INFO CENTER
22.11.2024

The upper limit for the vehicles that can be sold to the disabled exempt from SCT was determined as 1.591.200,00-TL

Article 7/1 of the SCT Law No. 4760 stipulates that the acquisition of vehicles below a certain amount, including the special consumption tax to be calculated and all other taxes, by disabled persons with a disability rate of 90% or more is exempt from SCT.

Among the vehicles that can be acquired within this scope, the upper limit applied to the acquisition of passenger cars, panel vans, pick-ups, off-road vehicles, ATVs, jeeps, station wagons, etc. in the 87.03 position of the Customs Tariff Schedule, dated 30.12.2023 and 32415 (2. With the Communiqué (Serial No: 12) on the Amendment to the Special Consumption Tax (List II) Implementation General Communiqué published in the Official Gazette dated 30.12.2023 and numbered 32415 (2nd Repeated), it was increased from 1.004.200,00-TL to 1.591.200,00-TL.

The relevant Communiqué is available here.

 

Sincerely,

BİLGENER

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