22.04.2026 09:35
The scope of the special consumption tax exemption for disabled citizens has been expanded with the regulation published in the Official Gazette. Individuals who cannot obtain a driver's license due to orthopedic disabilities and have a disability rate of 40% or above will also be able to benefit from the exemption. While vehicles within the specified price and engine limits are included, the engine capacity limit for motorcycles has been removed.
The "Communiqué on Amending the Special Consumption Tax List II Implementation General Communiqué" prepared by the Ministry of Treasury and Finance was published in the Official Gazette. With the new regulation, the scope of the SCT exemption for disabled citizens in vehicle purchases has been expanded.
EXEMPTION FOR ORTHOPEDICALLY DISABLED INDIVIDUALS WHO CANNOT OBTAIN A DRIVER'S LICENSE
According to the regulation, citizens whose disability rate is below 90% but whose orthopedic disability rate is 40% or above, and who cannot obtain a driver's license due to their disability, will also be exempt from SCT in vehicle purchases.
PRICE AND ENGINE LIMITS SET FOR VEHICLES
Under the communiqué, vehicles such as passenger cars, panel vans, pick-ups, off-road vehicles, ATVs, jeeps, and station wagons with a sales price including taxes below 2,873,900 TL have been included in the exemption scope. Additionally, these vehicles must have an engine cylinder volume of 2,800 cm³ or less.
ENGINE CAPACITY LIMIT REMOVED FOR MOTORCYCLES
According to another notable provision of the regulation, eligible individuals who cannot obtain a driver's license due to orthopedic disabilities will be able to purchase all motorcycle models without paying SCT, without any engine cylinder volume limitation.
EFFECTIVE DATE ANNOUNCED
The said communiqué enters into force on the date of its publication, and the implementation of the regulation will be carried out by the Minister of Treasury and Finance.