Electric-Car SCT: Türkiye’s 2025 Decision and Calculation
An electric car’s tax is not determined by model name alone. Motor power, the SCT base, transaction date and other applicable rules must be checked together. This table explains Decision 10115 published on 24 July 2025.
An electric car’s tax is not determined by model name alone. Motor power, the SCT base, transaction date and other applicable rules must be checked together. This table explains Decision 10115 published on 24 July 2025.
The four bands in the decision
The decision commenced on publication. A table for that date is not by itself final tax confirmation for a later transaction; subsequent decisions, minimum tax and exemptions require transaction-date checks. Hybrids should not be assigned automatically to the solely electric category.
- Power not exceeding 160 kW and SCT base not exceeding TRY 1,650,000: 25%.
- Power not exceeding 160 kW and base above that threshold: 55%.
- Power above 160 kW and SCT base not exceeding TRY 1,650,000: 65%.
- Power above 160 kW and base above that threshold: 75%.
The tax base is not the retail or bare factory price
Obtain the SCT base in writing from the dealer or transaction document. A factory price is not automatically the legal SCT base; customs and other import-cost effects require separate assessment. Use the decision’s kW measure rather than horsepower.
In a simplified example where the stated rate and 20% VAT apply with no other charges, 1,650,000 × 1.25 × 1.20 = TRY 2,475,000. At a TRY 1,650,001 base and an assumed 55% rate, the result is TRY 3,069,001.86. These calculations are not model price quotations or proof of exemption eligibility.
Minimum SCT and import charges differ
Law 7590’s minimum SCT compares calculated tax with an applicable floor for covered goods. It is not an automatic additional tax on top of the calculated SCT.
The Ministry’s 22 September 2025 announcement addresses additional fiscal charges for specified imports from outside EU/FTA arrangements. Do not assume all versions of one brand have identical origin, customs or tax treatment.
What matters for a rental comparison?
Compare purchase taxes, financing, running costs and possible resale value with total rent, mileage, included services and end-of-contract charges.
Without reading tax and price-adjustment clauses, it cannot be claimed that every rent payment remains insulated from regulatory change. Request a dated written model quotation with tax items.