Today 24 July 2025 published in the Official Gazette dated 23 July 2025 With a decree that came into force with the signature of President Recep Tayyip Erdoğan, Special Consumption Tax was imposed on some goods. (SCT) rates and bases were re-determined.
The main points of the decision are as follows::
* Number of Decisions: 10115
* Law: 4760 annexed to the Special Consumption Tax Law no. (II) goods included in the list no..
* Effective Date: The date the decision was published 24 July 2025.
in the decree, Different base groups and SCT rates to be applied to these groups are detailed according to engine cylinder volume and other characteristics.. Accordingly:
* Engine cylinder volume 1400 For vehicles not exceeding cm³:
* Special consumption tax base 650.000 SCT rate for those not exceeding TL %70,
* Special consumption tax base 650.000 exceeding TL but 900.000 For those not exceeding TL %75,
* Special consumption tax base 900.000 exceeding TL but 1.100.000 For those not exceeding TL %80.
* Engine cylinder volume 1600 For vehicles not exceeding cm³:
* Special consumption tax base 850.000 For those not exceeding TL %80,
* Special consumption tax base 850.000 exceeding TL but 1.100.000 For those not exceeding TL %90,
* Special consumption tax base 1.100.000 exceeding TL but 1.650.000 For those not exceeding TL %100.
Attached to the decree, In addition to motor vehicles, new tax rates and bases are also specified for electric vehicles and other types of motor vehicles..
Matters regarding the implementation of this decision, It will be carried out by the Ministry of Treasury and Finance.
