SCT Calculator: How is Vehicle Tax Calculated?

Special Consumption Tax (SCT - known as ÖTV in Turkey) is an indirect expenditure tax levied on goods considered luxury, environmentally harmful, or socially costly. In Turkey, it is the most significant factor in vehicle pricing.

Key Terms

• SCT (Special Consumption Tax): A tax calculated based on the net price (tax base) of the vehicle.
• Tax Base (Matrah): The factory price of the vehicle including profit and transport, but excluding taxes.
• Engine Displacement (cc): The volume of the engine which directly determines the SCT bracket.
• VAT (Value Added Tax): A 20% tax calculated on the sum of the Net Price + SCT Amount.

How are SCT Rates Determined?

For passenger cars in Turkey, SCT rates are dynamic and depend on two variables: Engine Capacity and the Net Sales Price (Tax Base).

Example Brackets for Cars (Under 1600cc)

• Tax base below 184,000 TL: 45% SCT
• Tax base 184,001 - 220,000 TL: 50% SCT
• Tax base above 280,000 TL: 80% SCT

For engines between 1600cc and 2000cc, rates start at 130%. For engines above 2000cc, a base rate of 220% is applied.

Step-by-Step Calculation Example

Let's calculate the price of a 1.6L car with a tax base of 500,000 TL:

1. SCT Calculation: Since the base is over 280,000 TL, it falls into the 80% bracket.
   • 500,000 * 0.80 = 400,000 TL SCT
2. VAT Base: Net Price + SCT
   • 500,000 + 400,000 = 900,000 TL
3. VAT Calculation: 20% on the VAT Base
   • 900,000 * 0.20 = 180,000 TL VAT
4. Grand Total: 900,000 + 180,000 = 1,080,000 TL

Avoid manual errors and complex brackets by using our SCT Calculator Tool for instant and accurate results.