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Damga vergisi (stamp duty) in Turkey – explained for buyers
Damga vergisi (stamp duty) is a mandatory tax in Turkey applied to official documents, contracts, and legal transactions, including property purchases. It is levied as a percentage of the declared value or transaction amount, depending on the document type.
For real estate, damga vergisi is typically calculated at 0.948% (as of 2024) of the property’s declared value in the title deed (tapu). Both the buyer and seller are usually responsible for paying half each, unless otherwise agreed. The tax is paid before the deed transfer is finalized at the Land Registry Office (Tapu Dairesi).
The tax applies to:
- Property sales contracts (satış vaadi sözleşmesi),
- Title deed transfers (tapu devri),
- Rental agreements (if registered),
- Power of attorney documents for property transactions.
Payment is made via a damga vergisi bülteni (stamp duty receipt), obtained from tax offices (vergi dairesi) or online via the Turkish Revenue Administration’s (Gelir İdaresi Başkanlığı) e-government portal. The receipt must be presented during the deed transfer.
Rates and exemptions may vary for certain transactions (e.g., first-time homebuyers or affordable housing projects). Always verify the current rate with official sources.
| Turkish Synonyms | English Synonyms |
|---|---|
| Damga vergisi | Stamp duty |
| Damga resmi | Stamp tax |
| Bülten bedeli | Stamp fee |
| Tapu damga vergisi | Title deed stamp duty |
| Resmi belge vergisi | Official document tax |
A mandatory stamp tax on contracts.
Damga vergisi (stamp duty) is a Turkish tax applied to legal documents, including property sales contracts, rental agreements, and title deed transfers. It is a fixed percentage of the declared value or contract amount, paid by both parties unless otherwise agreed.
The rate varies (e.g., 0.948% for property sales in 2024) and must be paid before finalizing transactions. Non-payment can invalidate the document or lead to penalties. The tax is separate from other fees like title deed charges or notary costs.
Typically split between buyer and seller.
In Turkey, damga vergisi is usually shared equally between the buyer and seller unless the contract states otherwise. For example, in a property sale, both parties pay 0.474% each (totaling 0.948% in 2024).
Rental agreements may assign the full tax to the tenant or landlord, depending on negotiations. Notaries or lawyers often handle the payment during the transaction process, but the liability remains with the parties named in the contract.
Percentage of the declared property value.
The damga vergisi for property purchases is calculated as a fixed percentage of the declared value (not necessarily the market price). In 2024, the rate is 0.948%, split equally (0.474% per party).
Example: For a property declared at €200,000, the total tax is €1,896 (€948 per party). The tax is rounded to the nearest 0.01 Turkish Lira. The declared value must match the title deed (tapu) to avoid disputes.
Before finalizing the contract or title deed.
Damga vergisi must be paid before the contract or title deed (tapu) is legally registered. For property sales, it’s typically settled at the notary or land registry office during the transfer process.
Delayed payment can halt the transaction or incur fines. The tax receipt must be presented to complete the registration. Online payments are possible via the Turkish Revenue Administration’s (GİB) portal.
Generally non-refundable after payment.
Once paid, damga vergisi is not refundable, even if the property transaction cancels. The tax is tied to the document’s creation, not the deal’s completion.
Exceptions may apply if the payment was made in error (e.g., double payment) or the contract was fraudulent. Claims must be filed with the Turkish Revenue Administration (GİB) with supporting evidence.
Yes, but at a lower rate than sales.
Damga vergisi applies to rental contracts in Turkey, but the rate is lower than for property sales. In 2024, the rate is 0.189% of the total annual rent, paid by the tenant unless otherwise agreed.
Example: For a €12,000 annual rent, the tax is €22.68. Short-term rentals (e.g., holiday lets) may also be subject to the tax if a formal contract is signed.
No, all parties must pay regardless of nationality.
Foreign buyers, sellers, or tenants in Turkey are not exempt from damga vergisi. The tax applies equally to Turkish and non-Turkish parties involved in property transactions or rental agreements.
The only exceptions are diplomatic missions or international organizations with tax immunity under Turkish law. Proof of exemption must be provided to the notary or land registry.
A stamp tax, not a transfer or income tax.
Damga vergisi is a stamp duty on documents, while other Turkish property taxes serve different purposes:
Title deed tax (tapu harcı): Paid during ownership transfer (4% total, split buyer/seller). Property tax (emlak vergisi): Annual municipal tax (0.1–0.6%). Capital gains tax: Applied to profits from sales (varies by ownership duration).
Yes, via the GİB portal or banks.
Yes, damga vergisi can be paid online through the Turkish Revenue Administration’s (GİB) website (gib.gov.tr) using a Turkish tax number. Alternatively, payments can be made at:
• Authorized banks (with the contract details).
• Land registry offices (during tapu transfers).
• Notary offices (for rental agreements).
Keep the receipt as proof for the transaction.
Contract invalidation or legal penalties.
Failing to pay damga vergisi can lead to:
• Invalidation of the contract (e.g., rental agreement or sale).
• Fines from the Turkish Revenue Administration (GİB).
• Delays in title deed (tapu) registration until payment is made.
• Legal disputes if the document is challenged in court.
Notaries and land registry offices verify payment before processing transactions.
