As of October 1, 2025, the fixed stamp duty amounts applicable to tax returns have been updated.
According to Presidential Decision No. 10364 dated September 5, 2025, published in the Official Gazette dated September 6, 2025, the following figures will be effective as of October 1, 2025:
| Type of Tax Return | Previous Amount (TRY) | Updated Amount (TRY) |
| Annual Income Tax Returns | 672.40 | 1,000.00 |
| Corporate Tax Returns | 898.20 | 1,350.00 |
| Value Added Tax (VAT) Returns | 443.70 | 665.00 |
| Withholding Tax Returns | 443.70 | 665.00 |
| Other Tax Returns (excluding stamp duty returns) | 443.70 | 665.00 |
These updates are made under Annexed Table (1), Section IV, Article 2 of Law No. 488 on Stamp Duty, which regulates fixed stamp duty amounts applicable to various declarations.
The updated amounts will be automatically applied for returns submitted on or after October 1, 2025.
This revision was enacted outside the regular annual revaluation cycle, which is typically implemented in January of each year. Unlike the annual January updates based on revaluation rates, this change reflects a discretionary adjustment rather than an inflation-based revision. A further update may still be expected in January 2026 within the scope of the regular revaluation process.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Cumhur Dülger
Partner
Münevver Gaynetullah
Senior Consultant
Simply follow our Vialto Alerts page on LinkedIn and posts will be displayed on your feed. To ensure you don’t miss one, once you’re on our LinkedIn page, click on the bell icon under the banner image to manage your notifications.
Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
© 2025 Vialto Partners. All rights reserved.