INFO CENTER
23.11.2024
25.01.2022/4
On the Redetermination of SCT Base and Rates for Certain Passenger Cars
With the Presidential Decree No. 5096 published in the Official Gazette dated 13.01.2022 and numbered 31718, the SCT base and rates have been redetermined for automobiles with an engine cylinder volume not exceeding 1600 cm³ and those with electric motors, whose electric motor power exceeds 50 KW and whose engine cylinder volume does not exceed 1800 cm³.
The new tax base and rates are presented below in comparison with the old ones:
- Engine Cylinder Volume not exceeding 1600 cm³:
| 13.01.2022 Effective Tax Base and Rates | Old Base and Rate |
| Base (TL) | SCT Rate (%) | Base (TL) | SCT Rate (%) |
| Up to 120.000 TL | 45 | Up to 92,000 TL | 45 |
| Between 120.000-150.000 TL | 50 | Between 92.000-150.000 TL | 50 |
| Between 150.000-175.000 TL | 60 | – | – |
| Between 1750.000-200.000 TL | 70 | – | – |
| Exceeding 200.000 TL | 80 | Exceeding 150.000 TL | 80 |
- Those with an electric motor whose electric motor power exceeds 50 KW and whose engine cylinder volume does not exceed 1800 cm³:
| 13.01.2022 Effective Tax Base and Rates | Old Tax Base and Rates |
| Base (TL) | SCT Rate (%) | Matrah (TL) | SCT Rate (%) |
| Up to 130.000 TL | 45 | Up to 114,000 TL | 45 |
| Between 130.000-210.000 TL | 50 | Between 114000-170.000 TL | 50 |
| Exceeding 210.000 TL | 80 | Exceeding 170.000 TL | 80 |
You can access the relevant Presidential Decree here.
Sincerely,
BİLGENER
