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Stamp Duty Rates and Amounts for 2026

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Circular No: 2026 / 3Date: 01.01.2026Topic: Tax

The fixed duty amounts in table (1) annexed to the Stamp Duty Law and the maximum duty payable per document have been updated by Stamp Duty Law General Communiqué No. 71, taking into account the 2025 revaluation rate (25.49%). The proportional duty rates have not changed. The new amounts apply from 01.01.2026.

1. Maximum stamp duty per document

Under Article 14 of the Stamp Duty Law, the stamp duty payable on a document subject to proportional duty cannot exceed TRY 29,115,961.10 in 2026. For high-value contracts, the duty is capped at this amount.

2. Common proportional rates

Document typeRate
Contracts, undertakings and assignments stating a fixed amount of money9.48 per thousand
Lease agreements (on the rent)1.89 per thousand
Receipts for salaries, wages and similar payments7.59 per thousand
Loan receipts7.59 per thousand
Decisions on tenders by public administrations5.69 per thousand

3. Fixed amounts for returns and financial statements

Document type2026 amount (TRY)
Balance sheets616.30
Income statements294.20
Business account summaries294.20
Annual income tax return1,189.50
Corporate tax return1,605.80
VAT and withholding tax returns791.00
Other tax returns (except the stamp duty return)791.00
Declarations submitted to customs administrations1,605.80
Insurance premium declarations submitted to SGK588.80
Withholding and social security return939.70

4. Points to watch in practice

  • The fixed stamp duty on returns is assessed with the return and paid within the payment period of the relevant tax.
  • For contracts drawn up in more than one copy, each copy is subject to duty separately; drawing up a single copy reduces the cost.
  • Contracts drawn up electronically and signed with a secure electronic signature are also subject to stamp duty.
  • We recommend taking the maximum amount cap into account for high-value contracts drawn up in 2026.
Legal basis: Stamp Duty Law General Communiqué No. 71; Stamp Duty Law No. 488, art. 14 and annexed table (1)

This circular is for general information only. Please contact us about your specific situation. The Turkish original is available here.

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