- in Turkey
With the General Communiqué on Tax Procedure Law (Serial No. 585) published in the Official Gazette dated 27 November 2025 and numbered 33090, the revaluation rate for the year 2025 has been determined and announced as 25.49%.
However, pursuant to Article 14 of the Stamp Duty Law No. 488, and in accordance with the Decision of the President dated 30 December 2025 and numbered 10783, published in the Official Gazette dated 31 December 2025 and numbered 33124, it has been resolved that, effective as of 1 January 2026, the fixed stamp duty amounts applied in 2025 for the documents listed in Table (I) annexed to the Stamp Duty Law shall be increased by 18.95%.
Accordingly, the fixed stamp duty amounts re-determined by applying an increase of 18.95% are set out in Table (I) annexed to the General Communiqué on the Stamp Duty Law (Serial No. 71) and shall be applicable as of 1 January 2026.
Furthermore, pursuant to the same provision, the maximum stamp duty amount (stamp duty cap) applicable per document has been determined as TRY 29,115,961.10 for the year 2026.
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
