Update on Recycling Contribution Fee (GEKAP) Amounts for 2026 (Türkiye – Environmental Compliance Update)

What Has Been Updated? (Regulatory Background and Scope)

• Under Additional Article 11 of Law No. 2872, GEKAP amounts are automatically adjusted each year based on the officially announced revaluation rate.
• For 2025, the revaluation rate was determined as 25.49% pursuant to the Tax Procedure Law General Communiqué No. 585.
• Accordingly, all GEKAP unit amounts listed in Annex (1) have been recalculated and increased for application from 1 January 2026.
• Collection principles remain unchanged:
• Fractions not exceeding 5% are disregarded in the final calculation, in line with the statutory rule.

2️⃣ Practical Meaning for Companies and Compliance Actions

• Direct cost impact for importers and producers:The updated GEKAP amounts will lead to higher per-unit environmental charges in 2026. For high-volume imports or packaged goods, this may result in a material increase in total landed cost.
• Declaration and reporting accuracy:GEKAP declarations must be aligned with the 2026 updated tariff, as under-declaration may trigger administrative penalties and retroactive assessments.
• Customs-related controls:From an import perspective, correct GTIP–GEKAP product mapping becomes more critical, particularly during audits or environmental compliance reviews linked to customs declarations.

See relevant legislative document