Stamp Duty (Damga Vergisi)

What Is Stamp Duty (Damga Vergisi)?

Stamp Duty is a type of tax collected on documents (kağıtlar) that certify official transactions. This includes contracts, lease agreements, powers of attorney, and similar official documents. The tax liability arises at the moment the document is drawn up and is borne by the parties who sign it. In other words, the tax does not stem from the transaction itself but from the contract, declaration, or official document that evidences the transaction. Accordingly, whenever a contract is signed, a lease agreement is drawn up, or certain declarations are filed, a stamp duty obligation may arise.

The tax is applied either as a proportional rate (nispi) based on the monetary value stated in the document, or as a fixed amount (maktu), depending on the type of document. In Turkey, stamp duty regulations are set under the Stamp Duty Law (Law No. 488), and the rates may be updated annually in line with the revaluation rate (yeniden değerleme oranı).

Under Turkish law, the term "document" (kağıt) covers not only physical papers but also documents created in electronic form using electronic signatures. For stamp duty to be levied, the document must be presentable (ibraz edilebilir), it must be signed or bear a mark in lieu of a signature, and it must contain binding provisions (hüküm).

Legal Basis and Scope (Law No. 488)

The legal foundation of stamp duty is the Stamp Duty Law No. 488. According to this law, stamp duty is levied on documents prepared for the purpose of proving or establishing a legal transaction. The concept of "document" in the law covers not only physical documents but can also encompass documents prepared electronically that produce legal consequences.

Within this scope, contracts, undertakings (taahhütnameler), declarations (beyannameler), and similar documents may fall under the purview of stamp duty. The tax is generally calculated by applying a specific rate to the monetary value stated on the document, or in some cases, as a fixed amount.

Which Documents Are Subject to Stamp Duty?

Stamp duty may apply to many different types of documents. The most commonly encountered documents subject to stamp duty include:

• Commercial contracts — including supply, service, and sales agreements
• Lease agreements — both commercial and residential
• Payroll documents and salary payments
• Declarations and official notifications — including tax returns
• Tender decisions and bid documents
• Surety and guarantee agreements
• Powers of attorney (vekaletname)
• Arbitration agreements and settlement deeds
• Termination agreements (fesihname)
• Second-hand vehicle sale and transfer contracts

When these documents are drawn up or signed, stamp duty may be triggered. The rate or amount of the tax varies according to the nature of the document and the monetary value it contains.

2026 Stamp Duty Rates and Amounts

Stamp duty is applied either proportionally (nispi) — based on a rate — or as a fixed amount (maktu), depending on the nature of the document. Updated annually in line with the revaluation rate, the 2026 stamp duty amounts have been increased by 18.95% in accordance with the revaluation rate. The rates and amounts applied to contracts, lease agreements, and payroll documents are among the most significant cost items for both businesses and individuals.

2026 Proportional (Nispi) Stamp Duty Rates

Stamp duty on many documents is calculated by applying a specific rate to the monetary value stated in the document. Such taxes are referred to as proportional (nispi) stamp duty. The most frequently applied proportional rates for 2026 are as follows:

These rates are applied to the total monetary value contained in the document.

2026 Fixed (Maktu) Stamp Duty Amounts

For certain documents, stamp duty is applied as a fixed amount rather than a rate. Declarations and some official documents fall within this category. Below are the key fixed stamp duty amounts for 2026:

These amounts are updated annually according to the revaluation rate and apply for the year in which the relevant declaration is filed.

2026 Stamp Duty Cap (Upper Limit)

An important limitation in stamp duty is the cap amount (tavan tutar). According to this rule, the stamp duty collected from a single document cannot exceed a certain upper limit.

How Is Stamp Duty Calculated?

The method of stamp duty calculation varies depending on the type of document. In practice, the most common calculations involve commercial contracts, lease agreements, and salary payments. Stamp duty is generally calculated by applying a specific rate to the total monetary value contained in the document. When performing the calculation, the nature of the document, the contract period, and any applicable exemptions must all be taken into account.

Stamp Duty Calculation on Commercial Contracts (9.48 Per Mille)

On commercial contracts, stamp duty is generally applied at a rate of 9.48 per mille. This rate is calculated on the total value stated in the contract.

For contracts where the amount is expressed on a monthly basis, the annual total must be used for calculation purposes. For example, if a service contract stipulates a monthly fee of TRY 2,000, the annual value of TRY 24,000 (2,000 × 12) would be used as the base for the stamp duty calculation:

Stamp Duty Calculation on Lease Agreements (1.89 Per Mille)

For lease agreements, the stamp duty rate is 1.89 per mille. An important point to note here is that stamp duty is calculated not merely on the monthly rent but on the total rental amount over the entire lease period.

Stamp Duty Calculation on Salaries and Wages (7.59 Per Mille)

For salary and wage payments, stamp duty is applied at a rate of 7.59 per mille. The tax is calculated on the gross salary paid to employees.

Minimum Wage Exemption on Salary Stamp Duty

Since a regulation introduced in 2022, the portion of wage income corresponding to the minimum wage has been exempted from stamp duty. For 2026, the gross minimum wage is TRY 33,030. Therefore, when calculating stamp duty on salaries, the total stamp duty is first computed, then the stamp duty amount corresponding to the minimum wage is deducted.

In this example, the stamp duty payable on the employee's salary would be TRY 90.84.

When Is Stamp Duty Paid?

Stamp duty arises at the moment the document is executed (düzenlenen anda). In cases where a declaration is required, the stamp duty return must be filed by the 23rd of the month following the month in which the document was drawn up, and the tax must be paid by the 26th. For certain transactions such as notarial acts, stamp duty is collected upfront (peşin) at the time of the transaction.

Who Pays Stamp Duty?

As a general rule, stamp duty is paid by the persons who sign the documents. In contracts involving multiple parties, all parties are jointly and severally liable (müteselsilen sorumlu) for the stamp duty. However, in practice, most contracts specify which party will bear the stamp duty obligation in a dedicated contract clause.

The principle of joint and several liability means that if the stamp duty on a taxable document goes unpaid, the tax authority (idare) can demand the full amount from any one of the signatories. This is particularly relevant for commercial contracts, lease agreements, and certain official documents where the stamp duty obligation is explicitly allocated between the parties.

Who Is the Stamp Duty Taxpayer (Mükellef)?

The taxpayer of stamp duty is the parties who sign the taxable document. In other words, persons who sign a contract, declaration, or official document are deemed liable to pay the stamp duty. In practice, who pays the stamp duty may vary depending on the agreement between the parties. For example, in a lease agreement, the tax may be paid by the tenant, or it may be shared between the parties. However, from a legal perspective, all parties who sign the document are responsible for the payment of the tax.

For documents drawn up in foreign countries or at foreign embassies and consulates in Turkey, the stamp duty is paid by persons who present these documents to official authorities in Turkey, carry out endorsement or transfer transactions on them, or benefit from their provisions in any way.

How Is the Stamp Duty Return Filed?

Stamp duty is paid by filing a return (beyanname) in certain situations. Businesses generally declare stamp duty on a regular basis, while in some cases, individuals or entities may file a one-time return. The stamp duty return is typically filed electronically through the Revenue Administration (GİB) system and must be paid within the prescribed deadlines.

Continuous vs. Non-Continuous Taxpayer Status

Stamp duty taxpayer status may take two forms: continuous (sürekli) and non-continuous (süreksiz) taxpayer status.

• Continuous taxpayer status applies to businesses that regularly draw up documents subject to stamp duty. Companies generally declare stamp duty on a monthly basis within the scope of the Withholding and Premium Service Return (Muhtasar ve Prim Hizmet Beyannamesi).
• Non-continuous taxpayer status applies to persons or entities that do not regularly carry out transactions giving rise to stamp duty. In such cases, the stamp duty is declared and paid through a one-time return when the relevant document is drawn up.

E-Filing Process (e-Beyanname)

Today, stamp duty returns are mostly filed electronically. The filing process is carried out through the Revenue Administration's digital systems. The general e-filing process consists of the following steps:

1. Log in to the Digital Tax Office (Dijital Vergi Dairesi) or e-Filing (e-Beyanname) system via e-Government (e-Devlet)
2. Select the stamp duty return under the "Declarations" heading in the left menu and determine the filing period
3. Click "Create" to display the content details of the return on screen
4. Verify the data from the Stamp Duty Register and click "Confirm and Save"
5. Submit — under "Tax Advisor Transactions" in the left menu, tick the "Package to be Sent" box and click "Send"
6. Pay the calculated tax amount through a bank or the tax office

The electronic filing system allows stamp duty transactions to be completed quickly and easily. For businesses in particular, digital filing and payment processes ensure more orderly tracking of tax obligations.

2025–2026 Comparative Rates for Key Documents

The following table shows the stamp duty rates and amounts for key document types, comparing 2025 and 2026 values:

2025–2026 Fixed Amounts for Selected Documents

2025–2026 Declaration Stamp Duty Amounts

Special Irregularity Penalty for Stamp Duty in 2026

For the year 2026, the special irregularity penalty (özel usulsüzlük cezası) for each document subject to stamp duty is TRY 70. This penalty may apply when stamp duty is not paid, is underpaid, or when filing obligations are not met on time.

Liability and Penalties

The responsibility for unpaid or underpaid stamp duty on taxable documents, including any applicable taxes and penalties, lies with the persons who present the documents, subject to their right of recourse against the taxpayers.

For documents signed by multiple parties, all signatories are jointly and severally liable for the entire tax and any stamp duty penalties. The presence of exempt parties among the signatories does not lead to a reduction in the stamp duty payable.

Entities required to pay by receipt (makbuz karşılığı) are responsible for declaring and paying the stamp duty on documents related to transactions in which they are a party. If the tax is not paid or is underpaid, the tax, penalties, and ancillary charges are collected from these responsible persons, subject to their right of recourse against the other transaction parties for the tax portion.

For documents prepared by official departments or notaries and given to individuals (or retained at the office), if stamp duty has not been collected or has been undercollected, the tax is borne by the taxpayers, while the penalty is borne by those who prepared the documents.

Methods of Payment

Stamp duty can be paid through one of the following methods:

• Affixing stamps (pul yapıştırılması) — the traditional method
• Payment by receipt (makbuz karşılığı) — declaration and payment to the tax office
• Deduction at source (istihkaktan kesinti) — withheld by the paying entity
• Printed stamp (basılı damga konulması) — for receipts, invoices, transportation documents, and utility subscription agreements

For payment by receipt: taxpayers designated by the Ministry of Finance must file a return and pay the stamp duty on documents drawn up within a given month by the 26th of the following month. In other cases, the return must be filed within 15 days of the document being drawn up, and payment must be made within the same period.

For printed stamp payments: the applicable documents (receipts, invoices, transportation papers, utility subscription agreements) may be stamped with a printed mark. When using this method, the duty is paid at a 5% discount upfront.

For deduction at source: general and special budget departments, municipalities, banks, state economic enterprises, and similar entities may be authorised by the Ministry of Finance to deduct stamp duty from payments. The deducted amounts must be declared and remitted to the tax office by the 26th of the following month.

Exemptions from Stamp Duty

Turkish law provides a number of exemptions from stamp duty. While the full list is set out in the schedules attached to Law No. 488, some of the most significant exemptions include:

• Real estate sales promise agreements made in official form — rated at 0 per mille
• Pre-paid housing sale agreements — rated at 0 per mille
• Construction-in-return-for-land-share agreements and related subcontractor and consultancy contracts — rated at 0 per mille
• Building inspection service agreements — rated at 0 per mille
• Minimum wage portion of salary income — exempt since 2022
• Corrective returns filed within the return period — exempt from additional stamp duty

The exemptions are primarily aimed at encouraging investment, housing development, and reducing the tax burden on lower-income earners. Businesses and individuals should carefully review the applicable schedules to determine whether their documents qualify for an exemption.

Practical Considerations for Foreign Investors

For foreign investors and international businesses operating in Turkey, stamp duty presents several practical considerations:

• Contract structuring: The stamp duty rate of 9.48 per mille on commercial contracts can represent a significant cost on high-value transactions. Consider the stamp duty cap (TRY 29,115,961.10 in 2026) when structuring large-scale agreements.
• Lease negotiations: When negotiating lease agreements, be aware that stamp duty is calculated on the entire lease period value, not just the monthly rent. This should be factored into lease cost projections.
• Employment costs: Stamp duty at 7.59 per mille on salaries is an additional employment cost that should be budgeted alongside social security contributions and income tax withholding.
• Joint liability: All contract signatories are jointly and severally liable for stamp duty. Ensure contractual allocation of the stamp duty burden is clearly stated.
• Documents drawn up abroad: Documents drawn up in foreign countries are subject to stamp duty when presented to official authorities in Turkey, endorsed, or otherwise used in Turkey.
• Filing obligations: Continuous taxpayers must file monthly returns by the 23rd and pay by the 26th of the following month. Non-compliance triggers penalties and interest.