How it is calculated
2026 rates and amounts:
| Parameter | Value | Source |
|---|---|---|
| Stamp duty · contracts with a stated amount | 0.948% | [1] |
| Stamp duty · lease agreements (rent for the term) | 0.189% | [1] |
| Stamp duty · tender decisions | 0.569% | [1] |
| Stamp duty · maximum per document | TRY 29,115,961.10 | [1] |
| Stamp duty · balance sheet | TRY 616.30 | [1] |
| Stamp duty · income statement / operating account | TRY 294.20 | [1] |
| Stamp duty · annual income tax return | TRY 1,189.50 | [1] |
| Stamp duty · corporate tax return | TRY 1,605.80 | [1] |
| Stamp duty · VAT and withholding return | TRY 791 | [1] |
| Stamp duty · combined withholding and premium return | TRY 939.70 | [1] |
| Stamp duty · customs declaration | TRY 1,605.80 | [1] |
Legal basis: Stamp Duty Law No. 488, Table (1); Stamp Duty General Communiqué No. 71.