Goods Subject to Leasing
All goods having the characteristics of investment goods can be subject to leasing. Transfer term of the goods subject to leasing and the VAT rates to be imposed on lease payments may differ. Leasing VAT rates and transfer terms for the main goods groups are shown in the table below.| GROUPS OF GOODS* | VAT RATE | EXPLANATION |
| Construction Equipment | % 18 | |
| Excavators with 360-degree rotating tower and Beko Loaders | % 8 | |
| Forklifts | % 8 | |
| Commercial Vehicles | %18 | |
| Private Cars | % 18 | |
| Medical Devices | % 8 | |
| Medical devices for aesthetic purposes | % 18 | |
| Agricultural Machines | % 8 | |
| Printing Machines | % 18 | |
| Textile Machines | % 18 | |
| Knitting and Sewing Machines | % 8 | |
| Bureau and Office Equipment | % 18 | |
| Real Estate | % 18 | |
| Production Machines | % 18 | |
| Freeze machines and Turning Lathes for Metal Processing | % 8 | |
| Air and Marine Vehicles | % 18 | VAT rate is 1% for the firms whose field of activity is specified as shipping and aviation in their Master Agreements. |
* VAT rates and Transfer Terms are classified according to general goods groups and these rates and terms will be finalized according to GTIP numbers.
