Assel Mobile System

The esel mobil system refers to an automatic adjustment mechanism implemented through tax components to prevent international oil prices and exchange rate fluctuations from being fully and directly reflected in consumer prices.^【1】.

The system is based on covering a portion of price increases through the Special Consumption Tax (SCT), functioning as a fiscal policy tool aimed at limiting the rise in pump prices.

The concept is linked in economic literature to the term “eselmobil,” which denotes a flexible scale, and refers to a payment or pricing arrangement adjusted in response to changes in prices or costs.^【2】.

The esel mobil concept describes a mechanism whereby certain economic variables are automatically adjusted in response to changes in production costs or price levels. This approach is based on the use of a variable scale rather than fixed prices or wages, creating a structure that adapts to changing cost conditions.

In the fuel market, the esel mobil system is defined as a specific adaptation of this general concept, implemented through tax mechanisms.

The esel mobil system operates on the principle of reducing Special Consumption Tax (SCT) rates to limit the direct pass-through of increases in international oil prices and exchange rates to pump prices. When price increases occur, a portion of the rise is offset by SCT reductions, leading to a corresponding indirect decrease in Value Added Tax (VAT) amounts.^【3】.

This mechanism functions as a tax adjustment system designed to moderate the extent of price increases faced by consumers.

The system is designed to operate not only during price increases but also during price decreases. When oil prices or the exchange rate fall, the SCT can be increased by an amount corresponding to a portion of the price decline, thereby restoring fiscal balance. This two-way mechanism creates a structure that softens the transmission of price movements to pump prices.

^{Karar Resmi Gazete'de yayımlandı -} Resmi Gazete

As of 5 March 2026, the esel mobil system was temporarily reinstated to limit the impact of fuel price increases on inflation.^【4】.

A calculation system based on 2 March 2026 prices was established, under which up to 75 percent of fuel price increases could be offset through SCT reductions.^【5】. This model reflects a balancing approach in which not the full extent of price increases is passed on to consumers, but rather a portion is absorbed through tax adjustments.

Under the application, SCT reductions of up to 14.8277 TL per liter for gasoline, 13.9006 TL per liter for diesel, and 11.3830 TL per kilogram for LPG are permitted. In the event of price declines, the SCT may be increased by up to 75 percent of the price reduction, provided that the new SCT level does not exceed the initial rate.

This structure establishes a mechanism that does not eliminate price increases entirely, but rather offsets a portion of them through tax adjustments.

Following the reintroduction of the system, new adjustments were made to fuel prices, resulting in increases of 92 kuruş per liter for gasoline and 3.11 TL per liter for diesel as of 5 March.

As a result, the price of gasoline rose from 58.42 TL to 59.33 TL, and diesel prices increased from 60.42 TL to 63.52 TL. This price movement demonstrates that the esel mobil system is not a mechanism that eliminates price increases entirely, but rather one that partially offsets them through tax adjustments.^【6】.

The esel mobil system is recognized as a price-balancing mechanism introduced in Türkiye’s fuel market in 2018. During this period, increases in fuel prices were partially offset by SCT reductions, aiming to limit the rise in pump prices. The system was used as a fiscal policy tool to mitigate the inflationary impact of fuel price increases.^【7】.

By the end of 2021, the system was deemed unsustainable due to rapid exchange rate appreciation and rising oil prices, leading to its discontinuation. The mechanism was terminated for diesel and LPG on 25 December 2021, and for gasoline on 1 March 2022.

This period demonstrates that the esel mobil system has been used in Türkiye as a price-balancing policy instrument that can be activated or suspended depending on economic conditions.