Stamp Tax Calculator – Tutorial
On this page, you can find the logic, usage, and important details of the Stamp Tax Calculator calculator.
What Is Stamp Tax?
Stamp tax (damga vergisi) is a transaction tax levied in Turkey on certain legal documents and transactions. It is governed by Stamp Tax Law No. 488 (1964). Dozens of document types are subject to this tax, including contracts, lease agreements, payrolls, tender decisions and guarantee letters.
How Is It Calculated?
The calculation uses a single formula:
Example: A contract worth ₺100,000 subject to ‰ 9.48:
Common Stamp Tax Rates
| Document Type | Rate (‰) |
|---|---|
| General contracts | 9.48 |
| Lease agreements | 1.89 |
| Salary / payroll documents | 7.59 |
| Guarantee letters | 9.48 |
| Tender decisions | 5.69 |
Rates may be updated annually. Always refer to the official stamp tax tariff published by the Turkish Revenue Administration (GİB) for the latest rates.
Who Pays?
- For documents drawn up in Turkey, the tax is paid before signing.
- For bilateral documents (contracts), both parties are jointly liable.
- For payrolls, the employer withholds and remits the tax.
Things to Watch Out For
- Rates may change by law; this tool is for informational purposes only.
- Some documents are exempt (e.g. certain inter-public-body transactions).
- The tax base is the total value stated in the document (whether VAT is included depends on the contract).
Note: This calculator is intended for educational and preliminary estimation purposes. Consult a certified accountant for your actual tax obligations.