Aura Mali Müşavirlik | 2022 Fixed Stamp Tax Amounts Updated (Communiqué No. 66)

With Communiqué No. 66 of the Stamp Tax Law, fixed stamp tax amounts applicable in 2022 have been increased in accordance with the official revaluation rate. The 2021 revaluation rate was determined as 36.20% by the Ministry of Treasury and Finance and announced through the Tax Procedure Law General Communiqué (Serial No. 533). According to the communiqué published in the Official Gazette on December 21, 2021, the minimum and maximum limits of fixed and proportional stamp taxes have been updated and published in Annex Table No. (1). Furthermore, pursuant to Article 14 of Law No. 488, the maximum stamp tax that may be charged per document has been set at TRY 4,814,234 effective January 1, 2022. The updated stamp tax amounts now apply to contracts, official documents, and other taxable papers.