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 (8517.13.00.00.00) and smartwatches (8517.14.00.00.01) has been increased to TL1,500 TL from TL640.
Source EY
