Special Consumption Tax (SCT) has been introduced to Turkish tax system, effective from August 1st, 2002. SCT is settled to establish a single consumption tax structure in Turkey (apart from the value added tax), and abolished 16 different consumption taxes and fund levies, which were in effect.

SCT is imposed on specific goods only; various petroleum products, including oil and natural gas; vehicles such as automobiles, caravans, motorcycles, helicopters, and aircraft; carbonated and alcoholic beverages and tobacco products; and miscellaneous luxury products including perfumes and cosmetics, furs, precious stones, various types of durable consumer goods, electronic devices, watches, and guns. SCT is imposed at different rates and amounts for different products.