Based on the 2026 stamp tax rates (Communiqué No. 71, Official Gazette 31.12.2025). Fixed amounts and the cap are updated every year; for informational purposes only.
Proportional Stamp Tax Calculation
For lease agreements, enter the total rent amount (annual rent × contract term) as the amount.
Stamp Tax
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Applied Rate (per mille)
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The maximum amount (cap) has been reached — instead of the calculated tax, the 2026 maximum amount of ₺29,115,961.10 has been applied.
2026 Proportional Stamp Tax Rates
| Paper type | Rate (per mille) |
|---|---|
| Contract / undertaking (general) | 9,48‰ |
| Lease agreement | 1,89‰ |
| Wage / salary payroll | 7,59‰ |
| Tender decision | 5,69‰ |
| Used vehicle sale agreement | 1,89‰ |
Maximum amount (cap): ₺29,115,961.10 — if the calculated tax exceeds this amount, the cap amount is applied as the tax.
Fixed-Amount Stamp Tax Examples for information
Papers that do not contain a specific sum of money (such as most tax returns) are taxed at a fixed amount; this amount does not depend on any sum/rate, it is fixed as shown below. This section does not perform a calculation, it only shows common 2026 examples.
| Tax return type | 2026 Fixed Amount (₺) |
|---|---|
| Annual income tax return | 1.189,50 |
| Corporate tax return | 1.605,80 |
| VAT return | 791,00 |
| Withholding and premium service return | 939,70 |
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Frequently Asked Questions
Stamp tax is a tax levied on papers (contracts, undertakings, payrolls, tax returns, etc.) drawn up between individuals or between individuals and official institutions that serve to prove or document a matter. Papers listed in the tariff annexed to Law No. 488 on Stamp Tax are taxed either proportionally (per-mille rate on the amount) or at a fixed amount, depending on whether they contain a specific sum of money.
Papers that contain a specific sum of money (such as contracts, lease agreements, wage payrolls, tender decisions) are taxed proportionally, i.e. at a per-mille rate applied to the amount. Papers that do not contain a specific sum (such as most tax returns) are taxed at a fixed amount that is updated each year by the revaluation rate.
By law, each signatory to a paper is jointly and severally liable for the stamp tax on it; however, the parties may freely agree in the contract on who will pay it. In practice, for papers to be submitted to an official office or registered, the tax is usually paid by the party initiating the transaction.
Since stamp tax is levied per paper, if multiple copies of the same paper are each separately signed, every copy is subject to the same amount of stamp tax — for example, for a contract signed in 3 copies, the tax is calculated separately for each copy, not just once.
For papers subject to proportional stamp tax, the calculated tax cannot exceed a maximum amount that is increased each year by the revaluation rate. For 2026 this cap is ₺29,115,961.10; no matter how high the amount stated on the paper is, the calculated tax cannot exceed this limit and the cap is applied automatically.
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