E R T A
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STAMP TAX HAS BEEN RE-DETERMINED.

  • Published by

    Erta Audit

  • Type

    Publication

  • Date

    September 8, 2025

  • Reference

    ertadenetim.com.tr

STAMP TAX HAS BEEN RE-DETERMINED.

Decree No. 10364
On the re-determination of lump-sum tax amounts for certain documents in Schedule (1) of the Stamp Duty Law No. 488.

5 September 2025 – Recep Tayyip ERDOĞAN, PRESIDENT

DECREE

ARTICLE 1 – The lump-sum tax amounts in the "2. Declarations" paragraph of Section "IV. Receipts and Other Documents" of Schedule (1) to the Stamp Duty Law No. 488 are re-determined as follows:

a) Per item in list declarations submitted to customs by post offices for customs clearance of postal items from abroad(TRY 7.00)
b) Tax declarations (excluding amendment declarations filed within the filing deadline):
ba) Annual income tax declarations(TRY 1,000.00)
bb) Corporate tax declarations(TRY 1,350.00)
bc) VAT declarations(TRY 665.00)
bd) Withholding tax declarations(TRY 665.00)
be) Other tax declarations (excluding stamp duty declarations)(TRY 665.00)
c) Declarations submitted to customs administrations(TRY 1,350.00)
d) Declarations submitted to municipalities and special provincial administrations(TRY 495.00)
e) Insurance premium declarations submitted to social security institutions(TRY 495.00)
f) Combined monthly premium and service declaration with withholding tax declaration under Law No. 5510(TRY 790.00)