A new era has begun for the purchase of vehicles with VAT exemption.

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A new regulation regarding the purchase of vehicles with the Special Consumption Tax (SCT) exemption granted to the disabled has been published in the Official Gazette and has come into effect with the Presidential Decision.

A 40% DOMESTICITY CONDITION HAS BEEN INTRODUCED

With the decision, a 40% domesticity condition has been introduced for the SCT exemption provided for disabled vehicles. Additionally, the holding period for vehicles purchased under this exemption has been extended from 5 years to 10 years.

A DISABILITY RATE OF 90% OR ABOVE IS REQUIRED

To benefit from the SCT exemption, citizens must have a disability rate of 90% or above. If the disabled person is under 18 years old or unable to drive, family members have the right to both use and purchase the vehicle.

UPPER LIMIT INCREASED

The upper limit for purchasing vehicles with SCT exemption, which was 1 million 561 thousand TL in 2024, has been redefined as 2 million 247 thousand 114 TL with an increase of 43.93% as of January 1, 2025.

With the new regulations, it is aimed to reduce the difficulties faced by the disabled in purchasing vehicles and to increase the domesticity rate. The communiqué will come into effect on January 15, 2025. The provisions of the amendment will be implemented by the Minister of Treasury and Finance.