle acquisitions does not, in itself, provide an exemption from Special Consumption Tax (ÖTV) or Value Added Tax (KDV). Exceptions may only apply if the specific conditions set forth in the legislation are met.

What happens if a vehicle under temporary importation is allowed to be used by someone else?

The violation of restrictions regarding the use of the vehicle may give rise to administrative sanctions under customs legislation, depending on the circumstances of the specific case. The applicable penalty and liability are assessed based on the provisions of the relevant laws and the specifics of the incident.

Conclusion

It is possible for foreigners to purchase vehicles in Turkey. However, the purchase of standard-plate vehicles, the acquisition of MA-MZ plated vehicles, and the temporary importation of foreign-plated vehicles are subject to different legal regimes. Tax exemptions, rights of use, registration conditions, and sales procedures may vary depending on the status of the vehicle.

Particularly for MA-MZ plated vehicles or those within the scope of temporary importation, it is important to verify the customs and registration status, examine usage restrictions, and confirm transfer conditions in writing prior to the purchase transaction. Proceeding solely on the basis of general information without checking current legislation and specific transaction conditions may result in loss of rights or administrative sanctions.

Author Information

Atty. Batın Yılmaz
Istanbul Bar Association Bar Registry No: 77008

Compliance with TBB Professional Rules and Advertising Prohibition

This article has been prepared for general legal informational purposes. It does not constitute legal advice or a guarantee of definitive results in respect of any specific person or matter. The content has been prepared in compliance with the Professional Rules of the Union of Turkish Bar Associations and the provisions regarding the prohibition of advertising in the legal profession.

Communication and Legal Information

Address: Yakuplu Mahallesi, Hürriyet Bulvarı, Skyport Residence No: 1/133, Beylikdüzü / İstanbul
Telephone: +90 532 669 34 90
E-mail: info@batinyilmaz.av.tr
Website: batinyilmaz.av.tr

Note: Legislation and administrative practices may change over time. Verification should be obtained from current official sources and relevant administrations prior to any specific transaction.