Special consumption tax (SCT) rates and SCT bases for some passenger cars increased.

SCT bases that are basis to SCT rates have been increased for passenger cars with engine cylinder volume not exceeding 1600 cm3 through the Presidential Decision no.2912 published in the Official Gazette dated 30 August 2020. Also, the SCT rate of passenger cars in the same class with a SCT base over TL 130,000 has been increased from 60% to 80%.

Passenger cars with an engine cylinder volume exceeding 1600 cm3 but not exceeding 2000 cm3 and those with an electric motor and electric motor power exceeding 50 kW and engine cylinder volume not exceeding 1800 cm3; the SCT rate of those with SCT base exceeding TL 135,000 has been increased from 60% to 80%.

Among other passenger cars in the same class, the SCT rate of those with a SCT base not exceeding TL 170,000 has been increased from 100% to 130% and the SCT rate for those exceeding this amount has been increased from 110% to 150%.

Passenger cars with an engine cylinder volume exceeding 2000 cm3, and those with an electric motor whose electric motor power exceeds 100 kW with an engine cylinder volume not exceeding 2500 cm3; the SCT rate of those with a SCT base not exceeding TL 170,000 has been increased from 100% to 130% and the SCT rate for those exceeding this amount has been increased from 110% to 150%.

The SCT rate is increased from 160% to 220% for the other passenger cars with an engine cylinder volume exceeding 2000 cm3.