With the new omnibus bill that was accepted and enacted in the General Assembly of the Turkish Grand National Assembly, there will be a breaking news that will change the stability in the automotive industry and especially in the electric vehicle market. electric vehicle SCT regulationdecisions were made. In line with the proposal accepted during the discussions, critical changes were made to the Special Consumption Tax (SCT) Law, electric passenger vehicles were included in the minimum lump sum taxation system, and the President was granted broad powers over fixed SCT rates in the parliament.

How were Minimum Fixed Special Consumption Tax Amounts Determined for Electric Vehicles?

With the latest legal amendment, in accordance with the Highway Traffic Law, agricultural tractors in class (T), internal combustion engine vehicles in class (L) and light electric vehicles with engine power below 4 kW were excluded from the scope of the base fixed tax.

Despite this, electric vehicles with an engine power of 4 kW and above, passenger cars and all other passenger vehicles manufactured for the purpose of transporting people (vehicles within the scope of GTİ.P.) were included in the base fixed SCT system.

The base tax amounts to be applied within the scope of the new legislation were determined as follows:

• Class L Electric Vehicles:Minimum fixed SCT price to be applied for L class vehicles with engine power of 4 kW and above 30,000 TLhappened.

• Passenger Cars and Other Vehicles:Base fixed SCT price for all electric and internal combustion passenger cars 100,000 TLIt was terminated as.

These fixed tax prices are determined according to the regulations announced every year in accordance with the Tax Procedure Law. evaluation rateIt will be automatically updated accordingly.

Authorization of the President to Increase Special Consumption Tax Amounts by Up to 10 Times

With the new clause added to the law, the executive branch was provided with a wide flexibility and area of ​​interference on taxation in the automotive market. According to the decision taken, the President;

• Minimum fixed SCT prices determined by law or updated with the valuation rate increase up to 10 timesor to reduce to zero,

• It was authorized to create differentiated SCT base groups and fixed amounts according to the technical and physical characteristics of the vehicles.

In this context, the President; It will be possible to determine different fixed tax rates by taking into account technical details such as the vehicles’ traction system, engine power, battery capacity, range, emission type and value, and passenger carrying capacity. new electric vehicle SCT regulationis closely followed by consumers who plan to buy a new car and by manufacturers in the automotive market.

So how will this situation affect which vehicles in the market?

• Micro Vehicles Like Citroën Ami, Fiat Topolino and Opel Rocks-e:These L class urban mobility vehicles, whose engine power is around 6 kW, are directly above the 4 kW limit. 30,000 TL base SCTwas included in the scope. (Very light vehicles with engine power below 4 kW were exempt.)

• Entry Segment Cars (Dacia Spring, Citroën ë-C3, Fiat Egea, Renault Clio):Considering the new-km passenger car prices and current tax bases in Turkey, the 80% Special Consumption Tax amount for even the most affordable cars is already well over 100,000 TL. Therefore, this rule will not create a direct increase in existing car prices; However, it will create a lower tax limit for ultra-cheap imported models that can enter the market.

• Strategic Electric Models Such as Togg T10X, Tesla Model Y and BYD:The authority granted to the Presidency by the regulation to differentiate taxes based on battery capacity, range, traction system and emissions; It is considered as a strategic move that encourages domestic production in the coming period and reshapes the imported electric vehicle market according to technical criteria.

Conclusion: How Will New Vehicle Prices and Electric Conversion Be Affected?

With the accepted new bill, the minimum fixed SCT lower limit for passenger cars was determined as 100,000 TL, and for L-class electric vehicles with an engine power of 4 kW and above, 30,000 TL. This regulation legally ensures that the tax price to be collected from vehicles does not fall below these determined base numbers.