Stamp Tax Amounts Have Been Increased

With Presidential Decree No. 10364, published in the Official Gazette dated September 6, 2025 and numbered 33009, the fixed stamp duty amounts applicable to certain documents listed in Table (1) annexed to the Stamp Duty Law have been redefined, to be effective as of October 1, 2025:

a)For the customs clearance of postal items arriving from foreign countries, for each item listed in the customs declarations submitted by post offices to customs authorities: TRY 7.00
b) Tax declarations: (including clause (f), excluding declarations submitted for correction purposes within the filing period):

ba) Annual income tax declarations: TRY 1,000.00

bb) Corporate tax declarations: TRY 1,350.00

bc) Value added tax declarations: TRY 665.00

bd) Withholding tax declarations: TRY 665.00

be) Other tax declarations (excluding stamp tax declarations): TRY 665.00

c) Declarations submitted to customs authorities: TRY 1,350.00

d) Declarations submitted to municipalities and provincial special administrations: TRY 495.00

e) Insurance premium declarations submitted to social security institutions: TRY 495.00

f) Declarations created by combining the monthly premium and service statement and the summary declaration required to be submitted in accordance with the Social Insurance and General Health Insurance Law No. 5510 dated 31/5/2006: TRY 790.00