Stamp Duty on a Lease in Türkiye

Formula

stamp duty = min(total rent × 1.89 per mille; maximum per document)

total rent = monthly rent × contract period (months)

• 1.89 per mille: item I-A-2 of table 1 of Stamp Duty Law no. 488; the duty is on the rent of the whole contract period. The rate is the same in 2025 and 2026.
• maximum per document: 29,115,961.10 TRY in 2026 (Stamp Duty General Communiqué no. 71), 24,477,478.90 TRY in 2025 (no. 70)
• min: the smaller of the two values

Step-by-step example

A workplace lease signed on 1 March 2026, 30,000 TRY a month, 12 months:

1. Total rent: 30,000 × 12 = 360,000 TRY.
2. Duty: 360,000 × 1.89 per mille = 680.40 TRY.
3. Compare with the maximum: 680.40 TRY is below 29,115,961.10 TRY, so the stamp duty is 680.40 TRY.

Using the general contract rate of 9.48 per mille would give 3,412.80 TRY. That is wrong: a lease has its own rate of 1.89 per mille.

Duty by rent and period

Leases signed in 2026 that no exemption covers:

Exemptions, copies and extensions

• Homes. Leases of property rented by natural persons as a home, or by associations and foundations as premises, and not part of a business, are exempt (Law 488, table 2, IV-31). Leases of workplaces rented by tradesmen and self-employed people exempt from income tax, and by simple-method taxpayers, are exempt too (IV-32). The stamp duty calculator does not apply exemptions.
• Who pays? The people who sign the document are the taxpayers (art. 3). When several people sign, each of them is jointly liable for the whole duty (art. 24).
• Copies. For documents taxed at a rate (proportional duty), only one copy is taxed (art. 5, as amended by Law 6728 in 2016). A lease signed in two copies pays the duty once.
• Extensions. If the contract period is extended, the duty is charged again at the same rate (art. 14).