Special Consumption Tax Rates for Vehicles with Electric Motors and Vehicles That Can Be Recharged from Outside the Vehicle Amended

Law No. 7521 on the Amendment of Certain Laws and Statutory Decrees (Law) was published in the Official Gazette dated 26.07.2024 and numbered 32613. With the enactment of the law, amendments have been made to List II attached to the Special Consumption Tax Law, and the Special Consumption Tax rates for vehicles referred to as plug-in hybrids have been restructured to encourage their use. The new regulations, which come into effect as of their publication date, are briefly summarized below:

The Law stipulates an SCT reduction for plug-in hybrid vehicles that have an electric motor and can be charged from outside the vehicle, have carbon dioxide emissions below 25 grams per kilometer, and have a range of 70 kilometers or more that can be covered with solely electrical energy.

Accordingly, it is stipulated that the following SCT rates will be applied for the vehicles defined above;

• 30% for vehicles with an engine cylinder volume not exceeding 1600 cm³ and an SCT base which does not exceed TRY 1.350.000,
• 60% for vehicles with an engine cylinder volume not exceeding 1600 cm³ and SCT base exceeding TRY 1.350.000,
• 70% for vehicles with an engine cylinder volume exceeding 1600 cm³ but not exceeding 1800 cm³ and SCT base which does not exceed TRY 1.350.000.

You may access the full Turkish text of the Law here.