Stamp duty: which papers, which rate, who pays?
The subject of stamp duty, the difference between proportional and fixed duty, rates on contracts, leases, payroll and returns, the copies rule, who pays and the filing deadline.
Stamp duty is one of the most frequently encountered but least understood taxes in Türkiye. The rule is short: papers drawn up with a signature that can be used to prove something are taxed. The subject of the tax is not the transaction itself but the paper that shows it. So a verbal agreement has no stamp duty; once the same agreement is put in writing and signed, the tax arises.
Proportional and fixed duty
| Type | How it is calculated | Example |
|---|---|---|
| Proportional | Amount written on the paper × rate | Contract stating a sum of money: 0.948% |
| Lease (total rent for the term): 0.189% | ||
| Salary, wage and compensation payments: 0.759% | ||
| Fixed | A fixed amount per paper | Balance sheet: TRY 616.30 |
| VAT return: TRY 791 | ||
| Corporate tax return: TRY 1,605.80 |
There is a cap on the proportional duty that can be charged on one paper; for 2026 the amount is TRY 29,115,961.10.
Who pays?
Those who sign the paper are jointly and severally liable to pay. In practice one of the parties may assume it in the contract; this does not remove the other party's liability towards the tax office. In contracts with public bodies, the duty is usually withheld by the body at the time of payment.
The copies rule
Signing a contract in several copies does not multiply the duty. For papers subject to proportional duty, the duty is paid for one copy only; the other copies are signed with a note that the duty has been paid. With fixed duty, each copy is taxed separately.
Common situations
Wage payments. Stamp duty of 0.759% is deducted every month from wage payments on the payroll; the part corresponding to the minimum wage is exempt: How is net salary calculated? The duty on the employment contract itself depends on whether a specific amount and term are written in the contract; get advice on this before signing.
Leases. The duty is calculated on the total rent payable over the term written in the contract. For contracts without a term, one year's rent is used. Rent withholding and leases
Guarantees. A guarantor in a contract may create a separate stamp duty: a guarantee by a third party other than the debtor is taxed separately. To calculate: Stamp duty calculator
Invoices and order letters. Invoices and order letters issued in commercial transactions are exempt from stamp duty.
Filing and payment
Taxpayers in a continuous relationship with the tax office (companies, those keeping balance-sheet or operating-account books) declare and pay the duty on papers signed during a month with the withholding and premium return or a separate stamp duty return by the 26th of the following month. Others pay the duty to the tax office when the paper is drawn up.
If it is not paid
For stamp duty not paid on time, the tax, a tax loss penalty and late interest are claimed. The validity of the contract is not affected; however, amounts can build up retroactively during an audit. Especially in long-term leases and service contracts, calculating the duty on the date of signing prevents future burdens.
Legal basis: Stamp Duty Law No. 488 arts. 1, 5, 6, 22; tables (1) and (2) annexed to the Law.