What is the Special Consumption Tax That Relates to Buying More Cars?

There is an SCT reduction , which is currently on the agenda of our country and closely related to the automobile market , but what is the Special Consumption Tax (Special Consumption Tax) and what does it do? Let’s look at the details of this together.

Special Consumption Tax (Special Consumption Tax) is an expenditure tax collected on a fixed or proportional basis on certain goods and/or products. The tax type in question first came to the agenda thanks to the change in the law made in the European Union harmonization process and again in the same framework in 2002, it was accepted with the law no 4760 and entered into force .


Special Consumption Tax, as the name suggests, is luxury; jewelry, fur and similar products, alcohol and tobacco products that are considered harmful to health, and gasoline and similar products that are considered harmful to the environment.

SCT is separate from VAT: how and from whom is SCT collected?

Special Consumption Tax (SCT), Value Added Tax (VAT) are not collected from every hand exchange of the same product/good. It is taken from the import of the good/product or the delivery of the produced good/product to the first buyer. SCT from motor vehicles is paid on behalf of the final consumer. In this regard, importers and first sellers are liable for the relevant tax.

Which products or goods are subject to SCT?

Products included in four separate tariffs in addition to the Law are subject to SCT taxation . Tariff 1 covers the old Fuel Consumption Tax; It includes fuel and oil derivatives, instead of the old Vehicle Purchase Tax, tariff 2 includes vehicles (automobile, engine), while old Additional VAT tariff number 3 includes tobacco and alcohol derivatives. Instead of the old Luxury VAT, tariff number 4 is applied; includes white and brown goods and their derivatives.


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