With the Stamp Tax General Communiqué No. 68, the fixed stamp tax amounts to which taxable documents will be subject in 2024 have been increased.
The stamp tax amounts to be collected from declarations in 2024 are as follows.
| Annual income tax returns | (467.20 TL) |
| Corporate tax returns | (624.10 TL) |
| Value added tax returns | (308.30 TL) |
| Withholding tax returns | (308.30 TL) |
| Other tax returns (excluding stamp tax returns) | (624.10 TL) |
| Declarations submitted to customs administrations | (624.10 TL) |
| Declarations submitted to municipalities and special provincial administrations | (228.80 TL) |
| Insurance premium declarations submitted to social security institutions | (228.80 TL) |
| Withholding and premium service declaration | (365.50 TL) |
The upper limit for stamp tax to be collected from a document has become 17,006,516.30 Turkish Lira as of January 1, 2024.
In accordance with the published Communiqué; for the stamp tax rates to be applied to taxable documents as of January 1, 2024, click here.
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