Turkey imposes two taxes on vehicles: a Special Consumption Tax (ÖTV), similar to a Registration Tax, as well as a Value-Added Tax (VTA). ÖTV rates are applied to a vehicle’s net price and vary between 3% for a battery-electric car and 160% for a conventional combustion engine car with an engine displacement larger than 2.0 l. The tax rate is not indexed on CO2 emissions, but on engine displacement and car price. (For the particular case of BEVs and HEVs, see specific entry).