How to Calculate Stamp Duty in Türkiye

Formula

Stamp duty = min(amount × rate per mille; maximum)

• Amount: the value stated on the document; for a lease, the total rent of the contract period
• Rate per mille: the rate of the document type in table 1 of Stamp Duty Law no. 488; 9.48 per mille is 0.00948
• Maximum: the highest duty one document can pay (art. 14 of the law); 29,115,961.10 TRY in 2026
• min: the smaller of the two values

Step-by-step example

A service contract of 1,000,000 TRY signed on 2 March 2026:

1. Find the rate: contracts that state an amount are item I-A-1 of table 1, at 9.48 per mille.
2. Calculate the duty: 1,000,000 × 9.48 per mille = 9,480 TRY.
3. Compare with the maximum: 9,480 TRY is below the 2026 maximum of 29,115,961.10 TRY, so the stamp duty is 9,480 TRY.

For a lease, the amount is the total rent of the contract period. A one-year lease at 25,000 TRY a month has an amount of 300,000 TRY and pays 300,000 × 1.89 per mille = 567 TRY.

The 2026 rates

The rates are in table 1 of the law. The maximum is revalued every year and published in a General Communiqué (Communiqué no. 71, Official Gazette 31 December 2025, for 2026). The 2026 rates are the same as in 2025:

When does the maximum apply?

When amount × rate is higher than the maximum per document, the maximum is paid. In 2026 a contract of 4,000,000,000 TRY gives 37,920,000 TRY before the cap, and the stamp duty is limited to 29,115,961.10 TRY. In 2025 the maximum was 24,477,478.90 TRY (Communiqué no. 70).

Points to watch

• Copies. For a document taxed at a rate, only one copy is taxed; for a fixed-amount document, each copy is (Law 488 art. 5, as amended by Law 6728 in 2016). A contract signed in two copies pays the duty once.

• Home leases. Leases of property that natural persons rent as a home, not as part of a business, are exempt from stamp duty (Law 488, table 2, IV-31).

• Who pays. The people who sign the document pay the stamp duty. The parties can agree in the contract how they share it.

• Wages. On a payslip, the part of the wage equal to the minimum wage is exempt from stamp duty; the 7.59 per mille applies to the gross wage above the minimum wage. For a monthly payslip, use the gross-to-net salary calculator.