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Circular 2026 – 007
Stamp Tax Rates and Amounts for 2026 Determined
The stamp tax rates and amounts to be applied in 2026 have been announced with the 71st Law Amending the Stamp Tax Law General Communiqué, published in the Official Gazette dated December 31, 2025, with number 33124 (5th Reprint).
Additionally, the upper limit for the stamp duty to be levied on each paper, as stated in the first paragraph of Article 14 of the said Law, has been increased by the revaluation rate, and as of January 1, 2026 29.115.961,10 The Turkish Lira has become.
The table regarding the stamp duty rates and amounts to be applied to each paper as of 1.1.2026 is included in the annex to the circular.
| Papers Subject to Stamp Duty | |
| I. Papers on Animals | |
| A. Papers containing money: | |
| 1. Agreements, undertakings, and assignment deeds | (Volume 9.48) |
| 2. Rent negotiations (Rent based on contract duration) | (Binding 1.89) |
| 3. Bail, collateral, and pledge agreements | (Volume 9.48) |
| 4. Arbitrations and Settlements | (Volume 9.48) |
| 5. Releases (including those pertaining to a document containing a certain sum of money) | (Binding 1.89) |
| 6. Contracts for the sale and transfer of used vehicles registered and licensed under the Highway Traffic Law | (Binding 1.89) |
| 7. (Annex: 6728/28 Art. - Effective Date: 08/09/2016) Preliminary permit, servitude, or usage permit agreements concerning real estate in the private ownership of the Treasury or under the jurisdiction and control of the State (including those with investment commitments, based on the fee to be determined according to the duration of the preliminary permit, servitude, or usage permit) | (Volume 9.48) |
| 8. (Annex:6728/28. Article - Entry into Force: 09/08/2016) Real estate sale promise agreements executed in a formal manner | (Bind 0) |
| 9. (Annex:6728/28. art. - Entry into force: 08/09/2016) Contracts concluded with the tendering authority and regarding the procurement of goods and services by official institutions. | (Volume 9.48) |
| 10. (No: 6728/28. md. - In effect: 09/08/2016) Regulated under the Law No. 6502 on the Protection of Consumers dated 7/11/2013: | |
| Installment sales agreements | (Volume 9.48) |
| b) Pre-paid residential sales contracts | (Bind 0) |
| c) Timeshare and long-term holiday service agreements | (Volume 9.48) |
| c) Package tour contracts | (Volume 9.48) |
| Subscription agreements | (Volume 9.48) |
| e) Distance selling contracts | (Volume 9.48) |
| 11. (Annex: 6728/28. Law - Effective Date: 09/08/2016) Contracts pertaining to tourist guiding, regulated within the scope of Law No. 6326 on the Profession of Tourist Guiding dated 07/06/2012 | (Volume 9.48) |
| 12. (Art. 6728/28. Law - Effective: 09/08/2016) Regulated within the scope of Law No. 6446 on the Electricity Market dated 14/3/2013: | |
| Wholesale electricity sales agreements | (Volume 9.48) |
| b) Retail electricity sales contracts | (Volume 9.48) |
| 13. (Annex:6728/28. Law - Effective: 09/08/2016) Regulated within the scope of the Natural Gas Market Law No. 4646 dated 04/18/2001: | |
| Wholesale natural gas sales agreements | (Volume 9.48) |
| b) Contracts for the sale of natural gas to consumers | (Volume 9.48) |
| 14. (As amended: 6824/5. Law - Effective: 8/3/2017) Construction agreements for land share or revenue sharing, if executed in the official form | (Bind 0) |
| 15. (Supplement: 6824/5. Law - Effective: 8/3/2017) Construction contracts concluded between building contractors and subcontractors within the scope of officially executed land sale and construction (for a share of the building) or revenue sharing construction contracts | (Bind 0) |
| 16. (Addendum:6824/5th Article - Effective Date: 8/3/2017) Consultancy service agreements concerning construction works in exchange for land share or revenue sharing | (Bind 0) |
| 17. (Law No: 6824/5. Date Effective: 8/3/2017) Construction Supervision Service Contracts | (Bind 0) |
| B. Papers not containing money: | |
| Arbitration agreements | (799.80 TL) |
| 2. Treaties | (799.80 TL) |
| 3. Quota agreements organized between tourism businesses and travel agencies (including those containing a fixed amount of money) | (4,500.10 TL) |
| II. Decisions and Certificates | |
| 1. Certificates of election, official delegation decisions, and judgments and decisions from the Council of State that are not related to administrative cases, as well as arbitration awards: | |
| Those who contain the beautiful money | (Volume 9.48) |
| b) Those not containing the full amount of money | (799.80 TL) |
| 2. All tender decisions of official departments and public legal entities, whether subject to tender laws or not (Parenthetical provision added by Article 28 of Law No. 6728. Effective date: 08.09.2016) (In case the tender is canceled upon complaint to institutions and organizations within the scope of Law No. 4734 on Public Procurement dated 04.01.2002, or upon appeal to the Public Procurement Authority, or upon court decision, the stamp duty corresponding to the part of this tender decision and the contract concluded with the tendering authority regarding the tender, which was not benefited from, shall be returned and refunded. | (Bind 5.69) |
| III. Papers Used in Commercial Transactions | |
| Commercial and negotiable instruments: | |
| a) Commodity securities: | |
| aa) Receipt note (Receipt) | (274.40 TL) |
| Security certificate (Warrant) | (161.80 TL) |
| ac) Deed of assignment | (25.00 TL) |
| Bill of lading | (5.70 TL) |
| b) Bills of Lading | (161.80 TL) |
| Marine bill of lading | (Volume 9.48) |
| d) Mortgage bond, annuity bond | (Volume 9.48) |
| 2. Commercial documents: | |
| a) Certificates of Origin | (274.40 TL) |
| b) Balance sheets and operating account summaries submitted to official institutions and banks: | |
| Financial Statements | (616.30 TL) |
| bb) Income statements | (294.20 TL) |
| bc) Business account summaries | (294.20 TL) |
| Child actors | (25.00 TL) |
| d) Certified copies of the manifesto | (119.40 TRY) |
| e) Ordinary | (5.70 TL) |
| f) Summary declaration forms submitted to customs administrations | (119.40 TRY) |
| IV. Receipts and other documents | |
| 1. Receipts: | |
| a) Receipts and release documents containing a specific sum of money, issued by individuals to official authorities, in connection with payments (including advances) for the purchase of goods and services made by official authorities, as well as documents that ensure the transfer of these payments to accounts opened or to be opened in the name of individuals, on behalf or in account of official authorities, or their disbursement upon order and endorsement. | (Volume 9.48) |
| b) Receipts issued for all kinds of payments received in return for service, regardless of their names, such as salary, wage, daily pay, attendance fee, dues, specialist bonus, bonus, meal and accommodation expenses, travel allowance, compensation, and the like (including advances paid), and documents securing the transfer or payment when these amounts are not paid in cash but transferred to current accounts opened or to be opened in the names of individuals or paid upon their order and endorsement. | (Bind 7.59) |
| c) Receipts for borrowed money or securities of a similar nature | (Bind 7.59) |
| d) Receipts issued by enforcement offices for money paid to individuals on behalf of public institutions | (Bind 7.59) |
| 2. Declarations (Only one copy of these declarations is subject to tax): | |
| For each item listed on the manifest declarations provided by post offices for the customs clearance of postal items arriving from foreign countries | (8.30 TL) |
| b) Tax declarations: (Addendum: Article 6728/28. Effective date: 08/09/2016) (excluding declarations submitted for amendment within the deadline for submitting declarations, including clause (f)) | |
| Annual income tax returns | (1,189.50 TL) |
| Corporate income tax returns | 1,605.80 TL |
| Value-added tax returns | (791.00 TL) |
| Brief declarations | (791.00 TL) |
| Other tax returns (excluding stamp duty returns) | (791.00 TL) |
| c) Declarations submitted to customs administrations | 1,605.80 TL |
| d) Declarations submitted to municipalities and provincial special administrations | (588.80 TL) |
| e) Insurance premium declarations submitted to social security institutions | (588.80 TL) |
| f) (Amended: Article 6728/28, Effective: 09.08.2016) Declarations formed by combining the monthly premium and service document required to be submitted pursuant to the Social Insurance and General Health Insurance Law no. 5510 dated May 31, 2006, and the withholding declaration | (939.70 TL) |
| 3. Summaries, copies, and translations of documents subject to fixed and proportional taxes exceeding 1.00 New Turkish Lira, to be submitted to official institutions. | (5.70 TL) |
You can access the mentioned notification via the following link.
https://www.resmigazete.gov.tr/eskiler/2025/12/20251231M5-25.pdf
Sincerely
Türkçe 
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