Jump to content

Deposit Stamp Tax: What it is and How to Pay it in Turkey


If you're a renter, one of the documents you'll need for your residence permit application is a notarized copy of your rental agreement. When you go to the noter (notary) to have this done, they may insist that you first pay the damga vergisi (stamp duty) at the tax office.

What is the Deposit Stamp Tax?

The stamp duty is a tax on the deposit paid by a tenant to a landlord. It must be paid, by the tenant, after the first year and every year after that.

In Turkey, notaries are lawyers appointed to their positions. They're are obligated to make sure the law is followed whenever they notarize a document. Few people in Turkey have ever heard, much less paid, the deposit stamp tax, but some notaries will go by the book and insist you pay it.

How Much is the Deposit Stamp Tax?

The tax is .01% of the deposit. As an example, I had a rental contract in which I gave the landlord a ₺650 deposit. I had to go to the district tax office to pay a mere ₺6.16, then go back to the notary with the receipt before he would give me a notarized copy of my rental contract.

It made no sense to me since a deposit isn't income. Regardless, it's the law!

Other Options

Go to another notary. Maybe they'll be unaware of the tax or won't insist you pay it.

Use a previously notarized copy of your rental contract. When you get a rental contract notarized, the notary puts a stamp on the back with a document number and keeps another copy of it in their archive. If you're still living in the same place and have recorded that previous document number, go back to the same notary and ask for another copy. The notary won't ask for you to pay the stamp tax because they're not notarizing anything.

Pay the Tax. Take your rental contract and the business card of the notary to the tax office responsible for the mahalle (district) where you live. Because the people at the tax office may be unaware of this tax you're trying to pay, have them call the number on the notary's business card and hand your mobile phone to them. The notary can explain the situation. You can also point to the amount of the deposit on your contract and say kiracıyım, deposito damga vergisi ödemek istiyorum (I'm the tenant, and I want to pay the stamp duty for the deposit). Better yet, write that down and show it to them. Otherwise, they might think you're the owner of the apartment and are trying to pay tax on the rent you've been receiving.

To pay the tax, you'll fill out a form and be sent to the vezne (cashier), where you'll pay the tax and get a receipt.

Take the receipt back to the notary, and they'll give you a notarized copy of your rental contract.

Ken Grubb, author.

As a special investigator for the North Atlantic Treaty Organization (NATO) and teacher for the University of Maryland, Ken Grubb has lived and worked in Turkey since 1997. He's now retired and living in Antalya, where he researches and writes guides to help others live skillfully in Turkey.


Comments

Recommended Comments

There are no comments to display.



×
×
  • Create New...