President Erdoğan Issues Special Consumption
Tax Decision

President Recep Tayyip Erdoğan signed a decision containing new regulations on Special Consumption Tax (SCT) rates for motor vehicles. The decision, which came into effect on July 23, 2025, was published in the Official Gazette issue number 32965.

Decision Details

A decision was made to implement the attached decision regarding the re-determination of special consumption tax rates for certain goods listed in the annexed (II) list of Law No. 4760 on Special Consumption Tax, along with the special consumption tax bases that form the basis for special consumption tax rates.

Tax Rates and Bases

The decision establishes tax rates for motor vehicles according to different cylinder capacity and engine power categories:

Motor Cylinder Not Exceeding 1400 cm³:

• Special consumption tax base not exceeding 650,000 TL: 70%
• Special consumption tax base exceeding 650,000 TL but not exceeding 1,100,000 TL: 75%
• Special consumption tax base exceeding 900,000 TL but not exceeding 1,100,000 TL: 80%
• Others: 90%

Motor Cylinder Exceeding 1400 cm³ but Not Exceeding 1600 cm³:

• Special consumption tax base not exceeding 850,000 TL: 75%
• Special consumption tax base exceeding 850,000 TL but not exceeding 1,100,000 TL: 80%
• Special consumption tax base exceeding 1,100,000 TL but not exceeding 1,650,000 TL: 90%
• Others: 100%

Electric Motor Vehicles:

• For electric motor power exceeding 50 kW and motor cylinder capacity not exceeding 1800 cm³, special consumption tax base not exceeding 1,250,000 TL: 70%
• Others: 80%

Motor Cylinder Exceeding 2000 cm³:

• For electric motor power exceeding 100 kW and motor cylinder capacity not exceeding 2500 cm³, special consumption tax base not exceeding 1,650,000 TL: 150%
• Others: 220%

Only Electric Motor Vehicles:

• For motor power not exceeding 160 kW, special consumption tax base not exceeding 1,650,000 TL: 25%
• Others: 65%

The decision came into effect on its publication date, and its provisions will be implemented by the Minister of Treasury and Finance. 

Source:https://www.resmigazete.gov.tr/eskiler/2025/07/20250724-5.pdf