Learn what stamp duty is, who pays it, and the official 2025 stamp duty rates and limits in Türkiye.
What Is Stamp Duty?
Stamp duty is a tax collected on official papers used to document legal and official transactions between individuals and/or institutions. These papers can be written and signed physically or created digitally with an electronic signature.
Purpose of Stamp Duty
The government collects stamp duty to strengthen the official validity of signed contracts and documents. To be taxable, the paper must be presentable and contain binding provisions with signatures or equivalent marks.
Who Pays Stamp Duty?
The taxpayers are the parties signing the document. If the document is between an individual and an official institution, the individual is liable for the duty.
When Is Stamp Duty Paid?
Stamp duty is paid monthly. Declarations must be filed by the 23rd of the following month and payment made by the 26th.
How Is Stamp Duty Calculated?
There are two types of stamp duty:
- Fixed duty: Paid as a predetermined amount, regardless of the value on the document.
- Proportional duty: Calculated by applying rates specified in the annual schedule to the monetary value on the document.
2025 Stamp Duty Amounts
According to the Official Gazette dated December 30, 2024, and No. 32768 (2nd Repetition), effective January 1, 2025, the upper limit for stamp duty per document has been revalued and set at 24,477,478.90 TL.
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