Minimum SCT in Türkiye: Scope of the TRY 100,000 Floor
Law 7590 was published in the Official Gazette on 31 July 2026. Article 14 sets a minimum amount for proportional SCT on specified goods under tariff heading 87.03. It does not add TRY 100,000 to every car.
Law 7590 was published in the Official Gazette on 31 July 2026. Article 14 sets a minimum amount for proportional SCT on specified goods under tariff heading 87.03. It does not add TRY 100,000 to every car.
Scope and amounts
The statutory text gives a TRY 30,000 floor for covered L-class vehicles and TRY 100,000 for others. It excludes L-class combustion vehicles, L-class electric vehicles below 4 kW and T-class vehicles.
Tariff classification and traffic category both matter. Do not apply one floor to every motorcycle or small EV, or infer a definitive tax treatment from a model name. Registration and technical/customs classification need checking.
A floor rather than an addition
Outside exemptions and other special conditions, the proportional tax is compared with the applicable minimum. The floor is not added to a calculated tax that already exceeds it.
As pure arithmetic, assume a 25% rate and a TRY 100,000 floor. A TRY 300,000 base produces TRY 75,000 proportional tax, so the floor gives TRY 100,000. A TRY 500,000 base produces TRY 125,000, so the amount is TRY 125,000, not TRY 225,000. These examples are not current vehicle prices, model tax quotations or market offers.
Claiming that the floor affects no vehicle today would require complete vehicle and transaction data. No such universal no-impact claim is made without that market review.
Adjustment power is not an enacted adjustment
The law provides annual revaluation and prescribed rounding treatment. It also authorises the President to increase amounts up to tenfold, reduce them to zero and differentiate them by specified technical features.
That authority does not mean every vehicle currently faces a TRY 1,000,000 floor or that such a rise is certain. The applicable amount and any implementing decision must be checked for the transaction date.
Commencement and rental budgets
Under Article 31, Article 14 commenced on publication. This is not merely an adopted bill still awaiting publication.
Vehicle acquisition taxes can affect new rental quotations. Check price, tax-adjustment and additional-charge terms in an existing agreement. Rental does not guarantee unlimited fixed costs insulated from all tax changes.