Revaluation Rate Calculated at 27.83%

The Domestic Producer Price Index (D-PPI) rose by 1.65% in October. With this figure included, the revaluation rate to be applied in 2027 was calculated at 27.83%. This is 2.34 percentage points above the 25.49% rate announced for 2026.

The revaluation rate measures the increase in the 12-month average D-PPI from November through October of the following year compared with the average for the corresponding period a year earlier.

The President may increase or decrease the rate by up to 50% for taxes and fees covered by the Tax Procedure Law. For Motor Vehicle Tax, the President has authority to reduce the rate by up to 80% or increase it by up to 50%. The rate cannot be changed for certain administrative fines.

If the rate is applied without modification, property, environmental cleaning, motor vehicle and special communication taxes; income tax brackets and certain exemptions; various fees, traffic and other administrative fines, vehicle inspection fees and the international departure fee will be adjusted at this rate.

Areas	Potential impact
Property, environmental cleaning, motor vehicle and special communication taxes	Tax amounts may be adjusted.
Income tax brackets and certain exemption amounts	Tax brackets and exemption thresholds may increase.
Fees, vehicle inspection fees and the international departure fee	Amounts payable may increase.
Traffic fines and other administrative fines	Fine amounts may be adjusted.
Monetary thresholds and penalties under the Tax Procedure Law	Amounts and thresholds may be revised.

Whether these increases amount to 27.83% depends on the President’s exercise of the relevant powers and on specific regulations. The rate for taxes and fees may be increased or decreased by up to 50%; for Motor Vehicle Tax, the reduction authority is 80% and the increase authority is 50%. There is no authority to change the rate for certain administrative fines.