Special Consumption Tax regulation on cigarettes and mobile phones

With two separate decisions published in the Official Gazette with the signature of President Recep Tayyip Erdoğan, Special Consumption Tax (SCT) rates and tax-free price levels (bases) for cigarettes, mobile phones and other tobacco products were redetermined.

While the Special Consumption Tax rate on cigarettes was reduced from 50 percent to 45 percent, the fixed tax was increased from 12.1495 TL to 16 TL and the minimum fixed tax was reduced from 2.1189 TL to 1.9750 TL.

Special consumption tax (SCT) bases for mobile phones have been rearranged.

With the decision, the tax base threshold for the 25 percent SCT rate was increased to 4,500 TL, the tax base threshold for the 40 percent SCT rate was increased to the range of 4,500–9,000 TL, and the threshold for the 50 percent rate was increased to 9,000 TL.