Turkey increases special consumption tax base for portable radiotelephone devices

Local contact

EY Global

19 Apr 2022
Subject Tax Alert
Categories Indirect Tax
Jurisdictions Türkiye

Turkish President Decision No. 5431, published in the Official Gazette on 19 April 2022, amends Annex IV of the Special Consumption Tax (SCT) Code.

Under the President Decision, the special consumption tax bases have been changed for the portable (cellular) radiotelephone devices. The tax base for smart phones (8517. and smartwatches (8517. has been increased to TL1,500 TL from TL640.

The table after the change is as follows:

HS Code Description Tax rate




Products for which the SCT tax base does not exceed TL1,500. 25%
Products for which the SCT tax base exceeds TL1,500 TL but does not exceed TL3,000. 40%
Others 50%

The changes enter into force on 19 April 2022.


For additional information with respect to this Alert, please contact the following:

Kuzey Yeminli Mali Müsavirlik A.S., Istanbul
  • Ates Konca, International Corporate Tax Advisory Leader
  • Sercan Bahadir, Global Trade Leader
  • Gozde Kucukcelebi
Ernst & Young LLP (United States), Turkish Tax Desk, New York
  • Gamze Durgun

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.