The Presidential Decision to change the base limits to be applied in automobile purchases was published in the Official Gazette. In 2022, the base limits to be applied in the purchase of new vehicles have been changed. The tax bracket has been increased from 1600 to 3 for vehicles up to 5 cylinders.
According to the published decision, intermediate levels were added to the Special Consumption Tax (SCT) rates applied in three different tranches as 1600, 3 and 45 percent for those whose engine does not exceed 50 cubic centimeters (cm80).
Automobiles with a SCT base not exceeding 120 thousand liras will be included in the 45 percent tax rate bracket.
Those who exceed 120 thousand liras and up to 150 thousand liras will be evaluated in the 50 percent tax bracket.
For vehicles with a SCT base between 150 thousand liras and 175 thousand liras, the rate was determined as 60 percent.
Vehicles between 175 thousand liras and 200 thousand liras will also be included in the 70 percent tax rate.
The tax rate for those over 200 thousand liras in the excise tax base was also 80 percent.
In cars with an engine capacity of more than 1600 cylinders and not more than 2000 cylinders, those whose SCT base does not exceed 130 thousand TL will be in the 45 percent tax bracket.
Those whose excise tax base exceeds 130 thousand TL and does not exceed 210 thousand TL will be in the 50 percent tax bracket.
For vehicles with a tax base exceeding 210 thousand, the SCT rate will be 80 percent.