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28November2022

Special Consumption Tax Bases for Certain Private Cars Have Been Revised

Special Consumption Tax Bases for Certain Private Cars Have Been Revised

With the Presidential Decree No. 6417, published in the Official Gazette No. 32023 on November 24, 2022, the special consumption tax bases for private cars whose engine cylinder volume does not exceed 1600 (cm³) have been redefined.

With the regulation, the special consumption tax rates of the vehicles whose engine cylinder volume exceeds 1600 (cm³) but does not exceed 2000 (cm³) and which also have an electric motor, whose electric motor power exceeds 50 kW and engine cylinder volume does not exceed 1800 (cm³) are included, and their SCT bases were also redefined.

The regulation will not create any change in the price of cars with a sales price over 594,720.02 TRY, including taxes, for cars under 1600 cc.

Current Amendment Tax Rate (%)
Others
  • Engine cylinder volume does not exceed 1600 (cm³)
  • SCT base does not exceed 120.000 TRY
Others
  • Engine cylinder volume does not exceed 1600 (cm³)
  • SCT base does not exceed 184.000 TRY
45
SCT base exceeds 120.000 TRY, but does not exceed 150.000 TRY SCT base exceeds 184.000 TRY, but does not exceed 220.000 TRY 50
SCT base exceeds 150.000 TRY, but does not exceed 175.000 TRY SCT base exceeds 220.000 TRY, but does not exceed 250.000 TRY 60
SCT base exceeds 175.000 TRY, but does not exceed 200.000 TRY SCT base exceeds 250.000 TRY, but does not exceed 280.000 TRY 70
Others Others 80
  • Engine cylinder volume does not exceed 1600 cm³, but does not exceed 2000 cm³
  • Electric motor power exceeds 50 kW, but engine cylinder volume does not exceed 1800 cm³
  • Engine cylinder volume does not exceed 1600 cm³, but does not exceed 2000 cm³
  • Electric motor power exceeds 50 kW, but engine cylinder volume does not exceed 1800 cm³
SCT base does not exceed 130.000 TRY SCT base does not exceed 228.000 TRY 45
SCT base exceeds 130.000 TRY, but does not exceed 210.000 TRY SCT base exceeds 228.000 TRY, but does not exceed 350.000 TRY 50
Others Others 80

Relevant decree comes in to effect as of publishing date.

You can access relevant Official Gazette from here (In Turkish).

Should you have any queries or need further details, please contact your customer representative.

Written by Selma Kıy, Posted in Taxation Law

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About The Author

Selma Kıy

Certified Public Accountant - SMMM
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