With the General Communiqué of Stamp Tax Law No. 65 published in the 1st Repeating Official Gazette dated December 29, 2020 and numbered 31349, the stamp tax amounts to be applied as of January 1, 2021 were redefined.
On the other hand, the upper limit of stamp tax to be collected from each paper in the first paragraph of Article 14 of the Stamp Duty Law has been increased at the revaluation rate and has become 3.534.679,90 Turkish Liras as of January 1, 2021.
| Papers Subject to Stamp Tax (2021 YEAR) | ||
| I. Papers on Contracts | ||
| a. Papers containing certain money: | ||
| 1. Contracts, undertakings and assurances | (9.48 per thousand) | |
| 2. Lease contracts (over the rental amount according to the contract period) | (1,89 per thousand) | |
| 3. Surety, guarantee and pledge notes | (9.48 per thousand) | |
| 4. Arbitration and settlement | (9.48 per thousand) | |
| 5. Terminations (Including those who are subject to a paper containing certain money) | (1,89 per thousand) | |
| 6. Contracts for the sale and transfer of second hand vehicles registered and registered in accordance with the Highway Traffic Law | (1,89 per thousand) | |
| 7. (Addition: 6728/28. of the amount to be found according to the right or the duration of the usage permit) | (9.48 per thousand) | |
| 8. (Addition: 6728/28. Art.-Effectiveness: 09/08/2016) Officially issued real estate sales promise contracts | (0 per thousand) | |
| 9. (Annex: 6728/28. Effectiveness: 09/08/2016) In the tenders made by the official offices regarding the purchase of goods and services, the contracts arranged with the administration that made the tender | (9.48 per thousand) | |
| 10. (Supplement: 6728/28. Art.-Effectiveness: 09/08/2016) Regulated within the scope of the Law on the Protection of Consumers No 6502 dated 7/11/2013: | ||
| a) Sales contracts in installments | (9.48 per thousand) | |
| b) Prepaid house sales contracts | (0 per thousand) | |
| c) Timeshare and long-term vacation service contracts (9,48 per thousand) | (9.48 per thousand) | |
| ç) Package tour contracts | (9.48 per thousand) | |
| d) Subscription contracts | (9.48 per thousand) | |
| e) Distance sales contracts | (9.48 per thousand) | |
| 11. (Annex: 6728/28. -Enforcement: 09/08/2016) Agreements regarding tourist guidance regulated within the scope of the Tourist Guidance Professional Law dated 7/6/2012 and numbered 6326 | (9.48 per thousand) | |
| 12. (Annex: 6728/28. -Enforcement: 09/08/2016) Regulated within the scope of Electricity Market Law No. 6446, dated 14/3/2013: | ||
| a) Wholesale electricity sales contracts | (9.48 per thousand) | |
| b) Retail electricity sales contracts | (9.48 per thousand) | |
| 13. (Annex: 6728/28. -Enforcement: 09/08/2016) Regulated within the scope of the Natural Gas Market Law No. 4646 dated 18/4/2001: | ||
| a) Contracts for wholesale natural gas sales | (9.48 per thousand) | |
| b) Contracts for the sale of natural gas to consumers | (9.48 per thousand) | |
| 14. Construction contracts for flat or revenue sharing issued officially | (0 per thousand) | |
| 15. Construction commitment agreements between building contractors and subcontractors within the scope of construction contracts for flat or revenue sharing | (0 per thousand) | |
| 16. Consultancy service contracts for flat or revenue sharing construction works | (0 per thousand) | |
| 17. Building inspection service contracts | (0 per thousand) | |
| b. Papers that do not contain certain money: | ||
| 1. Entitlements | (97.20 TL) | |
| 2. Collaterals | (97.20 TL) | |
| 3. Quota agreements between tourism enterprises and travel agencies | (546.40 TL) | |
| (Including those containing certain money) | ||
| II. Decisions and deeds | ||
| 1. Judgments, judgments and decisions and arbitral awards issued by the Council of State not related to the assemblies, official delegations and administrative cases: | ||
| a) Containing certain money | (9.48 per thousand) | |
| b) Those that do not contain certain money | (97.20 TL) | |
| 2. (Annex: 6728/28. – Effectiveness 9/8/2016) All kinds of tender decisions of official departments and institutions having public legal personality, subject to or not subject to procurement laws | (5.69 per thousand) | |
| III. Papers used in commercial transactions | ||
| 1. Commercial and regular notes: | ||
| a) Commodity notes: | ||
| aa) Receipt of receipt (Resepise) | (33.40 TL) | |
| ab) Pledge note (Warrant) | (19.70 TL) | |
| ac) Iyda stock | (3,10 TL) | |
| ad) Transport bill | (0.80 TL) | |
| b) Bill of Lading | (19.70 TL) | |
| c) Sea certificates | (9.48 per thousand) | |
| d) Mortgage debt, income certificate | (9.48 per thousand) | |
| 2. Commercial documents: | ||
| a) Certificate of Origin and Geography | (33.40 TL) | |
| b) Balance sheets and business account summaries submitted to official offices and banks: | ||
| ba) Balance Sheets | (74.90 TL) | |
| bb) Income statements | (35.80 TL) | |
| bc) Business account summaries | (35.80 TL) | |
| c) Barnames | (3,10 TL) | |
| d) Certified manifesto copies | (14.60 TL) | |
| e) Ordinos | (0.80 TL) | |
| f) Summary declaration forms submitted to customs administrations | (14.60 TL) | |
| IV. Receipts and other papers | ||
| 1. Receipts: | ||
| a) Due to the payments (including those made as advance payments) regarding the purchases of goods and services made by the official offices, the receipts and release notes given by the persons to the official offices and containing certain money and the transfer of these payments to the accounts opened or to be opened in the name of the official offices or papers providing payment to orders and money orders | (9.48 per thousand) | |
| b) Salary, wage, daily allowance, attendance fee, dues, specialization increase, bonus, food and housing fee, per diem, compensation and similar money received for service regardless of the name (Annex: 5766/10-Art.) (Enforcement : 6/6/2008) (including those paid in advance) and the papers that provide the transfer or payment if these money are not paid in cash but are transferred to current accounts opened or to be opened on behalf of individuals or paid to orders and remittances | (7.59 per thousand) | |
| c) Receipts given for borrowed money or bills of this nature | (7.59 per thousand) | |
| d) Receipts issued by the enforcement offices for the money paid to individuals on behalf of the government offices | (7.59 per thousand) | |
| 2. Declarations (Only one copy of these declarations is subject to tax): | ||
| a) For each shipment item written in the list declarations given to customs by the post offices for the customs clearance of postal shipments from foreign countries | (0.80 TL) | |
| b) Tax returns: | ||
| ba) Annual income tax returns | (97.20 TL) | |
| bb) Corporate tax returns | (129.80 TL) | |
| bc) Value added tax returns | (64.10 TL) | |
| bd) Concise declarations | (64.10 TL) | |
| be) Other tax returns (excluding stamp duty returns) | (64.10 TL) | |
| c) Declarations given to customs administrations | (129.80 TL) | |
| d) Declarations given to municipalities and special provincial administrations | (47.60 TL) | |
| e) Insurance premium declarations given to social security institutions | (47.60 TL) | |
| f) (Amended: Article 6728/28. Effectiveness: 9/8/2016) Declarations formed by combining the monthly premium and service certificate and the concise declaration to be submitted in accordance with the Social Insurance and General Health Insurance Law dated and 5/5/2006 and numbered 5510. | (76.00 TL) | |
| 3. The summary, copy and translation of the papers written in the table to the official offices of those who are subject to more than 1,00 New Turkish Lira fixed and relative tax. | (0.80 TL) | |
