Following
the communiqué published in the Official Journal, a change has been introduced
to the Special Consumption Tax (SCT) regime for persons with disabilities. The
regulation promulgated by the Revenue Administration under the Ministry of
Treasury and Finance expands the scope of the SCT exemption, particularly
regarding vehicle purchases by individuals with orthopedic disabilities.
With the
above-mentioned amendment, the headings in the previous regulation have been
renumbered, while a new subsection has been added under the provision
concerning “vehicle purchases for individuals with a disability rate below
90%.” Accordingly, individuals with an orthopedic disability rate of 40% or
more who are unable to obtain a driver’s license due to their disability will
be exempt from Special Consumption Tax (SCT) on vehicle purchases, subject to
certain conditions. The communiqué entered into force upon its promulgation in
the Official Journal as of 22.04.2026.
Which vehicles
are covered?
The regulation covers vehicles with a
minimum domestic content rate of 40%, provided that they fall within specified
eligibility limits. Accordingly, the exemption will apply to:
- Passenger cars and similar vehicles
classified under HS Code 87.03 (with a total price including taxes below TRY
2,873,900)
- Light commercial vehicles under HS
Code 87.04
- Motorcycles
under HS Code 87.11
SCT to
be Shown on Invoice but not Collected
Under
exempt sales, SCT will be calculated but will not be included in the invoice
total. Instead, the calculated tax amount will be shown separately on the
invoice. In addition, an SCT return will still be filed for these transactions;
however, no tax assessment will be made.
Application
requirements
Certain
documentation requirements have also been introduced for individuals wishing to
benefit from the exemption:
- A medical board report indicating at least 40%
orthopedic disability
- An assessment confirming that a driver’s license
cannot be obtained (or a separate medical report if this is not stated in the
disability report)
- Sales invoice. These documents must be submitted to
the tax office on the day following the filing of the tax return.
Source: https://www.resmigazete.gov.tr/eskiler/2026/04/20260422-3.htm
