13.08.2021/44
SCT Bases for Passenger Cars Changed
Summary The Presidential Decree amended the SCT base limits applicable to the purchase and sale of passenger cars. According to the Decree, the base limit in the 45% SCT bracket was increased from 85,000 TL to 92,000 TL for those whose engine cylinder volume does not exceed 1600 cm3. The new base limit of motor vehicles with a base limit exceeding 85,000 TL but not exceeding 130,000 TL and in the 50% SCT limit was increased to 92,000 – 150,000 TL.
The upper limit of the 45% SCT bracket for electric vehicles was set at 114,000 TL. For vehicles worth between 114,000 TL and 170,000 TL, 50% SCT will be applied.
With the Presidential Decree No. 4373 published in the Official Gazette on 12.08.2021, “Decision on the Redetermination of the Special Consumption Tax Bases Based on the Special Consumption Tax Rates of Certain Goods in the List No. (II) Annexed to the Special Consumption Tax Law No. 4760”, it has been decided to put into effect the attached Decision on the redetermination of the special consumption tax bases based on the special consumption tax rates of certain goods in accordance with Article 12 of the Law No. 4760.
87.03 G.T.İ.P. numbered goods in the list numbered (II) attached to the Special Consumption Tax Law No. 4760, the special consumption tax bases based on the special consumption tax rates of some goods under the line “Others” have been determined as follows.
| Product Name | Tax Rate (%) |
| – Others | |
| — Those with a motor cylinder capacity not exceeding 1600 cm3 | |
| — Those with an excise tax base not exceeding 92,000 TRY | 45 |
| — Those with an excise tax base exceeding 92,000 TRY but not exceeding 150,000 TRY | 50 |
| — Others | 80 |
| — Those with a motor cylinder capacity exceeding 1600 cm3 but not exceeding 2000 cm3 | |
| — Those with an electric motor whose power exceeds 50 kW and motor cylinder capacity not exceeding 1800 cm3 | |
| — Those with an excise tax base not exceeding 114,000 TRY | 45 |
| — Those with an excise tax base exceeding 114,000 TRY but not exceeding 170,000 TRY | 50 |
| — Others | 80 |
The Decision entered into force on 12.08.2021, the date of its publication.
You can access the Presidential Decree here.
Sincerely,
BİLGENER
