Details announced for SCT-exempt vehicle purchases: what are the conditions, what is the limit?

New regulations regarding the purchase of SCT-free vehicles by citizens with disabilities have come into effect. Individuals with a disability level of 90% or higher will be able to purchase a vehicle without paying the Special Consumption Tax (SCT) once every 10 years. Those with a disability level below 90% will be able to benefit from this right provided that the vehicle has special equipment. So, which vehicles can be purchased under these new regulations? What is the purchase limit? Here are all the details regarding the purchase of tax-exempt vehicles for individuals with disabilities...

WHO CAN PURCHASE AN SCT-FREE VEHICLE?

Citizens with disabilities who wish to benefit from the SCT exemption must first meet certain conditions. Individuals with a disability level of 90% or higher can purchase a vehicle directly in their own name with a medical board report. In this group, there is no requirement for the individual to drive the vehicle or for special equipment to be installed. However, if the constant use of a wheelchair or stretcher is involved, the vehicle must be equipped with special modifications. Individuals with a disability level below 90% can benefit from this right if their medical report contains the statement "special equipment required in the driving mechanism." It does not matter if the disability rate is 40% or 80%; what matters is the requirement for special equipment in the vehicle.

WHAT ARE THE CONDITIONS FOR SCT-FREE VEHICLE PURCHASES?

According to the new regulation, individuals with a disability level of 90% or higher can purchase an SCT-free vehicle once every 10 years. The purchased vehicles must have a domestic production rate of at least 40%. The vehicles can be sold without penalty after being used for 5 years, but one must wait 10 years from the date of the first purchase to buy a new one. For example, a citizen who purchased a vehicle in April 2024 will be able to sell their vehicle in April 2029, but will have to wait until April 2034 to purchase a new one. This waiting period is not required for vehicles that become unusable due to natural disasters (fire, flood, landslide, etc.), and the vehicle can be replaced.

WHICH VEHICLES CAN BE PURCHASED WITHOUT SCT?

Vehicles that can be purchased with an SCT exemption must meet certain specifications. Passenger cars with an engine displacement of 1.6 liters or less, and pick-ups, panel vans, and light trucks up to 2800 cc are included in this scope. Additionally, vehicles with a sales price, including taxes, not exceeding 330,750 TL can also be purchased without SCT. Off-road vehicles, ATVs, jeeps, and station wagons are also among the eligible models. However, the vehicles to be purchased must meet the 40% domestic production requirement.

WHAT IS THE 2025 SCT-FREE VEHICLE PURCHASE LIMIT?

The SCT-free vehicle purchase limit, which was set at 1 million 591 thousand 255 TL in 2024, has increased in 2025 within the framework of the revaluation rate. The new limit has been set at 2 million 290 thousand 200 TL. This amount constitutes the upper limit for the sales price, including taxes, of vehicles that citizens with disabilities can purchase without paying SCT.

SPECIAL EQUIPMENT REQUIREMENT AND OTHER DETAILS

For vehicles purchased without SCT, special equipment suitable for the individual's condition must be installed. Necessary adjustments must be made to the brake, gas, and clutch pedals, as well as the gear lever. For example, for an individual without a right leg, modifications to the brake and gas pedals become mandatory. As an interesting detail, even if the vehicle has an automatic transmission, pedal adjustments must be made according to the individual's condition. SCT-free vehicles without special equipment can be used by the relatives of the disabled individual or anyone else without the need for notarized approval or an authorization certificate.