The fixed stamp duty amounts to be applied in 2023 have been announced.

Certain monetary aggregates applicable for 2023 and calculated by Ministry of Treasury and Finance through using re-valuation rate (122,93%) determined for 2022 is as follows:

- With the maximum stamp duty amount to be applied for each paper,

- Stamp duty to be collected from the papers included in the Table No. (1) attached to the Law.

These amounts were announced with the Serial No 67 Stamp Tax General Communiqué published in the 2nd repeated Official Gazette dated 30 December 2022.

Accordingly, in 2023, following stamp tax amounts shall be applicable:

- 227.30 TRY from balance sheets,
- 108,50 TRY from income statements,
- 294.90 TRY from annual income tax returns,
- 393,90 TRY from corporate tax returns,
- 194,60 TRY from VAT returns,
- 230,70 TRY from withholding and premium service declarations.

The maximum stamp tax amount to be calculated for each paper in 2023 is 10,732,371.80 TRY.

Our table circular showing the stamp tax rates and amounts to be applied for each paper in 2023 is called to your attention in the annex.