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)
Regulatory Status and Applicability
The General Communiqué Amendment (Series No: 11) issued under Law No. 5746 was published in the Official Gazette dated 4 September 2025 and entered into force on the date of publication. As of the current legislative framework, the stamp tax exemption for wage documents exclusively related to R&D, innovation, and design activities continues to apply subject to the statutory cap of 40 times the gross minimum wage. Amounts exceeding this threshold remain subject to stamp tax under general provisions.
The exemption regime and quantitative limitation should be assessed in light of the applicable minimum wage level for the relevant year and the official guidance issued by the Turkish Revenue Administration. Taxpayers are advised to monitor potential legislative amendments, Presidential Decrees, and secondary regulations that may affect implementation parameters.
Executive Summary — Stamp Tax Exemption in Turkey
The amendment introduces a quantitative limitation to the stamp tax exemption in Turkey applicable to wage-related documents issued within the scope of R&D, innovation, and design activities under Law No. 5746.
Under the revised framework:
- Stamp tax exemption applies to wage documents exclusively related to R&D and design duties up to 40 times the gross minimum wage.
- Any portion exceeding this threshold is subject to stamp tax under the general provisions of the Stamp Tax Law.
- Monthly premium and service documents issued for insured personnel within the scope of Law No. 5746 remain fully exempt from stamp tax.
Legal and Practical Changes Introduced
1. Updated Legal References
The Communiqué now explicitly refers to:
- Article 3 of Law No. 5746 (as amended by Laws No. 6676 and 7555)
- Article 4 of Law No. 5746 (as amended by Law No. 6676)
This aligns the secondary legislation with the most recent amendments to the primary law.
2. Wage-Related Stamp Tax Exemption — Introduction of a Cap
For documents relating exclusively to wage payments attributable to R&D, innovation, or design duties:
- Stamp tax exemption in Turkey applies up to 40 × gross minimum wage applicable at the time of payment.
- Any wage amount exceeding this ceiling is subject to stamp tax in accordance with the general provisions of the Stamp Tax Law.
The ceiling is dynamic, as it depends on the gross minimum wage in force during the relevant period.
3. Continued Exemption for Operational Social Security Documents
Monthly premium and service documents issued for insured personnel within the scope of Law No. 5746 continue to benefit from stamp tax exemption without limitation.
Compliance Checklist — Stamp Tax Exemption in Turkey
To ensure proper implementation, companies operating R&D or design centers should consider the following:
- Payroll system update: Implement automated control mechanisms reflecting the 40× gross minimum wage threshold.
- Dynamic cap tracking: Update systems in line with any change in the gross minimum wage.
- Document classification: Clearly segregate wage documents exclusively related to R&D/design activities from other payroll documents.
- Internal control procedures: Introduce pre-issuance stamp tax checks for documents potentially exceeding the exemption cap.
- Supporting documentation: Maintain records evidencing that the wages are exclusively attributable to R&D/design activities.
- HR and payroll training: Ensure operational teams understand the limitation and its practical application.
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 under Law No. 5746 continue to benefit from stamp tax exemption. However, for wage documents, the exemption applies only up to 40× the gross minimum wage; the excess amount is taxable.
2) How is the 40× cap applied in practice?
The gross minimum wage applicable at the time of payment is multiplied by 40. The resulting amount constitutes the maximum exempt portion. Any amount exceeding this limit is subject to stamp tax under general rules.
3) Are monthly premium and service documents subject to stamp tax?
No. Monthly premium and service documents issued for insured persons within the scope of Law No. 5746 remain fully exempt from stamp tax.
The quantitative limitation introduced by the amendment does not alter the structural conditions of the exemption; however, it increases the importance of proper wage classification, documentation structure, and payroll segregation. The 40× gross minimum wage cap must be applied carefully and limited strictly to wage components exclusively attributable to R&D or design duties.
In practice, companies should periodically review payroll systems, internal controls, and documentation standards to mitigate potential stamp tax exposure and avoid retroactive assessments, penalties, and late payment interest under Turkish stamp tax legislation.
For further clarification regarding the practical application of Law No. 5746 or to assess your company’s compliance position, you may contact ÖzbekCPA for professional support tailored to your operational structure.
