Stamp Duty Increase

Stamp Duty Increase: New Fixed Amounts for Declarations and Notifications Announced

By Presidential Decree No. 10364 published in the Official Gazette, the fixed stamp duty amounts for certain documents listed in Table No. 1 attached to Stamp Duty Law No. 488 have been revised. The regulation directly affects widely used documents such as tax declarations, customs declarations, Social Security Institution premium notifications, and declarations submitted to municipalities.

The new amounts have been updated under the heading Declarations within the section IV. Receipts and Other Documents. Accordingly, stamp duty has increased significantly for many types of declarations. One of the most notable items is the new fixed amount determined for declarations submitted to customs administrations.

New Fixed Stamp Duty Amounts

List declaration for customs clearance of postal items, per item: 7.00 TRY Annual income tax declaration: 1,000.00 TRY Corporate tax declaration: 1,350.00 TRY VAT declaration: 665.00 TRY Withholding tax declarations: 665.00 TRY Other tax declarations, excluding stamp duty declarations: 665.00 TRY Declarations submitted to customs administrations: 1,350.00 TRY Declarations submitted to municipalities and special provincial administrations: 495.00 TRY Social Security Institution premium notifications: 495.00 TRY Combined Withholding Tax and Premium Service Declaration: 790.00 TRY

When Does It Take Effect?

According to the Decree, the regulation will enter into force at the beginning of the month following its publication date. This means the increases will apply as of October 1, 2025.

Since the new fixed amounts for frequently submitted declarations such as customs declarations, VAT, and withholding tax will directly increase operational costs for companies, it is important for accounting and foreign trade teams to factor this change into their planning.