08September2025
Stamp Taxes on Tax Returns Increased
With Presidential Decree No. 10364 published in the Official Gazette dated September 6, 2025, stamp taxes on tax returns have been increased.
This amendment will enter into force as of October 1, 2025. The increased fixed stamp tax amounts are listed below:
| a) For each item listed in the customs declaration lists submitted by post offices to customs authorities for postal consignments arriving from foreign countries | 7.00 TRY |
| b) Tax returns (including paragraph (f), excluding returns filed for correction purposes within the filing period) | |
| ba) Annual income tax returns | 1,000.00 TRY |
| bb) Corporate tax returns | 1,350.00 TRY |
| bc) Value added tax (VAT) returns | 665.00 TRY |
| bd) Withholding tax returns | 665.00 TRY |
| be) Other tax returns (excluding stamp tax returns) | 665.00 TRY |
| c) Returns submitted to customs administrations | 1,350.00 TRY |
| d) Returns submitted to municipalities and provincial special administrations | 495.00 TRY |
| e) Social security contribution declarations submitted to social security institutions | 495.00 TRY |
| f) Returns generated by combining the monthly contribution and service document required under the Social Insurance and General Health Insurance Law No. 5510 of 31/05/2006 with the withholding tax return | 790.00 TRY |
In conclusion;
We recommend that your stamp tax liability be calculated taking into account the updated amounts, and that your 2025 budget and cost planning be revised accordingly.
You can access the relevant Presidential Decree here. (In Turkish)
Should you have any queries or need further details, please contact your customer representative.
-
-
Notification!
