The Environmental Law, which contains regulations for the protection of the environment and the prevention of environmental pollution, and the Law on the Amendment of Some Laws, was published in the Official Gazette dated 10.12.2018 and numbered 30621, and the Amendment to the Environmental Law no. With the Law No. 2872, with the Law No. 2872, it has been entered into our legislation system as a recovery share (GEKAP).

With the arrangement known as the Bag Tax in public, Recourse Participation Fee per unit is started to be collected from the sales points for the bags offered to the market in exchange for the amount listed in Annex-1 of the Environmental Law.

The Recovery Contribution Fee (GEKAP), which was initially applied only for plastic bags, was published in the Official Gazette dated 31.12.2019 and numbered 30995 (repeated) and all the products listed in the Environmental Law ANNEX-1 List 01/01/2020 Included since.

The main titles of the products listed in the list of procedures and principles (I) above are listed below.


  • Recycling Participation Fee for Packaging
  • Recovery Fee for Vegetable Oils
  • Recovery Participation Fee for Electric and Electronic Items
  • Recovery Fee Participation for Medicines
  • Recovery Fee for Tires
  • Recovery Fee for Batteries and Accumulators
  • Recovery Fee for Mineral Oils


With this arrangement; Environmental Law ANNEX-1 Recycling Participation Fee for the products listed on the market (Those who put them on the market (Marketers)) and “importers (importers)” Recourse Participation Fee Participation Share has started to be applied.

Based on the authorization granted to the Ministry of Treasury by the Annex-11 of the Environmental Law numbered 2872, it is obligatory to declare the Recovery Share Declaration electronically.

Within the scope of the Regulation on the Reinstatement Participation (GEKAP), those who put the products listed on the Annex-1 of the Environmental Law on the market and importers take into account their GEKAP Notifications regarding the other products, by considering the details in the GEKAP Declaration field and on the basis of the amounts / units in the declaration. or the “Recovery Participation Share” in the amount to be determined according to the number will be calculated and declared.


Declaration periods are determined by the last regulation for 2020, 3-month periods are determined, and all sales points and importers / importers (including Bag sales), with or without taxpayer tax, will submit their GEKAP declarations of 2020 electronically twice a year.

Declaration for the first semester ( Months) of 2020 will be given until 31.07.2020 (until 04.08.2020 due to the official holiday date of 31.07.2020).

The declaration for the second period of 2020 ( months) will be given until 31.01.2021.

In 2021 and the following years, the GEKAP statement will be issued quarterly.


First term: January-February-March 30 / APRIL
Second term: April-May-June 31 / JULY
Third term: July-August-September 31/EKİM
Fourth term: October-November-December 31/JANUARY


In addition to the GEKAP declaration, together with the Recycling Participation Declaration, the Tax Offices where the GEKAP Declaration will be submitted, the GEKAP Declaration is issued and sent electronically, together with the GEKAP Declaration accrual, collection and sanctions to be applied; Along with the notification regarding the amendment to the General Communiqué on Recovery Participation Share published in the official newspaper no.

Other Issues;

– The penal provisions of VUK are not applied for GEKAP Declaration. The sanctions envisaged in the environmental law of 2872 will be applied for those who act against the regulations in the regulation regarding GEKAP.

– The GEKAP Declaration is not subject to Stamp Tax.

– The calculated Recovery Participation Fee is recorded as an Expense.

– Only those who are placed on the market in the country will have a recovery contribution.

– For plastic bags, recovery participation fee is obtained from sales points and for other products from real or legal persons who put it on the market / importer.

– If the products are produced for supply purposes, producers do not have a liability for recovery participation share for these products. The recovery participation share is obtained from the real or legal persons who put on the market by putting their name, trade mark or distinctive mark on the products supplied from the suppliers and introducing themselves as the manufacturer / marketer.

– Products nationalized by free circulation of the products are deemed to be placed on the market by importing real or legal persons and recovery share is obtained from the importers.

– For those who are sold in order to be used only for their original purpose, the recovery participation fee is collected.

– For the products to be placed on the market and for the products used in the production of electrical and electronic goods as original items / parts and listed in the Annex-1 of the Law, declaration is made by those who put the vehicle and electrical and electronic goods on the market, but the recovery participation share is not collected from these products.

– Declaration is made for the primary (sales) packages of the products that are marketed in packaged products, which are subject to the Recycling Participation Share, but the recycling participation share is not collected for these packages. For the other packaging of these products other than the primary packaging, a recovery share is collected.

– In the event that vegetable oils and mineral oils are used as raw materials in the production of the products listed in Annex-1 of the Law, declaration is made by the importers / manufacturers of these products supplied as raw materials, but the recovery share of these products used as raw materials is not collected.


Attached 1 numbered list:

LIST (1)



Ürün Cinsi Tutar
Plastic bag [1] (Plastic shopping bags) 18 kr./piece
Tire[2] (Passenger car) 2 TL/ piece
Tire (Bus, truck, van, loader and digger tires and others) 4 TL/ piece
Tire (Construction equipment tires) 10 TL/ piece
Solid tires 5 TL/ piece
Storage battery[3] (Those with lead acid) 20 kr./kg
Accumulator (with nickel cadmium ) 50 kr./ kg
Accumulator (Others) 5 kr./kg
Zinc carbon batteries[4] 2 TL/kg
Alkaline cylindrical batteries 2 TL/kg
Alkaline button batteries 3 TL/kg
Button batteries zinc-air and silver oxide 10 TL/kg
Lithium coin batteries 10 TL/kg
Lithium cylindrical charged and primary battery types (excluding vehicle batteries) 5 TL/kg
Automotive batteries (except those containing lead) 15 TL/kg
Vehicle batteries containing lithium 15 TL/kg
Other rechargeable batteries 5 TL/kg
Product type Amount To Be Taken Per Kg ( kr .) Amount To Be Taken Per Piece ( kr .)  
Beverage[6] Packaging[7] (Number)      
Up to 0.33 liters   one  
0 to 3301-0.75 liters   2nd  
0,7501-1,5 liter   3  
Over 1,501 liters   4  
Others (Except Bag) (kg) 40    
Beverage Packaging (Number)   3  
Others (kg) 50    



[1] Plastic bag: It refers to bags with or without handle, made of plastic, provided for the purpose of carrying goods or products from sales points to consumers / users.

[2] Tires: Different types and sizes, including passenger and load transfer vehicles and construction equipment, with some binding and reinforcing components under all vehicles, classified according to the reinforcement material used, made of rubber and re-released and filled tires. refers to products.

[3] Accumulator: Refers to electrical energy producing sources used for automatic starting, lighting or firing power in industry and vehicles.

[4] Battery: It refers to the sources that produce electrical energy from chemical energy resulting from chemical reaction.

[5] Packaging: It refers to all materials, including components, used for transport, protection, storage and sale of any goods or materials, from raw materials to processed products, from the manufacturer to the user or consumer.

[6]  Beverage: Refers to all products that are drinkable and offered as a beverage, except for drinking milk, flavored and flavored / flavored drinking milk, baby and follow-on milk.

[7] Beverage packaging: It refers to the packaging including original parts that are made in accordance with the smallest sales unit in the delivery of drinks to the end user or consumers, in direct or partial contact with the beverage .

Paper-Cardboard Weighted Composite Beverage Packaging (Number)      
Up to 0.25 liters   1  
0.2501-0.5 liter   2  
  Over 0,501 liters   4
  Others (kg) 50  
  Beverage Packaging (Number)    
  Up to 0.25 liters   1
  0.2501-0.5 liter   2
  0.501-1 liter   3
  Between 1.01-5 liters   5
  Over 5.01 liters   10
  Others (kg) 20  
  WOOD PACKING (Pieces)   10