02.04.2026 10:32
With the amendment to the Special Consumption Tax Law, individuals with a disability rate of 40% or higher will also benefit from an exemption from the Special Consumption Tax for the first acquisition of vehicles specified under the Law, applicable once every 10 years. Here are the vehicles that can be purchased under this regulation...
While the discussions on the bill containing regulations related to the economy continue in the Grand National Assembly of Turkey, 3 more articles were accepted and a new provision was added to the proposal. With the proposal accepted in the General Assembly, an additional article was introduced to the regulation in accordance with the Constitutional Court's annulment decision.
VAT EXEMPTION FOR ORTHOPEDIC DISABLED INDIVIDUALS WITH 40% AND ABOVE DISABILITY
With the amendment made to the Special Consumption Tax Law, a significant expansion was achieved. Accordingly, individuals with orthopedic disabilities who have a disability rate of 40% and above, and who are unable to obtain a driver's license due to their disabilities, will now also benefit from the VAT exemption. These individuals will be able to purchase vehicles specified under the law without paying VAT, once every 10 years.
NEW CRITERIA FOR VEHICLE PURCHASES
According to the announcement by the Revenue Administration dated December 30, 2023, as of January 1, 2026, price and domestic production criteria will be applied to vehicles that can be purchased with VAT and Motor Vehicle Tax exemptions. Accordingly, vehicles with a sales price, including taxes, below 2 million 873 thousand 900 TL and meeting the minimum 40% domestic production requirement will fall under this scope.
WHO CAN BENEFIT?
Under the current application, individuals with 90% and above disability can purchase vehicles without paying VAT within the specified limits. For lower disability rates, the condition of having special equipment in the vehicle is required. With the new regulation, individuals with 40% and above disability who cannot obtain a driver's license due to their orthopedic disability will also be able to benefit from this right.
On the other hand, if vehicles purchased with exemption are sold before a certain period expires, the unpaid VAT may be collected.
WHICH MODELS ARE INCLUDED?
Due to the 40% domestic production requirement, some domestic and locally produced models stand out. In this context, models such as Togg T10X and T10F, Fiat Egea Sedan and Egea Cross, Renault Clio, Megane Sedan and Duster, Toyota Corolla, Corolla Hybrid and C-HR, as well as Hyundai i20 and Bayon are among the vehicles that can be purchased with VAT exemption.