15.05.2025 09:31
With a new regulation, a 40% domestic production requirement has been introduced for vehicles exempt from the Special Consumption Tax (ÖTV). Additionally, the 5-year limit on the resale of ÖTV-exempt vehicles purchased by individuals with disabilities has been extended to 10 years.
The legislation regulating the exemption from Special Consumption Tax (SCT) for individuals with disabilities has undergone comprehensive changes. With the new regulation published in the Official Gazette and coming into effect, significant restrictions have been introduced both in the purchasing conditions and the usage period. Purpose: To ensure that the exemption is used in accordance with its intended purpose and to support the domestic automotive industry.
THE DOMESTICITY RATE WILL BE AT LEAST 40%
According to the new implementation, a condition has been introduced that the domestic production rate of the relevant vehicle must be at least 40% for individuals with disabilities to purchase vehicles without SCT. This step aims to increase the competitiveness of domestic automotive manufacturers by excluding imported vehicles from the scope of the exemption.
RESALE PERIOD EXTENDED TO 10 YEARS
According to the previous regulation, vehicles with SCT exemption could not be sold for 5 years. With the new regulation, this period has been extended to 10 years. Thus, it is aimed to prevent the misuse of vehicles purchased on behalf of individuals with disabilities. This change will limit the acquisition of SCT-exempt vehicles for commercial purposes.
REVALUATION PRINCIPLE CONTINUES FOR THE UPPER LIMIT
The upper price limit for vehicles that can benefit from the SCT exemption is updated annually in accordance with the revaluation rate announced. For the year 2025, this rate was determined to be 43.93%. This rate will not only be limited to the SCT exemption but will also be used as a basis for calculating the increase in taxes, fees, and penalties for the year 2026.
SECTORAL TRANSFORMATION: POSITIVE DISCRIMINATION FOR DOMESTIC PRODUCTION
The new legislation is not only capable of affecting individual rights but also the direction of the automotive sector. With this implementation that encourages domestic production, it is expected that domestic brands will gain an advantage while the sales potential of imported models will decline. Thus, both the accessibility for citizens with disabilities will be improved, and production models that add value to the Turkish economy will be supported.