New era begins for tax-free vehicle purchases for individuals with disabilities

With the amendment made by the Ministry of Treasury and Finance to the General Communiqué on the Implementation of the Special Consumption Tax (SCT) List II, the tax advantages offered for vehicle purchases by citizens with disabilities have been significantly increased. With the new practice, which entered into force after being published in the Official Gazette, regulations have been introduced regarding both disability rates and the types of vehicles covered by the exemption.

Within the scope of the amendment, individuals with a disability rate below 90% but with an orthopedic disability of at least 40% and who are unable to obtain a driver's license due to their health condition will be able to purchase passenger cars, panel vans, pick-ups, off-road vehicles, ATVs, jeeps, and station wagons with an engine displacement of 2,800 cm³ or less and a sales price, including taxes, not exceeding 2 million 873 thousand 900 TL without paying SCT.

On the other hand, with the new communiqué, a significant advantage has been provided for individuals who cannot obtain a driver's license due to their orthopedic disability in purchasing motorcycles. The way has been paved for these individuals to own all motorcycle models with an SCT exemption, regardless of engine displacement.

The regulation was put into effect as of the date the communiqué was published, and the executive authority will rest with the Minister of Treasury and Finance. Thanks to the new rules, it is aimed to provide significant convenience in terms of the participation of individuals with disabilities in social life and their mobility opportunities.

This change, announced in the Official Gazette, has been made accessible along with the full text of the communiqué.

Citizens with disabilities and their relatives will be able to benefit from more comprehensive tax exemptions in the process of owning a vehicle thanks to the new regulation.