Rental Contract Stamp Duty: Rate, Base and Who Pays

Short answer: The stamp duty rate on rental contracts is 1.89 per thousand, and the base is the total rent payable over the contract term. Both parties are jointly liable to the tax authority; they can agree in the contract who will pay.

How is it calculated?

1. Monthly rent × contract term (months) = total rent.
2. Total rent × 0.00189 = stamp duty.

For example, for a 12-month contract at 25,000 ₺ a month, the total is 300,000 ₺; the tax is about 567 ₺. The amounts are examples; confirm current rates with the Revenue Administration. If there is a guarantor, a separate rate may apply to the guarantee.

Who pays?

By law both parties are liable. In practice the tenant often pays, but the parties may agree otherwise in the contract. Writing a clear provision such as "stamp duty is the tenant's responsibility" prevents disputes.

How is it paid?

Stamp duty is paid through the Revenue Administration's e-declaration system or at the tax office. Keep the payment receipt in the contract file.

Frequently asked questions

Is the contract invalid if stamp duty is not paid?

No. The contract remains valid; however, non-payment may lead to a tax penalty and late-payment interest.

Is tax paid again for a renewed period?

When the contract is renewed, tax may arise for the new period too. Consult an accountant for current practice.

Is there additional tax on a contract made at a notary?

Notary costs are separate. For details, see our article how a rental contract is prepared.

Sources: gib.gov.tr · mevzuat.gov.tr

This article is for general information only and is not legal advice; legislation and practice may change. Compiled as of October 2026. For your specific case, contact us or consult a lawyer.