Latest status of SCT regulation 2025: Has the SCT regulation on automobiles become law? When will SCT rates change, has the tax base limit changed?
The Special Consumption Tax regulation was submitted to the TBMM Planning and Budget Commission in recent weeks and the proposal was accepted. After the proposal is accepted, it needs to be published in the Official Gazette in order to become law.
With the new regulation, the SCT rates to be applied according to the engine cylinder volume and electric motor power will vary between 80 percent and 220 percent. The SCT rate for pickup truck-type off-road vehicles (with a maximum load capacity of 3,500 kg) will be fixed at 50 percent. The first purchases of goods with a domestic contribution rate of at least 40 percent and goods-carrying vehicles such as motorcycles and mopeds by the Ministry of National Defense, Internal Affairs, Defense Industry and MİT for national defense and internal security purposes will be exempt from SCT. Light commercial vehicles that do not have domestic production that will meet the needs of the organizations were also included in the scope of the provision. Within the scope of the amendments made to the Law on Amendments to the Liquefied Petroleum Gases (LPG) Market Law and the Electricity Market Law, distributors will be able to purchase LPG from any distributor within the scope of wholesale LPG trade, but will not be able to sell this LPG to another distributor.
The currently applied SCT rates are:Up to 1600 cm³ - not exceeding 184,000 TL - 45 percentUp to 1600 cm³ - between 184,000 TL - 220,000 TL - 50 percentUp to 1600 cm³ - between 220,000 TL - 250,000 TL - 60 percentUp to 1600 cm³ - between 250,000 TL - 280,000 TL - 70 percentUp to 1600 cm³ - over 280,000 TL - 80 percentBetween 1600 cm³ and 2000 cm³ - up to 170,000 TL - 130 percentBetween 1600 cm³ and 2000 cm³ - over 170,000 TL - percent 1 more than 1502000 cm³ - Unlimited amount - 220 percent
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