Calculate stamp tax on contracts and papers at the per-mille rate based on the amount.
Stamp tax is levied on papers relating to legal transactions such as contracts, undertakings and receipts. Under Law No. 488 on Stamp Tax, it is computed either proportionally (per mille) or as a fixed amount depending on the type of paper and the amount it contains. For proportional stamp tax, the amount stated on the paper is multiplied by a per-mille rate.
Proportional stamp tax is found by multiplying the transaction amount by the applicable per-mille rate: amount × rate. For contracts a common rate is 9.48 per mille (0.00948). An annual cap (maximum amount) may not be exceeded; this tool does not apply the cap and gives a gross estimate.
The taxpayers are those who sign the paper, and the parties are jointly liable. Rates and fixed amounts are updated each year by the revaluation rate. Some papers (e.g. certain incentive certificates) are exempt.
For a contract worth 500,000 ₺ at 9.48 per mille: 500,000 × 0.00948 = 4,740 ₺.
The signing parties are liable; even if one party assumes it by contract, joint liability toward the administration remains.
There is an annual cap; the computed tax may not exceed it. Confirm the current cap.
As a rule yes, but there are statutory exemptions and fixed-amount papers.
No; it is an estimate because the cap and exemptions are not applied.