The European Green Deal adopted by the European Commission on 11 December 2019 includes the aim of enshrining the long-term objective of climate neutrality by 2050 in legislation and increasing the EU’s climate ambition to reduce greenhouse gas emissions by 50-55% from 1990 levels by 2030. The European Green Deal also indicates carbon leakage risk, which occurs when production is transferred from the EU to other countries with lower ambition for emission reduction, or when EU products are replaced by more carbon-intensive imports (Republic Of Turkey Ministry of Trade, 2020: 1). One of the most important policy tools of the European Green Deal is on carbon border adjustment mechanism. In this context, it is planned to apply a carbon border tax to reduce carbon leakage. Thus, additional obligations are imposed on third countries that do not have climate policies in line with the EU. It can be said that Turkey will be affected significantly by the carbon border tax and the carbon border adjustment mechanism. The mechanism could be an advantage for Turkey to create a green industrial transformation strategy. The aim of this study is to examine the impact of a carbon border tax on Turkey's economy with SWOT analysis in the process of the Covid-19 pandemic.