SCT Bases Imposed on Some Private Cars Have Been Increased
Through the promulgation of President Decision No. 6417 (Decision) published in the Official Gazette dated November 24, 2022 and No. 32023, Special Consumption Tax (SCT) bases imposed on some private cars in the list (II) of the Special Consumption Tax Law No. 4760 have been changed.
The SCT base list determined through the Decision for the SCT rates is as follows:
Engine cylinder volume not exceeding 1600 cm3
- Tax rates for those whose SCT base does not exceed TRY 184.000: 45%
- Tax rates for those whose SCT base exceeds TRY 184.000 but does not exceed TRY 220.000: 50%
- Tax rates for those whose SCT base exceeds TRY 220.000 but does not exceed TRY 250.000: 60%
- Tax rates for those whose SCT base exceeds TRY 250.000 but does not exceed TRY 280.000: 70%
- Tax rates for others: 80%
Engine cylinder volume exceeding 1600 cm3 but not exceeding 2000 cm3:
- Tax rates for those with an electric motor, whose electric motor power exceeds 50 kW and does not exceed 1800 cm3: -
- Tax rates for those whose SCT base does not exceed TRY 228.000: 45%
- Tax rates for those whose SCT base exceeds TRY 228.000 but does not exceed TRY 350.000: 50%
- Tax rates for others: 80%
The Decision enters into force on the date of its publication (November 24, 2022).
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