Client Alert:

The Ceiling for Stamp Duty Raised by 36.20% for 2022

The Ceiling for Stamp Duty Raised by 36.20% for 2022

The Turkish Revenue Administration has revised the ceiling of the stamp duty that will become applicable as of 1 January 2022.

A new communique, namely the Stamp Duty Code General Communique numbered 66, which was published in the Official Gazette on 21 December 2021, has raised the ceiling for stamp duty payable on documents and contracts executed and/or relied upon in Turkey by 36.20% to TRY 4,814,234.00 (approximately EUR 350,000 at the exchange rate applicable on the date of this alert). The percentage rates of stamp duty remain the same as the previous years, which vary from 0.189% to 0.948% for agreements that contain a monetary value, depending on the type of agreement. The fixed amount of stamp duty applicable for certain documents has also been raised by 36.20%.

Please do not hesitate to contact us if you would like to have more detailed information on stamp duty or have any other queries.



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