Presidential Decrees (numbered 10362, 10363, and 10364), published in the Official Gazette on September 6, 2025, implemented some increases in stamp duty, special consumption tax, and fees. Accordingly, stamp duties paid on declarations submitted to the tax office, customs administrations, municipalities, and special provincial administrations, as well as insurance premium declarations submitted to social security institutions, were increased by approximately 50%.
The old and new stamp duty amounts are as follows:
Annual income 672,40 TL 1.000,00 TL
tax declarations
Corporate tax 898,20 TL 1.350,00 TL
declarations
Value added tax 443,70 TL 665,00 TL
declarations
Withholding tax 443,70 TL 665,00 TL
declarations
Other tax 443,70 TL 665,00 TL
declarations
(excluding
stamp duty
returns)
Declarations 898,20 TL 1.350,00 TL
submitted to
customs
authorities
Declarations 329,30 TL 495,00 TL
submitted to
municipal and
provincial
special
administrations
Insurance 329,30 TL 495,00 TL
premium
declarations
submitted to
social security
institutions
Declarations 526,00 TL 790,00 TL
created by
combining the
monthly
premium and
service
certificate
required to be
submitted
pursuant to
Social Security
and General
Health
Insurance Law
No. 5510 with
the withholding
tax return
The list 4,80 TL 7,00 TL
submitted by
post offices to
customs for
customs
clearance of
mail items from
foreign countries
for each item
listed in the
declarations
Stamp duty increases will be valid for declarations
submitted as of 1 October 2025.
The Special Consumption Tax (SCT) rate for yachts, cutters, pleasure craft, other recreational and sports vessels, rowboats, and canoes, listed in List II of the Special Consumption Tax Law, has increased from 0% to 8%. The SCT rate increase took effect on September 6, 2025.
The fee for gun carrying permits to be issued to real persons by official authorities in the tariff number 8 of the Law on Fees has been increased from 15,800.40 TL to 31,600.00 TL (per year), the fee for possession permits has been increased from 25,282.70 TL to 50,565.00 TL, and the fee for smoothbore rifle licenses to be issued according to the special law has been increased from 611.20 TL to 1,225.00 TL.
The increases in fees came into effect on September 7, 2025.
For detailed information and professional support during the compliance process, feel free to contact us.
You may access the full text of the Official Gazette via the following link:
STAMP DUTY, SPECİAL CONSUMPTİON TAX AND FEES INCREASED
This Information Note has been prepared for general information purposes only on current legal issues, and the evaluations contained in the Information Note do not constitute legal advice or a legal opinion. It is not possible to impose any liability on SRP-Legal Law Office due to the content of this Information Note. It is recommended to obtain the opinion of a legal advisor regarding your questions and enquires within the scope of this Information Note.
