What is the Upper Limit of Excise Duty Exemption for Disabled?

SCT Exemption Upper Limit for Disabled
SCT Exemption Upper Limit for Disabled

What is the Upper Limit of 2020 SCT Exemption for Persons with Disabilities?


The most important factor that determines the right of exemption for excise duty of individuals with disabilities is the disability rate specified in the report of the Disabled Health Board. Individuals with a disability rate of 90 percent and above can own a car exempt from SCT. In cases where it is not possible for these individuals to use vehicles, their relatives up to 3rd degree can use these vehicles belonging to the disabled individual provided that they have a B-class license. It is possible for individuals with disabilities who have 90 percent or more disability to have a body-to-body ratio to use these tools, provided that they do not have any obstacles to driving and have a H class license. In order for the disabled people whose orthopedic disability rate stated in the report is 40 percent or more to benefit from this exception; It should be clearly stated that there is no situation preventing the person from using the vehicle prepared with a special component for his disability. However, with this condition, they can take advantage of the SCT exemption and own the vehicles only.

With the introduction of 2020, laws covering the purchase of cars with disability tax deductions for individuals with disabilities were updated.

With this update, the upper limit, which was 22,58 TL in 2019, with an increase of 247.400 percent stated in the General Communiqué of the Revenue Administration Tax Procedure Law, was 2020 TL as of 303.200 according to the decision published in the Official Gazette.

Individuals with disabilities will be able to purchase cars that do not exceed 2020 TL, including taxes, by 303.200.

The Official Gazette decision is as follows:

27 December 2019 FRIDAY Official Gazette Issue: 30991 (2nd Repeat) COMMUNIQUE From the Ministry of Treasury and Finance (Presidency of Revenue Administration):

SPECIAL CONSUMPTION TAX (II) NOTICE ON THE AMENDMENT OF THE LIST APPLICATION GENERAL COMMUNIQUE (SERIAL NO: 7)

ARTICLE 1 - The List of General Consumption Implementing the Special Consumption Tax (II) numbered in the Official Gazette dated 18/4/2015 and numbered 29330; a) The phrases of “1.2.1 TL” in the first paragraphs of sections (II / C / 1.3) and (II / C / 247.400) are in the form of “303.200 TL”, b) the third part of (II / C / 5.1) The phrase "247.400 TL" in the paragraph has been changed as "303.200 TL".

ARTICLE 2 - This Communiqué enters into force on 1/1/2020.

ARTICLE 3 - The provisions of this Communiqué are executed by the Minister of Treasury and Finance.

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