Stamp Duty Calculator
Work out Turkish stamp duty on a lease, other contracts and documents, fixed-duty papers or wage payments. Rates and fixed amounts come from the current table (1) of the Stamp Duty Law, foreign currency from the CBRT rate.
- Monthly rent50,000.00 ₺
- Lease term12 months
- Taxable amount600,000.00 ₺
- Rate1.89‰
Stamp duty: GİB
Exchange rates: TCMB
Minimum wage exemption: GİB (türetilmiş: resmî asgari ücret, prim oranları ve tarifeden GİB yöntemiyle)
How it is calculated
Stamp duty is charged on the documents listed in table (1) of Law 488: contracts, undertakings, guarantees and receipts stating an amount pay a per mille rate (proportional); returns, balance sheets and similar papers pay a fixed sum. Fixed sums and the per-document cap rise every 1 January by the revaluation rate. Table (2) exempts, among others, leases of homes rented by individuals to live in, papers on bank loans, non-commercial contracts between individuals (unless filed with a public office or notary) and the part of wages equal to the minimum wage.
Nispi: Vergi = min(Tutar × binde oran ÷ 1.000, azami tutar); Maktu: Vergi = Tutar × nüsha; Kira: Tutar = Aylık kira × süre (ay)In 2026 leases pay 1.89 per mille, contracts, undertakings and guarantees 9.48, wage receipts 7.59. The duty on one document is at most ₺29,115,961.10. Foreign currency is converted at the CBRT selling rate of the signing day.- Identify the document: the duty follows what the paper does, not what it is called.
- For proportional duty multiply the amount in the document by the per mille rate; for a lease the amount is the total rent over its term.
- If that exceeds the per-document cap, the cap is paid. Proportional duty is paid once however many copies are signed.
- Fixed duty is paid on every copy.
- For wages, the duty on the part equal to the monthly gross minimum wage comes off.
Example
A 12-month business lease at ₺50,000 a month: ₺600,000 × 1.89‰ = ₺1,134. An undertaking for ₺1,000,000: ₺1,000,000 × 9.48‰ = ₺9,480. On ₺50,000 gross pay the duty is ₺379.50; after the ₺250.70 minimum-wage exemption, ₺128.80 is withheld.
Frequently asked questions
How is stamp duty on a lease worked out?
The total rent over the term is multiplied by 1.89 per mille: for 12 months at ₺50,000, ₺600,000 × 1.89‰. Leases of homes rented by individuals to live in, not held in a business, are exempt; leases of business premises, or of homes rented by companies, are not.
Who pays the stamp duty?
The signatories pay it and are jointly liable; the parties may agree among themselves who bears it. In dealings between a public office and a person, the person pays.
When is it paid?
Within 15 days of signing, on a return. Companies filing monthly returns pay for the papers of a month by the 26th of the next; on wages the employer withholds it.
Is a loan agreement subject to stamp duty?
Papers on loans from banks, foreign credit institutions and finance companies, their security and repayment are exempt. Loan agreements between individuals or companies pay the per mille rate.
Is there a cap?
In 2026 the duty on one document cannot exceed ₺29,115,961.10. The cap rises at the start of each year by the revaluation rate; if only the price of a contract already taxed at the cap goes up, nothing more is due.