Type: General Communiqué Amendment (Series No: 11)
Law: Law No. 5746 — Support for Research, Development and Design Activities in Turkey
Official Gazette No.: 33007
Official Gazette Date: September 4, 2025
Enforcement: On the date of publication (September 4, 2025)
Executive Summary — Stamp Tax Exemption in Turkey
This amendment introduces a stamp tax exemption in Turkey for wage-related documents under R&D and design activities, with a defined upper limit.
The exemption applies up to 40 times the gross minimum wage, and any amount above this threshold is subject to stamp tax under general provisions.
Monthly premium and service documents issued for insured persons within the scope of Law 5746 remain exempt from stamp tax.
What’s Changed in Turkey
- Updated legal references: Article 3 (as amended by Laws 6676 and 7555) and Article 4 (as amended by Law 6676) are now cited in the Communiqué.
- Stamp tax exemption in Turkey – new wage cap:
“For documents related to wage payments exclusively tied to R&D, innovation, or design duties, stamp tax exemption in Turkey applies up to 40× gross minimum wage. The excess is taxable under general rules.” - Operational documents remain exempt: Monthly premium and service documents for insured employees within Law 5746 are not subject to stamp tax.
Compliance Checklist in Turkey
- Update payroll & HR templates: Add a 40× gross minimum-wage control for R&D/design wage documents.
- Automate threshold tracking: Since the gross minimum wage may change, implement a dynamic cap check in payroll systems.
- Document tagging: Separate R&D/design-exclusive wage documents from others; apply exemption only where duty exclusivity is clear.
- Internal controls: Add pre-signature stamp-tax checks for documents exceeding the cap.
- Archiving: Retain supporting records showing that the wage relates exclusively to R&D/design duties.
- Training: Inform HR and Payroll teams about the cap logic and applicable exceptions.
Frequently Asked Questions — Stamp Tax Exemption in Turkey
1) Which documents benefit from the exemption after the amendment?
Documents related to R&D, innovation and design activities continue to benefit. For wage payments tied exclusively to these duties, the exemption applies only up to 40× gross minimum wage; any excess is taxable.
2) How is the 40× cap applied in practice?
Calculate the current gross minimum wage, multiply by 40, and apply the exemption up to that ceiling for relevant wage documents. Amounts above the ceiling are subject to stamp tax.
3) Are monthly premium and service documents stamped?
For insured persons within Law 5746, monthly premium and service documents remain exempt from stamp tax.
For More Information, Contact ÖzbekCPA
To learn more about the latest regulations on R&D, design, and investment incentives — or to receive tailored consultancy for your business needs — feel free to reach out to us.
