The new Recovery Contribution Share (GEKAP) rates applicable in 2026 have been announced under the GEKAP scheme introduced by the Turkish Ministry of Environment, Urbanization and Climate Change in 2019. With the publication of the “Communiqué on Recovery Contribution Share Amounts to Be Collected Pursuant to Environmental Law No. 2872” in the Official Gazette dated December 30, 2025 (No. 33123), GEKAP rates were increased for a number of product groups, including lubricants.
Under the new regulation, the GEKAP rate for lubricants, which was applied at TRY 6.70 per kilogram in 2025, was increased to TRY 8.00/kg as of January 1, 2026. This represents an increase of approximately 19% for the lubricant category. The same communiqué also introduced updated rates for other environmentally sensitive product groups such as tires, accumulators, batteries, and electrical and electronic equipment.
The GEKAP system aims to provide financial support for the recovery and recycling of waste generated at the end of the lifecycle of specific products placed on the market. Within the framework of the Environmental Law, manufacturers and importers are required to pay contribution fees based on the quantities of products they introduce to the market. Lubricants are considered one of the key product categories within the system due to their environmental impact and waste management requirements.
Meanwhile, Presidential Decree No. 10799, published on December 31, 2025, revised the specific Special Consumption Tax (SCT) amounts listed in Schedule (I) of Law No. 4760 on Special Consumption Tax. Accordingly, the SCT applied to lubricants was increased by 6.95%, reaching TRY 10.1465/kg.
From an industry perspective, the beginning of 2026 marks a simultaneous increase in both environmental obligations and financial burdens. The rise in the GEKAP rate from TRY 6.70/kg in 2025 to TRY 8.00/kg in 2026 also highlights the upward trend observed over the past two years. The GEKAP rate for lubricants had already increased from TRY 4.70/kg in 2024 to TRY 6.70/kg in 2025. As a result, the cumulative increase over the two-year period has reached approximately 70%.
