Calculate stamp duty on a progress payment
Enter this payment's amount to see the 9.48 per mille stamp duty and the line it takes on the payment cover. The rate and the cap come from Stamp Duty Law No. 488. No sign-up.
Stamp duty
Take the amount from line E of the payment cover: this payment excluding VAT, price adjustment included.
Enter this payment's amount excluding VAT, or try the sample data.
How stamp duty on a progress payment is calculated
On Turkish public works, stamp duty is deducted from every progress payment, among the deductions on its cover. The calculator applies that rule as it stands.
Stamp duty = E × 9.48 per mille
E is this payment excluding VAT: the work done at contract prices plus the price adjustment falling on this payment. The result is rounded to the kuruş, half a kuruş going up.
Rules applied
- The base is E
- VAT stays out of the base, the price adjustment goes in. The advance offset is not deducted from it.
- Rate of 9.48 per mille
- The rate in table (1) annexed to Stamp Duty Law No. 488; 0.948% as a percentage.
- A cap per paper
- The duty on one paper cannot exceed the cap (article 14/1). Every progress payment counts as a paper of its own; the 2026 cap is ₺29,115,961.10.
- The cap changes every year
- The cap is revalued every year. The calculator records no cap before 2026.
- On a work increase
- The increase is charged 9.48 per mille as well. No new tender decision is taken, so no stamp duty on a tender decision is due.
- Exemption
- Only where a specific law or an express clause in the contract grants one.
What this tool does not calculate
It works out only the stamp duty deducted from each progress payment. The stamp duty paid when the contract is signed and the one on the tender decision are separate. Exemptions are not taken into account.
Legal basis: Stamp Duty Law No. 488, table (1) and article 14; General Communiqué on Stamp Duty No. 71. For information only.
About stamp duty on progress payments
- Price IndicesDomestic PPI sub-indices and CPI, monthly tables since 2012.
- Price Adjustment CalculatorPrice adjustment with the official formula, from Domestic PPI and CPI.
- Progress Payment Deductions CalculatorThe cover's VAT, every deduction from a) to k) and the net amount paid to the contractor, on one sheet.
- Quantity Takeoff CalculatorRebar, concrete, formwork and excavation takeoffs: a measurement sheet with deductions, exact totals and a copy for Excel.
- Index Change CalculatorHow Domestic PPI and CPI moved since your tender month, with the In/Io ratio.
- Work Experience Update CalculatorWhat a work experience certificate counts for in the tender you enter, with the right Domestic PPI months for its kind.
- VAT Withholding CalculatorThe VAT withheld on a progress payment, at the communiqué's rate for the work type.
- Withholding Tax CalculatorWithholding tax on a multi-year construction payment, at the rate for the work type and payment month.
- Performance Bond CalculatorThe performance bond on a bid, with the below-limit 9% rule and additional bonds.
- Minimum Labour CalculatorThe minimum labour to declare for the SGK clearance, the shortfall and its estimated premium.
- Advance Payment CalculatorThe advance, its 30% or one-third cap, the recovery rate and what comes off each progress payment.
- Work Increase CalculatorThe work increase room left under the 20% (unit price) or 10% (lump sum) limit.
- Completion Compensation Calculator5% of the shortfall when work ends below 80%, updated to the acceptance month by Domestic PPI.
- Delay Penalty CalculatorThe delay penalty from the first contract price, daily rate and days late, with the 15% cap.
- Work Duration CalculatorCompletion date from the site handover, days late, final acceptance and payment deadlines.
- Fuel PricesEPDK monthly averages by fuel type, for the fuel coefficient of a price adjustment.
Stop working out deductions by hand on every payment
Stamp duty, VAT withholding and income tax withholding land on the payment cover by themselves, and you can save the cover as a PDF.