Türkiye Stamp Duty Rates and Maximum by Year

This page shows every year of Türkiye’s stamp duty since 2005: the per mille rates on contracts, lease agreements, wage payments and tender decisions, and the maximum duty one document can carry. The rates in force are at the top, every year is in the table and the maximum in the chart. The stamp duty and payroll calculators read it.

How to read the table

• Per mille rates: the items of table (1) attached to Law no. 488: contracts that state an amount (I-A-1), lease agreements (I-A-2), tender decisions (II-2) and wage payments (IV-1-b). The duty is the rate applied to the amount written in the document; “9.48‰” means 9.48 TRY for every 1,000 TRY.
• Maximum per document: the highest stamp duty one document can carry under article 14 of the law. When the duty by rate exceeds it, the maximum is paid; on large contracts this is the figure that matters.

Revaluation

The maximum rises every year by the revaluation rate and is announced in the Stamp Duty Law General Communiqué published in the last days of December; the rates change by Council of Ministers and Presidential decisions and can stay unchanged for years. The amounts for 2005 to 2008 are in New Turkish lira; one YTL equals one TL, so the figures read like today’s lira. The wage stamp duty on the minimum wage has been exempt since 2022.