SCT-free vehicle regulation approved: Who can buy which vehicles?

In the Grand National Assembly of Turkey General Assembly, three more articles of the "Draft Law on Amendments to Certain Laws," which also includes provisions regarding the economy, were approved, and an additional article was included in the regulation.

A new step in line with the Constitutional Court's decision

With the acceptance of a motion submitted during the General Assembly deliberations, a new regulation was added to the draft law in line with the Constitutional Court's annulment decision.

SCT EXEMPTION EXPANDED FOR ORTHOPEDICALLY DISABLED INDIVIDUALS

With the amendment made to the Special Consumption Tax Law, individuals with an orthopedic disability rate of 40 percent or higher who are deemed unable to obtain a driver's license due to their health condition have been included in the scope. These individuals will be able to purchase designated vehicles without paying SCT, once every 10 years.

PRICE AND LOCAL CONTENT CRITERIA FOR VEHICLE PURCHASES

According to the communiqué of the Ministry of Treasury and Finance's Revenue Administration published in the Official Gazette dated December 30, 2023, as of January 1, 2026, the total price of vehicles that can be purchased with SCT and MTV (Motor Vehicle Tax) exemptions must be below 2 million 873 thousand 900 TL. Additionally, a minimum local content requirement of 40 percent is sought for the vehicles.

WHO CAN BENEFIT UNDER THE CURRENT PRACTICE?

In Turkey, individuals with a disability rate of 90 percent or higher can purchase vehicles without paying SCT within the determined limits. For lower rates, there is a requirement for special equipment in the vehicle.

Vehicles purchased within the scope of the exemption cannot be sold for a certain period. In cases of sales made before the period expires, the collection of the unpaid SCT may be required. With the new regulation, individuals with a disability rate of 40 percent or higher who cannot obtain a driver's license due to their orthopedic disability will also be able to benefit from this right.

MODELS THAT CAN BE PURCHASED WITH SCT EXEMPTION

Within the scope of the 40 percent local content requirement, models such as Togg T10X and T10F, Fiat Egea Sedan and Egea Cross, Renault Clio, Megane Sedan and Duster, Toyota Corolla, Corolla Hybrid and C-HR, and Hyundai i20 and Bayon are among the vehicles that can be purchased with an SCT exemption.

PROPOSAL FOR RETIREES IS IN THE COMMISSION

The draft law aimed at allowing retirees to purchase vehicles with an SCT exemption is currently in the TBMM commission. It is stated that the proposal has not yet been discussed and there is no concrete development regarding its entry into force. For this reason, it is stated that one should be cautious against unverified information circulating in the public domain.

News Source: 12punto