Law on Fees

The fees to be collected under this Law are listed below:

1. Judicial fees,

2. Notarial fees,

3. Amended: 21/1/1982, Law No. 2588, Art. 1 Tax judiciary fees,

4. Land registry and cadastre fees,

5. Consular fees,

6. Passport, residence permit, work permit, work permit exemption, visa and Ministry of Foreign Affairs certification fees,

7. Ship and port fees,

8. Concession charter, licence and diploma fees,

9. Traffic fees.

Part One

Judicial Fees

Chapter One

Liability

Subject matter:

Those judicial proceedings that are listed in Schedule No. (1) annexed to this Law are subject to judicial fees.

Where rights pertaining to private law are adjudicated in criminal courts as well, a fee shall be collected according to Schedule No. (1), excluding hearing fees.

Arbitral awards:

For endorsements given by the presiding judge of the court or by the judge stating that arbitral awards must be executed, the decision and judgment fee shall be collected according to the nature of the arbitral award.

A fee shall likewise be collected in respect of foreign arbitral awards and of actions which by law must be resolved through arbitration.

Foreign court judgments:

For actions brought for the enforcement (exequatur) of judgments rendered by a foreign court, a fee shall be collected under Schedule No. (1) according to the value, type and nature of what has been adjudged in such judgments.

Proceedings before regional administrative courts and the Council of State:

Amended: 21/1/1982, Law No. 2588, Art. 2

For actions brought before the Regional Administrative Courts and the Council of State, a fee shall be collected under Schedule No. (1).

However, proceedings relating to taxes, duties, fees and similar financial obligations and to the surcharges and penalties attached to them, which fall within the jurisdiction of the Regional Administrative Courts and the Council of State, are subject to fees according to Schedule No. (3).

Counterclaims and intervention in an action:

Counterclaims are subject to fees in the same way as independent actions.

A person who has intervened in an action and applies for legal remedies shall be obliged to pay a fee equal to the fee collected from the party whom he has joined.

Collection of the fee anew:

Where a file removed from the list of proceedings is not renewed within the time limit specified in the Code of Civil Procedure, the hearing of the action shall be conditional upon payment of the fee anew.

Reversal of a judgment:

For judgments rendered following the reversal of a judgment, the decision and judgment fee shall be collected as for a new judgment, and the decision and judgment fee previously collected for the reversed judgment shall be set off against the fee for the subsequent judgment.

Rectification of decision:

Where, upon acceptance of a request for rectification of decision, the appealed judgment is upheld, a fee equal to the fee collected for the appealed judgment shall be collected anew.

Retrial:

Actions conducted upon acceptance of a request for retrial are subject to fees like new actions. If the person who requested the retrial ultimately prevails, the fee previously collected shall be set off.

Person liable:

In general, judicial fees shall be paid by the persons who bring the action or who request the performance of the proceeding subject to the fee.

Fees to be collected on account of the examination of the guardian's accounts shall be collected from the guardian on behalf of the person under guardianship.

Fees for proceedings carried out ex officio without any request shall, unless otherwise provided, be collected from the persons in whose favour the proceeding is carried out.

Person liable for hearing fees:

In civil and commercial courts, the hearing fee shall be collected from the parties where the hearing is adjourned upon the request and consent of the parties, and, where it is adjourned because a step that could have been taken earlier was not taken, from the party who caused the adjournment.

In both cases, if the adjournment was caused by the attorneys, the hearing fee shall be charged to the attorneys.

If the hearing fee charged to the attorney or the parties is not paid within the following two hearings, it shall be collected at double the amount. If it is not paid, it shall be decided that a memorandum be written to the Finance authorities for the collection of the fee on the basis of this amount.

Chapter Two

Exceptions and Exemptions

Proceedings excepted from fees:

The following matters are excepted from fees:

a) Amended: 20/3/1981, Law No. 2430, Art. 1 Actions and enforcement proceedings whose value does not exceed 50 New Turkish Liras (excluding enforcement proceedings relating to commercial instruments),

b) Decisions on the appointment and removal of guardians, on the acceptance of a request to challenge a judge and on the recusal of a judge,

c) Amended: 30/12/1980, Law No. 2366, Art. 1 Actions and enforcement proceedings relating to maintenance not exceeding 100 New Turkish Liras per month, “In judgments awarding maintenance in favour of more than one person, the amount awarded in favour of each person shall be taken into account separately.,

d) Decisions of the enforcement review authorities on the correction and annulment of proceedings carried out erroneously through the fault of the enforcement and bankruptcy offices, and the proceedings to be carried out anew as a result of such annulment or correction,

e) Corrections made ex officio in the trade registry, and corrections to be made in the trade registry as a result of corrections to be made ex officio by the civil registry administrations without fault on the part of the persons concerned,

f) Decisions of the enforcement review authorities concerning penalties and the appeal proceedings against such decisions.

g) Inventory-keeping proceedings to be carried out under Article 270 of the Enforcement and Bankruptcy Law,

h) Copies of judgments and other documents requested by competent authorities,

i) Actions brought by public prosecutors on behalf of the public before civil courts and applications for legal remedies, and applications for legal remedies against decisions rendered by criminal courts,

J) Added: 21/1/1982, Law No. 2588, Art. 3 All proceedings of the administrations within the general budget falling under Schedules No. 1 and 3 of this Law.

(The competent authority shall decide that the fees to be calculated for the above proceedings be collected from the opposing party in proportion to the extent to which the administrations within the general budget prevail.)

Persons exempt from fees:

Privates, and corporals and sergeants whose needs are undertaken and provided by the State, are exempt from fees for judicial proceedings.

Chapter Three

Bases and Rates of Fee Assessment

Bases of fee assessment:

Judicial fees shall be collected for the proceedings listed in Schedule No. (1) on a proportional basis according to value, and on a fixed basis according to the type and nature of the proceeding.

Value basis:

In proceedings subject to fees according to value, the values set out in Schedule No. (1) shall be the basis. In actions concerning rights in rem over immovable property, such as prevention of interference, registration and cancellation of land register entries, the value of the immovable property shall be taken into account.

Where, in actions concerning rights in rem over immovable property, claims such as compensation for unlawful occupation (ecrimisil) and damages are also made, the fee shall be collected on the value of the immovable property plus the amount of damages and compensation for unlawful occupation claimed.

In cases where the value can be determined, it is mandatory to indicate the value in the statement of claim. If it has not been indicated, the claimant shall be made to determine it. In the event of refusal to determine it, the statement of claim shall not be processed.

The provision of Article 30 shall apply to values determined deficiently.

Value in eviction actions:

In actions for the eviction of immovable property, the decision and judgment fee shall be collected on the basis of one year's rent, whether or not there is a written contract.

Eviction and delivery of immovable property or ships:

In enforcement proceedings concerning the eviction and delivery of immovable property or a ship, the collection fee shall be calculated on the basis of one year's rent or, failing that, an amount to be assessed for that period.

Delivery of movables:

In enforcement proceedings concerning the delivery of a movable, the collection fee shall be calculated on the value of the movable indicated in the judgment or in the request for enforcement or, failing that, on the value to be assessed.

Interest in enforcement proceedings:

In enforcement proceedings, interest accruing after the commencement of the proceedings shall not be taken into account in calculating the fee.

Rate of the fee:

Judicial fees shall be collected at the rates set out in Schedule No. (1).

Waiver of the action, acceptance of the claim or settlement:

If the waiver of the action, acceptance of the claim or settlement occurs at the first hearing of the proceedings, one third of the decision and judgment fee shall be collected; if it occurs later, two thirds shall be collected.

Withdrawal from enforcement proceedings:

For the recording in the minutes of the withdrawal from enforcement proceedings, for whatever reason and in whatever manner, half of the collection fee for the amount withdrawn shall be collected. However, if the withdrawal occurs after the attached property has been sold and converted into money, the collection fee shall be collected in full.

Rate of the collection fee in the eviction and delivery of immovable property or ships:

In enforcement concerning the eviction or delivery of immovable property or ships, the Collection Fee shall be collected at the rate of half of the amounts set out in Schedule No. (1).

Chapter Four

Payment of the Fee

Method of payment:

Judicial fees shall be paid against a receipt.

Place of payment:

Judicial fees shall be collected by the court or office carrying out the proceedings subject to the fee.

Where laws provide otherwise, that provision shall apply instead of this Article.

Time of payment for fixed fees:

(1)-numbered Schedule: the fixed fees set out therein shall be paid in advance before the performance of the proceeding to which they relate.

Those which by their nature must be calculated and collected at the end of the matter shall be paid within 15 days from the date on which the fee receivable arises.

If the fee has not been paid in advance or within the time limit, subsequent proceedings shall be continued only after the fee has been paid.

Time of payment for proportional fees:

(1)-numbered Schedule: the proportional fees set out therein shall be paid at the following times:

a) Amended: 23/7/2010, Law No. 6009, Art. 18 Decision and judgment fee,

One quarter of the decision and judgment fees shall be paid in advance and the remainder within one month from the service of the decision. However, in actions for pecuniary and non-pecuniary damages brought on account of death or bodily injury, the rate of the fee collected in advance shall be applied as one twentieth. Non-payment of the remaining decision and judgment fee shall not prevent the service of the judgment, its submission for enforcement or recourse to legal remedies.

b) Enforcement Collection Fee,

In enforcement proceedings, the Collection Fee shall be paid at the time of payment of the receivable or, where no payment is made, within 15 days from the date on which the fee receivable arises.

The fee receivable arises upon the execution of the enforcement.

The provisions of this subparagraph shall also apply to Bankruptcy Fees to be collected on the value of the subject matter.

c) Fees relating to deposits, inventory-keeping and succession matters,

(1)-numbered Schedule: the fees set out in its Section (D) relating to deposits, inventory-keeping and succession matters shall be paid within 15 days from the end of the matter.

Advance fee in enforcement proceedings without judgment:

For enforcement requests not based on a judgment, five per thousand of the amount of the receivable shall be collected in advance.

Advance fees shall be set off against the principal fee to be collected at the end of the proceedings.

In enforcement proceedings not based on a judgment, if the creditor is compelled to apply to the court, the fee collected in advance shall be refunded to him, or, at the creditor's request, set off against the court fees.

Central Enforcement System fee:

Added: 6/12/2018, Law No. 7155, Art. 18

In enforcement proceedings conducted pursuant to Law No. 7155 of 6/12/2018 on the Procedure for Initiating Enforcement Proceedings for Monetary Receivables Arising from Subscription Contracts, the Central Enforcement System fee shall be collected in advance.

For enforcement proceedings concluded through the Central Enforcement System before proceeding to the attachment stage, no separate enforcement application fee or collection fee shall be collected.

Where the enforcement proceedings cannot be concluded within the scope of the Central Enforcement System or the proceedings are withdrawn, the Central Enforcement System fee collected shall not be refunded. However, where the finalised proceedings are continued at the enforcement office, the portion of the Central Enforcement System fee collected that exceeds the amount of the enforcement application fee in force on the date of its payment shall be set off against the collection fee to be collected at the end of the proceedings.

Payment of the fee on a deficiently determined value:

If it is found that the value determined during the proceedings exceeds the value stated in the statement of claim, the proceedings shall continue for that hearing only, and the action shall not be continued unless the advance decision and judgment fee on the deficient value is completed by the following hearing. The processing of the file within the time limit specified in Article 409 of the Code of Civil Procedure shall be conditional upon payment of the deficient fee.

Refund of decision and judgment fees collected in advance:

If the Decision and Judgment Fee collected in advance is found, at the conclusion of the matter, to exceed the amount payable, the excess shall be refunded upon request.

Chapter Five

Miscellaneous Provisions

Proceedings for which the fee is not paid:

Unless the fees to be collected for judicial proceedings are paid, subsequent proceedings shall not be carried out. However, if the other party pays the fees not paid by the person concerned, the proceedings shall be continued, and this amount shall be taken into account in the judgment at the conclusion of the proceedings without the need for a separate request.

Enforcement of employee receivables:

In the enforcement of rights and receivables adjudged in favour of employees by labour courts, the necessary proceedings shall be carried out without collecting any fee whatsoever from the employees. If the employee prevails, these fees shall be calculated at the end of the proceedings and collected from the debtor without the need for a separate judgment.

Travel expenses and allowances:

Repealed: 8/5/1991, Law No. 3717, Art. 3

Expenses in enforcement proceedings by way of letters rogatory:

When the performance of a proceeding is requested from another enforcement and bankruptcy office by way of letter rogatory, the necessary expenses for such proceedings shall be sent to those offices.

Deposit of monies in banks and revenue offices:

Annulled first paragraph: by Constitutional Court decision of 5/4/2023, E. 2023/48, K. 2023/72

Annulled second paragraph: by Constitutional Court decision of 5/4/2023, E. 2023/48, K. 2023/72

Nothing shall be collected from the persons concerned under the name of expenses for the deposit of monies in banks and revenue offices.

The expenses of sending monies to the creditor shall be borne by the creditor.

Where the person concerned fails to apply to collect the money to which he is entitled within ten years from the date of entitlement, such monies shall be recorded as revenue of the Treasury.

Fees not paid on time:

Fees for which a time of payment is specified in this Law and which are not paid on time shall be notified in writing by the relevant courts and offices to the tax office of that locality within fifteen days from the end of the time limit, and the fees shall be collected by the tax office.

The letter shall clearly state the type and nature of the fee, its amount, and the surname, name and last residential address of the person liable.

Part Two

Notarial Fees

Chapter One

Liability and Exemption

Subject matter:

Those notarial transactions that are listed in Schedule No. (2) annexed to this Law are subject to notarial fees. Added sentence: 15/7/2016, Law No. 6728, Art. 30 For transactions subject to proportional fees concerning papers containing a specific amount that are drawn up in more than one copy, the fee shall be collected for one copy only.

No fee shall be collected for undertakings in the nature of sanctions of a contract, such as earnest money, forfeit money for withdrawal, retention of wages and penalty clauses, unless they form the subject of a contract in their own right.

Added paragraph: 13/7/1967, Law No. 903, Art. 5 The establishment transactions of foundations granted tax exemption by the President of the Republic and donations to be made to such foundations shall not be subject to fees.

Copies requested by competent authorities:

No fee shall be collected for copies requested by competent authorities in matters relating to public law.

Person liable:

Notarial fees shall be paid by the persons who request the performance of the transaction subject to the fee.

Chapter Two

Bases and Rates of Fee Assessment

Bases of fee assessment:

Notarial fees shall be collected for the transactions listed in Schedule No. (2) on a proportional basis according to value or weight, and on a fixed basis according to the type and nature of the transaction.

Value basis:

In transactions subject to fees according to value or weight, the values or weights set out in Schedule No. (2) shall be the basis.

Amended second paragraph: 4/6/2008, Law No. 5766, Art. 11 It is mandatory to indicate the value in all kinds of contracts, instruments and papers relating to the purchase, sale, undertaking and pledge of movable and immovable property. This provision shall not apply to pledge schedules or to letters of undertaking drawn up for submission to public administrations concerning compliance with the rules laid down in the relevant legislation.

Value in various transactions:

In calculating the proportional fees set out in the Schedule, the basis of the fee shall be: in settlement transactions, the amount settled; in pledge transactions, the amount of the pledge; in leases, the total rent according to the term in the contract or, if the term is not specified, the amount of one year's rent; in service contracts, the total wage payable according to the term or, if the term is not specified, the amount of one year's wage; in capital companies, the total of the capital contributed and undertaken to be contributed in the future; and in the establishment of an annuity for life, the amount of one year's annuity.

In the transfer and termination of a lease, the fee shall be collected according to the remaining term; in the increase of capital, only on the increased portion; and in the division of capital, according to the existing amount.

Added: 15/12/1990, Law No. 3689, Art. 10 The value to be indicated in purchase, sale and undertaking transactions relating to motor land vehicles may not be lower than the value forming the basis of comprehensive (kasko) insurance, determined by the Association of Insurance and Reinsurance Companies of Türkiye according to the type, make, model, kind and age of the vehicle subject to the transaction and in force on the date of the transaction. The minimum value of older model vehicles not included in the lists drawn up by the Association of Insurance and Reinsurance Companies of Türkiye shall be determined by applying a 10% reduction for each model year to the value determined for the oldest models of such vehicles included in the list. The values of vehicles not included in the lists drawn up by the Association may not be lower than the values of comparable vehicles. The procedures and principles for the implementation of this paragraph shall be determined by the Ministry of Finance and Customs.

Multiple persons and signatures:

The representation of more than one person by one person does not require an increase in the fee.

However, in transactions where the certification of all signatures is legally required, if signing is done by proxy, the fee to be collected for the certification of the attorney's signature shall be multiplied by the number of persons represented.

Multiple signatures placed on one paper by attorneys acting jointly in a matter and by joint and several sureties guaranteeing a debt shall be deemed one signature.

However, if a representative signs on the basis of more than one capacity held by him, the fee shall be multiplied by the number of capacities. If a person signs both for himself and as a representative of others, a separate fee shall be collected for himself, and a separate fee for the others in accordance with the preceding paragraphs.

If more than one person signs a paper for separate matters, a separate fee shall be collected from each of them for the part they sign.

Rate of the fee:

The notarial fee shall be collected at the rates set out in Schedule No. (2).

Matters carried out together:

Where interrelated matters are combined, one fee shall be collected on the matter requiring the highest fee.

Fees in various transactions:

In the case of extension of the term and renewal of the maturity, half of the fee collected for the original instruments, contracts and papers shall be collected.

Added paragraph: 15/7/2016, Law No. 6728, Art. 31 Where any kind of instrument, contract or paper containing a specific amount that has been processed before a notary is amended, the instruments, contracts and papers relating to the amendment shall be subject to fees at the same rate on the increased amount.

Repealed: 18/1/1972, Law No. 1512, Art. 208

Time of payment:

Notarial fees shall be collected in advance before the completion of the relevant transaction.

Chapter Four

Miscellaneous Provisions

Liability:

If drafting and certification transactions are held null and void by a court due to the fault of notaries, the notary shall be personally liable to compensate the amount of the fees and charges received.

The fact that the fees and charges have been compensated shall not prevent the persons concerned from additionally claiming damages from the notary within the framework of the general provisions.

Charges and sales commissions to be paid to notaries:

Repealed: 18/1/1972, Law No. 1512, Art. 208

Part Three

Tax Judiciary Fees

Chapter One

Liability

Subject matter:

Amended: 21/1/1982, Law No. 2588, Art. 4

Those tax judiciary proceedings that are listed in Schedule No. (3) annexed to this Law are subject to tax judiciary fees.

Person liable:

Amended: 21/1/1982, Law No. 2588, Art. 5

Tax judiciary fees shall be paid by those who apply to the Tax Courts, the Regional Administrative Courts and the Council of State in respect of proceedings subject to fees.

Chapter Two

Basis, Payment and Refund of the Fee

Bases of fee assessment:

Amended: 21/1/1982, Law No. 2588, Art. 6

Tax judiciary fees shall be collected for the proceedings listed in Schedule No. (3) on a proportional basis according to value, and on a fixed basis according to the type and nature of the proceeding.

Payment of the fee:

Amended: 21/1/1982, Law No. 2588, Art. 7

Of the tax judiciary fees, the “application fee” shall be paid against a receipt at the time of filing the statement of claim.

Proportional and fixed fees shall be paid to the relevant tax office, on the basis of a notice of assessment, within 1 month from the date of service of the notice.

Refund of the fee:

Amended: 21/1/1982, Law No. 2588, Art. 8

Proportional and fixed fees collected on final decisions rendered by the Tax Courts (excluding the application fee) shall, where the Regional Administrative Courts or the Council of State decide in favour of the taxpayer, be refunded on the amount won by the taxpayer within one year from the date of service of the final decision, or, upon request, be set off against tax debt.

Part Four

Land Registry and Cadastre Fees

Chapter One

Liability

Subject matter:

Those land registry and cadastre transactions that are listed in Schedule No. (4) annexed to this Law are subject to land registry and cadastre fees.

Person liable:

Amended first sentence: 21/1/1982, Law No. 2588, Art. 9 Land registry and cadastre fees shall be paid by the persons specified in the tariff annexed to the Law; in transactions not specified in the tariff, unless the parties have agreed otherwise, the persons listed below shall be liable to pay them.

a) Those who acquire ownership and real rights other than ownership (where there is more than one acquirer, they shall pay the fees in proportion to their shares),

b) In the establishment of a mortgage, those who establish the mortgage,

c) In cadastral matters, those in whose names registration is made,

d) In the registration of bare ownership in the name of the heir by reason of inheritance, those who become bare owners,

e) In reversions (rücu), the party effecting the reversion,

f) In other transactions, those in whose favour the transaction is carried out.

Chapter Two

Exemptions

Transactions exempt from the fee:

Amended: 21/1/1982, Law No. 2588, Art. 10

The transactions listed below shall be exempt from the fee:

a) Registration of immovables and other real rights to be acquired by general and special budget administrations, special provincial administrations, investment monitoring and coordination directorates, municipalities and villages, transactions requiring annotation, and the cancellation thereof,

b) Registrations of immovables and other real rights to be acquired by associations of public benefit and by foundations granted tax exemption by the President of the Republic and transactions requiring annotation, registrations of the facilities belonging to these associations and foundations and of immovables and other real rights subsequently to be acquired by these facilities and transactions requiring annotation, and the cancellation thereof.

c) Correction of land register records as a result of errors made by land registry and cadastre administrations without any fault on the part of the persons concerned and of corrections made ex officio by civil registry administrations,

d) Copies of records and documents requested by courts, enforcement and bankruptcy offices and other official departments,

e) Registrations of immovables and other real rights to be acquired by foreign states for their diplomatic or consular needs, subject to reciprocity, transactions requiring annotation, and the cancellation thereof,

f) Registrations, annotations and cancellations relating to acquisitions made for archaeological research (the conditions for the application of this exemption shall be determined by the Ministry of Finance upon obtaining the opinion of the Ministry of National Education and announced in the Official Gazette),

g) Registrations, annotations and cancellations relating to dwellings to be built under Law No. 7269, to acquisitions made under Law No. 4753, and to animal shelters built by making use of loans of T.C. Ziraat Bankası under Law No. 3202,

h) In regions where natural disasters such as earthquakes, floods and fires have occurred (these regions shall be determined jointly by the Ministries of Finance and of Reconstruction and Resettlement), registrations, annotations and cancellations made for buildings, independent units or storeys created by construction on a plot or by addition to a building within at most five years from the year following the year in which such disasters occurred,

i) Registrations, annotations and cancellations made for immovables acquired for this purpose by legal persons holding an Incentive Certificate issued by the State Planning Organisation for shipyard construction, and for buildings created on these sites by construction or by addition to a building,

j) Any transfer and conveyance (ferağ) to others of immovables acquired in the manner specified in subparagraphs a, e and f,

k) Added: 4/12/1985, Law No. 3239, Art. 91 Transfer and acquisition transactions relating to immovables contributed as capital by associations within the Physical Education Organisation to joint-stock companies established exclusively to engage in sports, and to immovables transferred by them to such companies.

l) Added: 30/7/2003, Law No. 4962, Art. 13 Mortgages relating to loans to be extended within the scope of additional Article 2 added to Mass Housing Law No. 2985 by Law No. 3645 dated 10.5.1990, and the registration of these dwellings in the land register in the names of the beneficiaries.

m) Added: 14/7/2004, Law No. 5226, Art. 20 Transactions relating to the transfer and acquisition of registered immovable cultural assets within the scope of Law No. 2863 on the Protection of Cultural and Natural Assets.

n) Added: 30/12/2004, Law No. 5281, Art. 9; Amended: 18/6/2017, Law No. 7033, Art. 8 Subdivision, partition or amalgamation transactions of immovables located in organised industrial zones, free zones, industrial zones, technology development zones and small industrial estates, transactions requiring annotation by reason of the allocation of plots located in such zones, transactions for the transfer and registration to the allottee of such plots and of the buildings constructed thereon, and change of type transactions.

o) Added: 21/2/2007, Law No. 5582, Art. 31 Mortgage transactions to be established by housing finance institutions and mortgage finance institutions within the scope of housing finance as defined in Article 38/A of Capital Markets Law No. 2499,

p) Added: 21/2/2007, Law No. 5582, Art. 31; Amended: 15/7/2016, Law No. 6728, Art. 32 In financial leasing transactions carried out within the scope of Law No. 6361 on Financial Leasing, Factoring and Financing Companies dated 21/11/2012, the transfer of the leased immovable to the lessee at the end of the term of the financial leasing contract.

r) Added: 21/2/2007, Law No. 5582, Art. 31; Repealed: 4/6/2008, Law No. 5766, Art. 11

In addition to the exemptions set out above, the provisions on exemptions and exclusions contained in special laws are reserved.

Chapter Three

Bases and Rates of Fee Collection

Bases of fee collection:

Land registry and cadastre fees shall be collected on the transactions listed in Tariff No. (4), according to the type and nature of the transactions, either proportionally on the basis of value or as a fixed amount.

Basis of value:

In transactions subject to the fee according to the measure of value, the values specified in Tariff No. (4) shall be the basis.

Mortgaged immovables:

In the donation of an immovable encumbered by a pledge, the amount of the secured debt remaining outstanding at the time the donation is made shall be deducted from the registered value of the immovable.

Registered value, property tax value):

Amended: 3/4/2002, Law No. 4751, Art. 5

The term “registered value” or “property tax value” used in this Law means the tax value determined pursuant to Article 29 of Property Tax Law No. 1319.

Amended second paragraph: 4/6/2008, Law No. 5766, Art. 11 In transfers and acquisitions of immovables, the land registry and cadastre fee shall be calculated on the declared transfer and acquisition price, which shall not be less than the property tax value.

Additional paragraph: 18/2/2009, Law No. 5838, Art. 16 In transfers and acquisitions of immovables subject to construction servitude, the fee shall be calculated on the entire transfer and acquisition price.

Amended paragraph: 4/6/2008, Law No. 5766, Art. 11 Where it is established, after the transaction carried out at the land registry, that the fee was paid on a price lower than the property tax value or that the declared transfer and acquisition price does not reflect the actual situation, the fee corresponding to the difference shall be assessed by way of supplementary or ex officio assessment. For the land registry and cadastre fee so assessed, the tax loss penalty provided for in Tax Procedure Law No. 213 shall be applied at one times the amount. No assessment may be made under this paragraph on the basis of decisions of valuation commissions.

In calculating the fee, fractions of the tax base up to 10 New Turkish Liras shall be disregarded.

The Ministry of Finance is authorised to determine the procedures and principles relating to the application of this Article.

Rate of the fee:

Land registry and cadastre fees shall be collected at the rates specified in Tariff No. (4).

If various transactions are carried out at the same time, each transaction shall be subject to the fee separately. However, the provision of this paragraph shall not apply to partitions made by way of subdivision.

In calculating the fees relating to bare ownership and usufruct rights, one third of the registered value shall be allocated to bare ownership and two thirds to the usufruct right.

Correction fee:

A correction fee shall be collected on the registration of buildings and other facilities to be newly constructed on building plots and land recorded in the land register, or on any kind of change of character.

Chapter Four

Payment of the Fee

Method of payment:

Land registry and cadastre fees shall be paid against a receipt.

The Ministry of Finance is authorised to regulate the form thereof.

Place of payment:

Amended: 21/1/1982, Law No. 2588, Art. 11

Land registry and cadastre fees shall be paid to the tax office of the place where the transaction is carried out. Where authorised by the Ministry of Finance, they may also be collected by the relevant institutions.

Time of payment of cadastre and land titling fees:

Amended: 4/12/1985, Law No. 3239, Art. 92

Cadastre and land titling fees shall be paid within one year from their accrual (in disputed matters, from the beginning of the month following the date on which the judgment becomes final).

In joint ownership (iştirak halinde mülkiyet), the entire fee accrued shall be collected, with the right of recourse against the other co-owners reserved, from the co-owner in actual possession of that immovable and, if more than one co-owner is in actual possession, from any one of them.

However, if the immovable for which cadastre and land titling have been carried out changes hands within this period, the fee shall be paid before the registration to be made in the name of the new owner.

The provision of Article 71 of the Land Titling Law is reserved.

Chapter Five

Miscellaneous Provisions

Security for the fee:

Immovables for which fees have accrued under the Land Titling Law and which are recorded in the land register shall constitute security for the fee in respect of cadastre fees and, if the owner changes, the fee shall be collected even from the new owner.

Lists to be sent and liability:

Repeated Article 69: Added: 2/1/1982, Law No. 2588, Art. 12

Land registry and cadastre administrations shall be obliged to notify the relevant tax office of the name and address of the transferor and of the acquirer and the value of the immovable taken as the basis for the fee and its characteristics, and notaries shall be obliged to notify it of a copy of each contract for the transfer of possession of immovables drawn up or certified by them, together with lists whose form and content shall be determined by the Ministry of Finance, within 15 days at the latest from the beginning of the month following the date on which the transaction is carried out.

Those who fail to fulfil the obligation to notify under this Law shall be subject to the penalty applied to those listed in items 1, 2 and 3 of Article 150 of Tax Procedure Law No. 213.

Amended: 4/12/1985, Law No. 3239, Art. 93 Before issuing the building use permit (occupancy certificate) for buildings newly constructed on a building plot, land or building, the competent officials of municipalities and of the Ministry of Public Works and Resettlement shall be obliged to request (…) the documents showing that the requisite fee has been paid.

Execution of the contract outside the office:

Amended first paragraph: 4/12/1985, Law No. 3239, Art. 94 Where land registry officers, upon request, go outside the office for land registry transactions such as the establishment, modification or cancellation of a right, 2/3 of the temporary duty travel allowance received by a first-degree State official shall be deposited in trust with the revenue office as compensation. After completion of the duty, half of this amount shall be recorded as revenue of the Treasury. The other half shall be distributed as compensation among the officers concerned in accordance with the principles set out in the regulation to be prepared by the General Directorate of Land Registry and Cadastre. If the visit to the requested place is abandoned, the money taken in trust shall be returned to the person concerned. Provision of the customary means of transport shall be incumbent on the persons concerned.

Where officers go outside for matters such as subdivision, partition and surface area, the officers concerned shall be paid their travel allowances in accordance with the provisions of the Travel Allowance Law.

Part Five

Consular Fees

Chapter One

Liability

Subject matter:

Of the consular transactions to be performed by career and honorary consulates of the Republic of Türkiye, those listed in Tariff No. (5) annexed to this Law shall be subject to consular fees. Where necessary, the transactions specified in the paragraph above that are performed by career and honorary consulates of a foreign state assuming the protection of the interests of Türkiye shall also be subject to consular fees if that State so accepts.

Notarial transactions to be performed by consuls:

Amended: 18/1/1972, Law No. 1512, Art. 207

In notarial transactions to be performed by consuls, the provisions of the Law relating to notarial fees shall apply.

Person liable:

Consular fees shall be paid by the persons who request the performance of the transaction subject to the fee.

Chapter Two

Exemptions

Transactions exempt from the fee:

The following matters shall be exempt from the fee:

a) Transactions relating to persons travelling to foreign countries for the purpose of medical treatment,

b) All transactions relating to the estates of students staying in foreign countries for education and study, and of members of the Grand National Assembly of Türkiye, the President of the Republic, Vice Presidents of the Republic and ministers, military and civil officials, officers and privates, and Turkish crew members, who die while there by reason of being sent on an official duty or sent by the State for medical treatment or change of climate,

c) Certificates of birth and death,

d) The drawing up or approval of all kinds of papers relating to military transactions falling within the competence of consulates,

e) Papers to be drawn up and approved in relation to these matters by consulates performing inspectorate duties in places where there is no student inspectorate.

f) Added: 28/12/2001, Law No. 4731, Art. 6 Deeds of donation to be drawn up at consulates for goods, materials, vehicles and equipment to be sent as grants for aid purposes to institutions and organisations in Türkiye.

Chapter Three

Bases and Rates of Fee Collection

Bases of fee collection:

Consular fees shall be collected on the transactions listed in Tariff No. (5) proportionally according to the measure of value or weight, or on a fixed basis, according to the type and nature of the transaction.

Rate of the fee:

Amended: 29/7/1970, Law No. 1318, Art. 104

Consular fees shall be collected at the rates specified in Tariff No. (5).

Amended: 10/4/1985, Law No. 3180, Art. 1 In notarial transactions to be performed by consuls, the rates specified in Tariff No. (2) shall apply.

Chapter Four

Payment of the Fee

Method of payment:

Consular fees shall be paid against a receipt.

Time of payment:

Consular fees shall be paid in advance before the completion of the transaction concerned.

Calculation of fees to be collected in foreign currency:

Amended: 10/4/1985, Law No. 3180, Art. 2

Consular fees and the fees for all kinds of transactions performed by career and honorary consulates of the Republic of Türkiye shall be calculated and collected according to the exchange rates to be determined and announced by the Ministry of Finance and Customs, by applying by analogy the tariffs relating to these transactions separately or together.

Chapter Five

Miscellaneous Provisions

Authority of the Ministry of Foreign Affairs:

Where the consular fees collected from Turks by consulates of foreign states exceed the fees specified in Tariffs No. (2) and (5), the Ministry of Foreign Affairs shall be authorised to collect, by way of reciprocity, consular fees in the same amount from nationals of those states.

Necessary expenses:

In addition to the fees required to be collected under the Law, the expenses necessary for transactions subject to the fee, such as safekeeping charges, arbitrators, auditing of accounts, experts, travel allowances and the like, shall be paid in advance by the persons concerned.

Additional paragraph: 17/9/2004, Law No. 5234, Art. 6 Postal and communication charges to be collected as necessary expenses for consular transactions to be carried out at embassies and consulates shall be determined jointly by the Ministries of Foreign Affairs and of Finance, taking into account also the local conditions of each country. The unspent portion of the amounts so collected shall be refunded to the person concerned. Amounts that cannot be refunded to the person concerned by the end of the financial year shall be recorded as budget revenue.

Nothing shall be collected under the name of expenses for stationery or other office expenses.

Allocation of fees to consular expenses:

Matters concerning the retention of the amount collected from consular fees against consular expenses, its transmission to another mission abroad or its transfer to the home country shall be decided jointly by the Ministries of Finance and of Foreign Affairs.

Part Six

Passport, Residence Permit, Work Permit, Work Permit Exemption, Visa and Ministry of Foreign Affairs Certification Fees

Chapter One

Liability

Subject matter:

Of passport, residence permit, work permit, work permit exemption, visa and Ministry of Foreign Affairs certification transactions, those listed in Tariff No. (6) annexed to this Law shall be subject to the fee.

Person liable:

Passport, residence permit, work permit, work permit exemption and certification fees shall be paid by the persons who request the performance of the transaction subject to the fee.

Chapter Two

Exceptions and Exemptions

Transactions exempt from the fee:

The following passports, residence permits, work permits, work permit exemptions and certification transactions to be issued in accordance with the provisions of the Passport Law shall be exempt from the fee:

a) Diplomatic passports, special passports and service passports,

b) Passports to be issued to persons going to foreign countries exclusively for education, both when leaving Türkiye and in foreign countries until they complete their education,

c) Passports to be issued by consulates of the Republic of Türkiye to Turkish citizens proven to have become destitute in foreign countries, valid exclusively for the return journey to Türkiye and to be used within at most three months from the date of issue,

d) Passports to be issued to persons whose travel is proven to be of a nature to provide a cultural, commercial or social benefit for Türkiye, and to teachers, students and athletes who will travel in groups, with the permission of the Ministry of National Education, in order to carry out scientific studies or to participate in sports contacts and competitions to be held in foreign countries,

e) Certification by the Ministry of Foreign Affairs of documents drawn up or certified by Turkish consulates in foreign countries,

f) Residence permits to be issued to the staff of foreign consulates in Türkiye and to foreigners in service residing with the career officials of these consulates (subject to reciprocity).

g) Added: 11/8/1999, Law No. 4444, Art. 11 Residence permits, work permits and work permit exemptions to be issued to nationals of countries to be determined by the Ministry of Foreign Affairs taking into account the principle of reciprocity

h) Added: 29/1/2016, Law No. 6663, Art. 4 Passports to be issued to persons who are in education and have not completed the age of 25.

Persons exempt from the fee:

Amended: 20/3/1981, Law No. 2430, Art. 2

Passports issued solely for a period of two years to workers going to foreign countries to work through the Employment and Job Placement Agency (İş ve İşçi Bulma Kurumu), and persons registered or to be registered within the same period in the accompanying persons section of these passports, shall be exempt from the passport fee.

Visas free of charge shall be issued to those who will come to Türkiye on the occasion of national or international history, culture and fine arts celebrations and festivals, sports competitions, congresses and conferences, exhibitions and fairs, or who will transit through Türkiye in order to be present at or participate in international events of the same nature taking place in other countries.

Visas free of charge shall also be issued, subject to the conditions laid down, to those who will come for the purpose of tourism, medical treatment or change of climate to places to be designated by the President of the Republic.

The entry visas specified in this Article shall bear the stamp (Tourist).

Residence permits shall be issued free of charge to the following foreigners:

a) Students studying at Turkish schools or faculties,

b) Persons working as correspondents exclusively for press and publishing organisations,

c) Professors and experts employed by the State, special provincial administrations, municipalities, State Economic Enterprises and official establishments attached to them, together with their spouses who have no occupation and their children,

d) Destitute persons whose financial situation is deemed poor by the authorities competent to issue residence permits,

e) Foreign nationals of Turkish origin who are attached to Turkish culture.

f) Added: 4/4/2013, Law No. 6458, Art. 123 Holders of a long-term residence permit,

g) Added: 4/4/2013, Law No. 6458, Art. 123 Victims of the offence of human trafficking.

h) Added: 10/9/2014, Law No. 6552, Art. 23; Amended: 28/7/2016, Law No. 6735, Art. 27 Persons who have obtained a work permit or a work permit exemption from the Ministry of Labour and Social Security.

i) Added: 28/7/2016, Law No. 6735, Art. 27 Foreigners holding a Turquoise Card, their foreign spouses, and the minor or dependent foreign children of the holder and of the spouse.

Chapter Three

Bases and Rates of Fee Collection

Bases of the fee:

Passport, residence permit, work permit, work permit exemption and certification fees shall be collected on the transactions listed in Tariff No. (6) on a fixed basis according to the type and nature of the transaction.

Collection of the fee anew:

The full fee shall be collected for residence permits, work permits and work permit exemptions renewed by reason of the expiry of their terms, and half the fee shall be collected in the case of the renewal of lost residence permits, work permits and work permit exemptions.

Half fee for residence permits:

Half of the basic fee shall be collected for residence permits to be issued to children who have not completed the age of eighteen.

Authority of the Ministry of Foreign Affairs:

The said Ministry shall be authorised to increase, on the basis of reciprocity, the certification fees to be collected by the Ministry of Foreign Affairs in respect of nationals of certain states and, where necessary, to reduce them to the basic amount.

Chapter Four

Payment of the Fee

Method of payment:

Passport, residence permit, work permit, work permit exemption, visa and Ministry of Foreign Affairs certification fees shall be collected against a receipt or by affixing a printed stamp.

Time of payment:

Passport, residence permit, work permit, work permit exemption and certification fees shall be collected in advance.

PART SEVEN

Ship and Port Fees

CHAPTER ONE

Liability

Subject matter:

Those ship and port transactions that are listed in Tariff No. (7) annexed to this Law shall be subject to ship and port fees.

Ships under construction:

Registry transactions specific to ships under construction shall also be subject to fees in the same manner as ship registry transactions.

However, upon the transfer to the main registry of a ship recorded in the registry specific to ships under construction, no additional fee shall be collected for transactions previously carried out and subjected to fees.

Taxpayer:

Unless otherwise agreed by the parties, ship and port fees shall be paid by the persons listed below:

a) The persons acquiring the right of ownership (where there is more than one acquirer, they shall pay the fees in proportion to their shares),

b) In mortgages, the persons establishing the mortgage,

c) In transactions other than these, the persons in whose favour the transaction is carried out.

CHAPTER TWO

Exemptions

Transactions exempted from fees:

The following matters shall be exempt from fees:

a) Corrections relating to errors made by ship registry officers without fault on the part of the persons concerned, and copies to be requested by courts, enforcement and bankruptcy offices and other official offices,

b) Port clearance certificates to be issued to merchant ships calling at a port due to force majeure, and to national fishing and sponge vessels having special installations such as fishing gear, pools and storage, for as long as they are used in the harvesting of all kinds of marine products.

c) Port clearance certificates of tourist ships carrying tourists and not engaged in any other commercial operation, and of ships used for scientific purposes.

CHAPTER THREE

Measures and Rates of Fees

Measures for collecting fees:

Ship and port fees shall be collected on the transactions listed in Tariff No. (7) on a proportional basis according to value or weight measure, and on a fixed basis according to the type and nature of the transaction.

Value basis:

In transactions subject to fees according to value and weight measure, the values and weights stated in Tariff No. (7) shall be taken as the basis.

Rate of the fee:

Ship and port fees shall be collected at the rates stated in Tariff No. (7). Where several transactions are carried out at the same time, a separate fee shall be collected for each transaction.

Reduction in the port clearance certificate fee:

For merchant ships operating regular voyages between the ports of Türkiye, the port clearance certificate fee shall be collected in full at departure and at the rate of 1/5 at the ports and landing stages at which they call until their return; likewise, the port clearance certificate fee shall be collected at the rate of 1/5 from merchant ships not engaged in commercial operations.

Reduction in the seaworthiness certificate fee:

Where a certificate is obtained from internationally recognised ship classification societies, and no separate inspection has been carried out or it has been carried out only partially, the seaworthiness certificate fee shall be collected at half the rate.

Reduction in the fee for measurement certificates:

For measurement certificates to be issued due to alterations to be made to the ship or replacement of the engine, the fee shall be collected at the rate of 1/3.

Reduction in the certification fee:

For ship certificates to be issued due to replacement or loss, the fee shall be collected at the rate of 1/5 of the amount stated in the tariff.

CHAPTER FOUR

Payment of the Fee

Method of payment:

Ship and port fees shall be paid against a receipt.

Time of payment:

Unless ship and port fees are paid in full in advance, the transaction subject to the fee shall not be carried out.

However, for ships calling at landing stages where there is no harbour master's office, the port clearance certificate fee shall be collected at the first port with a harbour master's office at which they call.

PART EIGHT

Concession Charter, Licence and Diploma Fees

CHAPTER ONE

Liability

Subject matter:

Those concession charters, licences and diplomas that are listed in Tariff No. (8) annexed to this Law shall be subject to fees.

Taxpayer:

The persons to whom concession charters, licences and diplomas are issued shall be liable to pay the concession charter, licence and diploma fees.

CHAPTER TWO

Measures and Rates of Fees

Measures for collecting fees:

Concession charter, licence and diploma fees shall be collected on the documents listed in Tariff No. (8) on a fixed basis according to the type and nature of the document.

Collection of fees anew:

Except where otherwise provided in this Law and the annexed tariff, the full fee shall be collected again upon the renewal of documents listed in this Part and subjected to fees, upon their passing to others by way of transfer, and upon their renewal after being cancelled for any reason.

If, instead of the certificate to be issued for the modification and improvement of a patented invention or for additions to be made thereto, a new patent is requested, the fee shall be collected anew.

CHAPTER THREE

Payment of the Fee

Method of payment:

Concession charter, licence and diploma fees shall be paid against a receipt.

Time of payment:

These fees shall be collected in advance.

Amended: 28/12/2001, Law No. 4731, Art. 6 Annual fees shall be deemed to have been assessed on an annual basis at the beginning of January of each year. The assessed fees shall not be separately notified to the taxpayer and shall be paid within January. Added sentence: 31/5/2012, Law No. 6322, Art. 18 Fees for authorisation certificates of audit firms, however, shall be assessed on the basis of the gross business revenue derived from independent audit activities, upon a declaration submitted within the period for filing the corporate tax return; the assessed fees shall not be separately notified to the taxpayer and shall be paid within May.

Added paragraph: 3/4/2013, Law No. 6456, Art. 16 Electricity generation licence fees shall be assessed each year on the basis of the gross business revenue derived from electricity generation activities, upon a declaration submitted within the period for filing the corporate tax return; the assessed fees shall not be separately notified to the taxpayer and shall be paid within May. Of the electricity generation licence fees recorded as general budget revenue, 90% of the electricity generation licence fees based on hydraulic resources shall be transferred, by the end of June, to the special provincial administration of the place where the facility generating electricity from hydraulic resources is located, and, in places where there is no special provincial administration, to the metropolitan municipality. These amounts, as calculated and transferred, shall not be included in the base when calculating the shares to be allocated to municipalities and special provincial administrations under Law No. 5779 dated 2/7/2008 on the Allocation of Shares from General Budget Tax Revenues to Special Provincial Administrations and Municipalities.

CHAPTER FOUR

Miscellaneous Provisions

Validity period of documents and fractions of a year:

Documents to be obtained anew because of their loss shall be valid for the same period as their lost originals. Those subject to annual fees, if obtained in the middle of the year, shall be valid only until the end of the financial year in which they were issued. Unless otherwise provided by law, in fees to be collected each year, fractions of a year shall be subject to fees as a full year.

Refund of fees:

Fees previously collected for documents cancelled by reason of a necessity deemed by the State, without fault on the part of the persons concerned, shall be refunded within two years upon request.

Non-payment of the diploma fee:

Unless the diploma fee is paid, no letters concerning graduation may be written to official or private offices and institutions, nor may any document relating thereto be issued.

Determination of classes:

In matters listed in this Part and subjected to fees according to class, the class grades shall be determined by the authorities carrying out the transaction subject to the fee.

PART NINE

Traffic Fees

CHAPTER ONE

Liability and Exemptions

Subject matter:

Those traffic transactions that are listed in Tariff No. (9) annexed to this Law shall be subject to traffic fees.

Persons exempt from fees:

The military driving licences, examinations and licence endorsements of military drivers holding a military driving licence who succeed in the examination to be conducted by the inspection and examination commissions shall be exempt from fees.

Taxpayer:

The persons requesting that the transaction subject to the fee be carried out shall be liable to pay traffic fees.

CHAPTER TWO

Measures, Rates and Payment of Fees

Measures for collecting fees:

Traffic fees shall be collected on the transactions listed in Tariff No. (9) on a fixed basis according to the type and nature of the transaction.

Payment of the fee:

Traffic fees shall be paid against a receipt.

PART TEN

Provisions Common to the Parts

CHAPTER ONE

General Exemptions and Exclusions

Provisions in special laws:

Amended: 20/3/1981, Law No. 2430, Art. 3

No fees shall be collected from persons exempted from fees by special laws, or on transactions excluded by special laws.

However, in actions brought before labour courts by employees and apprentices subject to the Labour Law and in the enforcement of judgments obtained from these courts, the exemption from fees shall apply to employees and apprentices whose daily wages or monthly salaries do not exceed the minimum wage determined for employees who have completed the age of 16.

Added paragraph: 20/6/2001, Law No. 4684, Art. 23; Amended: 25/12/2003, Law No. 5035, Art. 31 Transactions to be carried out in connection with the incorporation, share transfer, capital increase, merger, transfer, demerger and change of type of joint-stock companies, partnerships limited by shares, limited liability companies and cooperatives, as well as transactions relating to loans to be extended by banks, financing companies, foreign credit institutions and international institutions to Tradesmen and Craftsmen Credit and Guarantee Cooperatives Amended parenthetical provision: 15/7/2016, Law No. 6728, Art. 33 (including guarantees to be provided by these cooperatives for loans to be extended from banks, and guarantees to be provided by the Credit Guarantee Fund Joint-Stock Company and by the institutions specified in subparagraph (p) of paragraph 1 of Article 4 of the Corporate Tax Law No. 5520 dated 13/6/2006), to their securities and to their repayment (excluding judicial fees), shall be exempt from the fees set out in this Law.

Added paragraph: 13/2/2011, Law No. 6111, Art. 84; Amended: 15/7/2016, Law No. 6728, Art. 33 The transfer, purchase, sale, leasing and management by proxy of all kinds of assets and rights constituting the basis for the issuance of lease certificates, becoming a partner in a joint venture for the purpose of issuing lease certificates, having a work or job performed in the capacity of employer and the leasing or sale of such work or job, as well as all kinds of security, mortgage and similar transactions carried out in connection with these transactions, shall be exempt from the fees set out in this Law.

Added paragraph: 15/7/2016, Law No. 6728, Art. 33 Transactions relating to papers drawn up between investors holding an Investment Incentive Certificate and the producers and suppliers of the investment goods covered by the Investment Incentive Certificate in respect of such goods, papers drawn up exclusively during the investment period for the leasing and purchase of intangible rights for the investment covered by the certificate, contracts, undertakings, guarantees and papers of this nature drawn up for the manufacture and construction of fixed asset investments covered by the certificate, and papers drawn up in respect of consultancy and technical advisory services for such investments, shall be exempt from the fees set out in this Law.

Added paragraph: 15/7/2016, Law No. 6728, Art. 33 Transactions relating to papers drawn up in respect of the acquisition of companies resident abroad that possess advanced technology and will provide technology transfer, and the procurement of financial and legal consultancy services for such acquisitions, shall be exempt from the fees set out in this Law.

Added paragraph: 15/7/2016, Law No. 6728, Art. 33 Transactions relating to papers drawn up between manufacturers and their suppliers due to the procurement of goods and services in connection with the manufacture of products falling within the high and medium-high technology industry class determined by decisions on State aid for investments shall be exempt from the fees set out in this Law.

Added paragraph: 15/7/2016, Law No. 6728, Art. 33 Transactions carried out for thermal insulation and energy saving in buildings, and transactions carried out by industrial enterprises holding an industrial registry certificate under the Industrial Registry Law No. 6948 dated 17/4/1957 for the purchase of new machinery and equipment to be used exclusively in the manufacturing industry, shall be exempt from the fees set out in this Law.

Added paragraph: 15/7/2016, Law No. 6728, Art. 33 Transactions relating to the free-of-charge export of sample products in quantities consistent with commercial practice, promotional materials or products for promotional purposes, carried out in order to ensure the promotion and marketing of products abroad, and transactions carried out for the purpose of participating in fairs abroad, shall be exempt from the fees set out in this Law.

Added paragraph: 15/7/2016, Law No. 6728, Art. 33 Transactions relating to papers drawn up for the construction, renewal and conversion, and the maintenance and repair, of all kinds of ships, yachts and other watercraft shall be exempt from the fees set out in this Law.

Added paragraph: 15/7/2016, Law No. 6728, Art. 33 Transactions relating to contracts, undertakings, letters of guarantee and similar papers drawn up by students in order to receive scholarships or student loans and to enrol in schools or student dormitories shall be exempt from the fees set out in this Law.

Added paragraph: 28/11/2017, Law No. 7061, Art. 31 Transactions relating to the extension, by special purpose entities established to raise funds against securities issued abroad for the financing of public-private partnership projects, of those funds to project contractor companies, and transactions relating to their security and repayment, excluding judicial fees, shall be exempt from the fees set out in this Law.

Added paragraph: 23/7/2010, Law No. 6009, Art. 19 Provisions on exemption from fees contained in this Article or in other laws shall not apply in respect of the “site inspection fee” in paragraph (V) of the section “(A) Court Fees” of Tariff No. (1) of this Law and the “attachment, delivery and sale fee” in paragraph (III) of the section “B) Enforcement and bankruptcy fees” of Tariff No. (1).

Diplomatic exemption:

Transactions subject to fees carried out, in such capacities, by ambassadors, chargés d'affaires and consuls of foreign states in Türkiye, by officials attached to their embassies and consulates who are nationals of that country, and by persons assigned to an official duty in Türkiye, shall be exempt from the fees set out in this Law, subject to reciprocity.

CHAPTER TWO

General Provisions on Liability

Taxpayer under special laws:

Where special laws contain provisions contrary to the provisions on liability laid down in the relevant Parts of this Law, the provision of the special law shall apply.

Transactions carried out ex officio:

Fees relating to transactions to be carried out ex officio without any request shall, unless otherwise provided in this Law, be collected from the persons in whose favour the transaction is carried out.

CHAPTER THREE

General Provisions on Payment

Transaction not to be carried out:

Unless otherwise provided in this Law, the transaction subject to the fee shall not be carried out before the fees are paid in full in advance.

Liability of Officials:

Officials who carry out a transaction without collecting the required fees in full shall be jointly and severally liable with the taxpayers for the payment of the fee.

Time of payment for fees to be collected upon completion of the work:

Fees for which no time of payment has been determined in their own Parts and which, by their nature, must be collected at the end of the work shall be paid within 15 days from the date on which the fee receivable arises.

Fees not paid on time:

Where fees for whose payment a specific period has been determined in this Law are not paid within that period, they shall be notified by the relevant authorities and offices to the relevant tax office of that place by a memorandum within 15 days from the end of the period. The memorandum shall clearly state the type and nature of the fee, its amount, the name and surname of the taxpayer and the last address of residence.

General method of payment:

Fees shall be paid in the manners set out in the relevant Parts of this Law.

However, the Ministry of Finance may, taking into account the particular nature of the matter, authorise the relevant offices to collect fees against a receipt, by affixing printed stamps or in any other manner.

Offices authorised to collect fees:

Except where otherwise provided in this Law, fees shall be collected by the offices carrying out the transactions subject to fees.

The Ministry of Finance is authorised, where it deems necessary, to have fees collected directly by tax offices.

Added paragraph: 15/7/2016, Law No. 6728, Art. 34 Fees relating to the trade registry transactions listed in the section titled “C) Trade registry fees:” of Tariff No. (1) annexed to this Law shall be collected in advance against a receipt by chambers of commerce and industry, chambers of commerce or the relevant chambers. Fees so collected for one month shall be declared, by a notification whose form and content are determined by the Ministry of Finance, and paid by the evening of the fifteenth day of the following month to the tax office to which the chamber housing the trade registry directorate is attached in respect of withholding tax. Where the collected fees are not paid to the relevant tax office on time, the fee shall be pursued and collected from the relevant chamber in accordance with the provisions of Law No. 6183 dated 21/7/1953 on the Procedure for the Collection of Public Receivables. The provisions of Tax Procedure Law No. 213 shall apply to amounts not declared to the tax office on time. Officials of the trade registry directorate and the relevant chambers who carry out a transaction without collecting in full the fees arising from it shall be jointly and severally liable with the taxpayers for payment of the fee.

Added paragraph: 9/6/2021, Law No. 7327, Art. 10 The fee for correction of type that must be collected under subparagraph (a) of paragraph 13 of the section titled “I- Land registry transactions:” of Tariff No. (4) annexed to this Law shall be collected in advance against a receipt by the relevant municipality together with the building occupancy permit fee. Fees so collected shall be declared, by a notification whose form and content are determined by the Ministry of Treasury and Finance, and paid by the evening of the day of collection to the tax office authorised to collect the fee for correction of type. Where the collected fees are not paid to the relevant tax office on time, the fee shall be pursued and collected from the relevant municipality in accordance with the provisions of Law No. 6183. The provisions of Tax Procedure Law No. 213 dated 4/1/1961 shall apply to amounts not declared to the tax office on time. Municipal personnel and the relevant municipalities who carry out a transaction without collecting in full the fees arising from it shall be jointly and severally liable with the taxpayers for payment of the fee.

Deposit of collections with the tax office:

Officials who use printed stamps with the permission of the Ministry of Finance or who make collections against receipts shall be obliged to deposit the amounts collected for one month with the nearest tax office by the evening of the fifth day of the following month. Collections exceeding 500 New Turkish Liras shall be deposited immediately without being bound by this period.

The Ministry of Finance is authorised to increase this amount in places where it deems necessary.

Authority of inspection and control:

Tax Inspectors and Assistant Tax Inspectors and the chief finance officers of the locality are, in all cases, authorised to inspect and audit the accounts of officials authorised to collect fees.

The chief finance officer of the locality may also grant authority in this respect to control officers.

Where fees are calculated per page, 20 lines shall be deemed one page and 50 characters one line. The last page shall be deemed one page even if it has fewer than 20 lines.

Repealed: 22/7/1998, Law No. 4369, Art. 82

Repealed: 30/12/2004, Law No. 5281, Art. 44

In cases where, under this Law, the fee is to be paid on the basis of a value to be assessed, that value shall be determined by the assessment commissions provided for in the Tax Procedure Law.

Repeated Article 138: Added: 4/12/1985, Law No. 3239, Art. 95; Amended: 15/12/1990, Law No. 3689, Art. 11

The fixed fees set out in the tariffs annexed to this Law (including the thresholds determining the minimum and maximum amounts of fixed and proportional fees) have been increased by the total of the amounts determined by the Council of Ministers up to the date of entry into force of this article and the sums to be found by multiplying those amounts by the revaluation rate determined and announced for the year 1990 pursuant to the Tax Procedure Law.

With effect from the beginning of each calendar year, the fixed fees applied in the preceding year (including the thresholds determining the minimum and maximum amounts of fixed and proportional fees) shall be increased at the revaluation rate determined and announced for that year. Added sentence: 25/12/2003, Law No. 5035, Art. 32; Repealed: 30/12/2004, Law No. 5281, Art. 44

Fractions of up to 10 New Kuruş of the fee amounts thus calculated shall be disregarded.

Added: 4/5/1994, Law No. 3986, Art. 12 The fixed fees in the tariffs annexed to this Law that are in force as of 1.1.1994 (including the thresholds determining the minimum and maximum amounts of fixed and proportional fees) have been increased by 100%, and the proportional fees by 20%. Fees relating to the partial period of the year 1994 for documents within the scope of the annual fee shall not be collected. Amended phrase: 27/1/2000, Law No. 4503, Art. 4 The President of the Republic is authorised, with respect to the tariffs or the relevant paragraphs and subparagraphs of the tariffs, jointly or separately, to increase the fixed fees set out in the tariffs annexed to this Law or the amounts of such fees determined by applying the revaluation rate (including the thresholds determining the minimum and maximum amounts of fixed and proportional fees) and the proportional fees, up to twenty times in the case of fixed fees and up to one time (double) in the case of proportional fees; to reduce the fixed fees being applied down to one half, and the proportional fees down to one tenth of the rates determined by Law; and to determine new thresholds, amounts and rates within these thresholds and amounts.

Added: 25/12/2003, Law No. 5035, Art. 33; Amended: 15/7/2016, Law No. 6728, Art. 35

1. The transactions listed below shall be exempt from fees, provided that it is documented that they relate to exportation and to exports:

a) Payments to be made in consideration of exports (including undertakings and assignment deeds relating to pre-financing and to payments made within the framework of the Support and Price Stabilisation Fund, provided that it is documented that they were used in financing exports, and the set-off of Social Security Institution premium debts and of debts owed to general budget administrations).

b) Assignment by the exporter of a receivable arising from exports.

c) Agreements to be drawn up for export connections.

ç) Purchase and sale of goods subject to transit trade.

d) Purchase of goods to be exported in the form in which they were procured.

e) Importation of packaging materials subject to the temporary importation regime with full exemption from import duties pursuant to Article 131 of Customs Law No. 4458 of 27/10/1999, and the temporary exportation and importation of packaging materials of goods definitively exported.

f) Imports made within the scope of an inward processing authorisation during the period of validity of the authorisation.

g) Imports or domestic purchases made within the scope of an Inward Processing Authorisation Certificate during the period of validity of the certificate.

ğ) Purchase, in consideration of exports of finished products made, of the inputs used in the production of those products from the Turkish Grain Board (Toprak Mahsulleri Ofisi) or from sugar factories designated by the Sugar Authority.

2. Transactions relating to the other foreign exchange earning activities listed below that are covered by a Tax, Duty and Fee Exemption Certificate shall be exempt from fees, provided that this is within the validity period of the certificate and limited to the amount stated in the certificate.

a) Of the investments included in the current year investment programme put into force by decision of the President of the Republic, and of the public investments of the Ministry of National Defence, the General Command of Gendarmerie and the Coast Guard Command not included in that programme, those financed (…) in foreign currency, the main contractor firms undertaking their construction (excluding subcontractors):

i) If they are full taxpayers, their deliveries, services and activities in the proportion corresponding to the (…) foreign currency, and the sales and deliveries of goods and materials and of services that full taxpayer manufacturing firms make, by producing them, to the firm undertaking the construction of that work for use in the said work,

ii) If they are limited taxpayers, the sales and deliveries made by full taxpayer manufacturing firms (including the firms that have contracted the work) producing the goods and materials that the said firm will use in that work,

iii) In the case of a partnership of full and limited taxpayer firms, for the full taxpayer firm in proportion to its own activity, and for the other firm, the sales and deliveries that full taxpayer firms make by producing within the framework of subparagraph (ii),

iv) Sales of services such as technical consultancy and engineering to be provided during the project to the public institutions owning the project and to the firms undertaking these projects within the framework of subparagraphs (i), (ii) and (iii) above.

b) i) Sales and deliveries made by full taxpayer manufacturing firms that have undertaken projects related to the fields of defence, security or intelligence approved by the Undersecretariat for Defence Industries, and by full taxpayer manufacturing firms undertaking research and development projects to be carried out in the fields of defence, security or intelligence, and maintenance and repair services arising after such sales and deliveries,

ii) Sales and deliveries made to public institutions and organisations concerned with the defence, security or intelligence of the country by full taxpayer manufacturing firms producing all kinds of platforms, systems, software, vehicles and equipment for defence, security and intelligence that the Undersecretariat for Defence Industries has indicated to be of importance for the fields of defence, security or intelligence, and by full taxpayer manufacturing firms undertaking research and development projects to be carried out in the fields of defence, security or intelligence, and maintenance and repair services arising after such sales and deliveries,

iii) Sales and deliveries that full taxpayer manufacturing firms make, by producing, to the firms specified in subparagraphs (i) and (ii) of this subparagraph,

iv) Where the firm undertaking the works specified in subparagraphs (i) and (ii) of this subparagraph is a limited taxpayer firm, the sales and deliveries that full taxpayer manufacturing firms make to that firm by producing.

c) Sales and deliveries that full taxpayer manufacturing firms make by producing the goods specified in the list of investment goods determined by the Ministry of Economy.

ç) Sales and deliveries that full taxpayer manufacturing firms make, by producing, of components and parts in unassembled form to firms which may import such components and parts within the scope of an Investment Incentive Certificate.

d) Services and activities of full taxpayer firms undertaking investment projects to be carried out within the framework of the Build-Operate Model.

e) Activities of full taxpayer firms undertaking domestic or international (…) transport works put out to international tender by public institutions and organisations.

f) Land, sea or air transport services and activities, provided that the consideration earned in foreign currency from international freight and passenger transport is brought into the country.

g) Contracting, consultancy, software and engineering services to be performed for abroad.

ğ) Health services to be provided in consideration of foreign currency to foreign nationals (including diplomatic missions and their members), tourists or Turkish citizens working abroad during their stay in our country.

h) Sales of services in consideration of foreign currency made by tourism establishments and travel agencies in the course of their domestic and foreign tourism activities.

ı) Maintenance and repair services performed on behalf of firms resident abroad, provided that the consideration is received in foreign currency, and the maintenance and repair, refurbishment and conversion of Turkish and foreign flagged ships, aircraft or trucks departing on foreign voyages, and sales of goods (excluding fuel and lubricating oils) and services carried out within the scope of maintenance, repair, refurbishment and conversion.

i) Opening or operating stores abroad by full taxpayer firms for the purpose of marketing our export products.

j) Production activities related to the extraction and operation of minerals in consideration of royalty from mining basins put out to international tender by public institutions and organisations.

k) Sales of news, with or without images, by news agencies resident in the country to media outlets abroad.

l) Sales and deliveries that full taxpayer manufacturing firms winning tenders put out to international tender by public institutions and organisations for investment goods, industrial products and software services determined by the Ministry of Economy make by producing.

m) Activities and deliveries of full taxpayer manufacturing firms delivering industrial products that foreign organisations located in the country under the provisions of bilateral or multilateral international agreements are entitled to bring from abroad, and of full taxpayer contractor firms undertaking the construction and repair of facilities belonging to international organisations and to representations and organisations of foreign countries.

n) Of the firms undertaking construction and delivery works awarded within the scope of the project by institutions, organisations or companies undertaking projects carried out in Türkiye within the scope of bilateral or multilateral international agreements (including companies established or partnerships formed by them for the purpose of carrying out the project in the country) (excluding subcontractors):

i) If they are full taxpayers, their deliveries and services and the sales and deliveries that full taxpayer manufacturing firms make to these firms by producing,

ii) If they are in the form of a partnership of full and limited taxpayer firms, the deliveries and services that the full taxpayer firm will perform in proportion to its share in the partnership, and the sales and deliveries that full taxpayer manufacturing firms make to these firms by producing.

o) Services and activities of full taxpayer firms undertaking facility construction and renewal works within the scope of public private partnership.

3. The fee exemption shall be applied ex officio, without requiring the certificate, to undertakings to be submitted as an annex to the project form for the purpose of obtaining a Tax, Duty and Fee Exemption Certificate, and to guarantees prior to the contract stage and tender decisions relating to the transactions and activities listed in subparagraphs (a), (b), (d), (e), (g), (j), (l) and (o) of paragraph (2) of this article.

For the fee exemption to be applied to transactions that certificate holder firms carry out with persons and institutions from which they procure goods, materials or services relating to the work subject to the certificate, it is required that both parties to the transaction hold a certificate issued in relation to that work.

4. In the application of this article:

International tender: means a tender (…) put out by public institutions and organisations open to the participation of domestic and foreign firms separately or jointly,

Tax, Duty and Fee Exemption Certificate: means the certificate issued by the Ministry of Economy, valid on the date on which the transaction subject to the fee is carried out, which must be obtained and submitted in order for the fee exemption to be applied for the purpose of encouraging foreign exchange earning activities,

(as defined above).

The scope of full and limited tax liability referred to in this article shall be determined and established in accordance with the Income Tax Law and the Corporate Tax Law.

5. Where the transactions or activities listed in this article are not carried out in part or in full, the fee not collected for the part not carried out shall be recovered from the taxpayers together with the penalty and late payment interest in accordance with the provisions of Tax Procedure Law No. 213.

Within the scope of this article, organisations carrying out transactions by applying the fee exemption are obliged to notify the nature of the transaction subject to the exemption and the amount of the fee not collected to the tax office to which the persons concerned are attached for income or corporate tax purposes, within thirty days following the date on which the transaction is carried out.

Organisations that do not notify the tax office within thirty days following the date on which it is established that the transactions or activities listed in this article have not been carried out shall be jointly and severally liable, together with the persons concerned, for payment of the fee and the penalty and late payment interest.

6. For the purposes of the application of this article, the Ministry of Finance and the Ministry of Economy are jointly authorised to determine other foreign exchange earning activities in addition to the foreign exchange earning activities set out in the first and second paragraphs, the stages of the transactions and activities to which the exemption will be applied within the scope of the certificate, and other procedures and principles.

The laws whose dates and numbers are written below have been repealed:

a) No. 5887 of 25/2/1952,

b) No. 6401 of 11/3/1954,

c) No. 6608 of 20/5/1955,

d) No. 6765 of 29/6/1956,

e) No. 6955 of 26/7/1957,

f) No. 7406 of 6/1/1960,

g) No. 201 of 2/1/1961,

h) No. 405 of 2/2/1340,

i) the laws No. 216 of 15/4/1338, together with their additions and amendments,

j) the provisions concerning traffic fees of Law No. 6085 of 11/5/1953 and Law No. 232 of 12/1/1961,

k) Article 68 of Law No. 1234 of 3/5/1928,

l) the provisions concerning the visa duty of Article 1 of Law No. 3687 of 5/7/1939,

m) the provisions concerning the visa transit duty of Article 1 of Law No. 2864 of 18/12/1935,

n) the provisions concerning fees of the Law of 30/11/1330 on Foreign Joint-Stock Companies and Companies with Capital Divided into Shares and on Foreign Insurance Companies.

Until a new assessment survey is carried out, in calculating Title Deed and Cadastre fees:

1. For land:

a) (10) times the tax values of land and plots that were assessed or reassessed before 1 June 1942,

b) (10) times the tax values, as at that date, of land and plots that were reassessed after 1 June 1942,

2. For buildings:

a) (6) times the tax values, to be found in accordance with the Tax Procedure Law, of buildings whose gross revenues were assessed by assessment or reassessment before 1 June 1942,

b) (4) times the tax values, to be found in accordance with the Tax Procedure Law, of buildings whose gross revenues were assessed by assessment or reassessment between 1 June 1942 (inclusive) and 28 February 1947 (inclusive),

c) (2) times the tax values, to be found in accordance with the Tax Procedure Law, of buildings whose gross revenues were assessed by assessment or reassessment between 1 March 1947 (inclusive) and 11 May 1953 (inclusive),

d) the tax value as such, to be found in accordance with the Tax Procedure Law, of buildings whose gross revenues were assessed by assessment or reassessment after 12 May 1953 (inclusive),

shall be accepted as the tax value.

Transactions relating to fees pertaining to periods before the entry into force of this Law shall be subject to the former provisions.

However, of the provisions relating to penalties, whichever is in favour of the taxpayer shall be applied.

Fees and penalties accrued but not collected up to the date of entry into force of this Law pursuant to Law No. 5887 by reason of transactions falling outside the scope of fees under this Law, or in the name of persons exempted from fees, shall be cancelled.

Licences, sale permits and similar documents obtained, as at the date of entry into force of this Law, by paying their fees under the former provisions so as to be valid for one year shall be valid only until the end of the fiscal year in which this Law enters into force.

Added: 11/8/1999, Law No. 4444, Art. 12

The values declared by taxpayers who make a new declaration between 1/11/1999 and 31/12/1999 pursuant to provisional Article 18 of the Property Tax Law shall be accepted as the registered value or the property tax value in the application of title deed and cadastre fees. These declared values shall be subjected to revaluation in subsequent years and taken into account in the calculation of the fee.

Added: 31/10/2012, Law No. 6358, Art. 18

Foreign personnel to be employed by the EXPO 2016 Antalya Agency or by the official participants of EXPO 2016 Antalya, and the representatives of the official participants, shall be exempt from the visa, residence permit, Ministry of Foreign Affairs certification and fixed-term work permit fees set out in annexed tariff No. (6).

The provisions of this Law shall enter into force 3 months after the beginning of the month following its publication.

The provisions of this Law shall be executed by the Council of Ministers.

PROVISIONAL ARTICLES THAT COULD NOT BE INCORPORATED INTO PRINCIPAL LAW No. 492 OF 2/7/1964:

1. Provisional articles of Law No. 2588 of 21/1/1982:

For events and legal situations subject to property purchase tax, immovable property value increase tax and income tax relating to periods before the date of entry into force of this Law, the Property Purchase Tax Law, the provisions of Finance Law No. 1318 relating to the Immovable Property Value Increase Tax and the relevant provisions of the Income Tax Law, together with the provisions of the laws relating to the additions and amendments to these laws, shall apply.

The Council of Ministers is authorised to make reductions of up to 50% in the tax rates and tariffs recorded in the specific parts and sections of Property Purchase Tax Law No. 198, Finance Law No. 1318 (the provisions relating to the Immovable Property Value Increase Tax) and Financial Balance Tax Law No. 1598, repealed by this Law, for events and legal situations occurring in the 1982 budget year, and to determine the principles and procedures relating to these reductions.

2. Provisional article of Law No. 3239 of 4/12/1985:

a) Of the transactions specified in subparagraphs (a) and (c) of item 13 of tariff No. (4) annexed to Law No. 492 that require the submission of a Property Tax return, for those for which the Property Tax return filing period (including the additional period) has expired by the date of entry into force of this Law and which have not been shown in the land register, if they are shown in the land register by 31/12/1987, the provision of the last paragraph added to the said tariff by this Law shall not be applied to the taxpayers concerned.

b) If, of the fees written in the section VIII, Radio Fees, added by this Law to tariff No. (8) annexed to Fees Law No. 492 (excluding the provisions relating to annual fees), those relating to the period between 7/10/1983 and the date of entry into force of this Law, and the annual fees for all transactions and documents brought within the scope of fees by this Law, are paid by 1/4/1986, no penalty shall be applied.

Fees paid pursuant to the provisions of repealed Radio Law No. 3222 shall be set off against the fees to be paid pursuant to the provisions of this Law.

3. Provisional articles of Law No. 3505 of 3.12.1988:

Where taxes assessed and fallen due but unpaid up to the date of entry into force of this Law (including that date), and taxes which as of that date have been made subject to dispute or for which the time limit for bringing an action has not yet expired and whose amount does not exceed 500,000 lira, are paid with an increase of 30% by the end of 31.12.1988, on condition of not creating a dispute and of withdrawing from a dispute already created, the collection of the late payment surcharge, late payment interest and tax penalties corresponding to these taxes paid shall be waived.

Where 30% of the late payment surcharge, late payment interest and tax penalties relating to taxes whose principal amounts have been paid in part or in full before the date of entry into force of this Law, per each type of tax, taxation period and tax office, and whose amount does not exceed 500,000 lira per type of tax, is paid by the end of 31.12.1988, the collection of the remaining 70% shall be waived.

The procedures and principles relating to the application of this article shall be determined by the Ministry of Finance and Customs.

a) Exports,

b) Foreign-exchange-earning activities linked to an export incentive certificate, and imports within the scope of that certificate,

c) Investment loans obtained for investments for which an export or foreign-exchange-earning undertaking has been given and which are linked to an investment incentive certificate, and the incorporation of companies and capital increases within the scope of that certificate, and, where immovable property and easement rights are contributed as capital in kind, their registration in the land register in the name of the company,

These transactions and the documents issued in connection with them shall be exempt, until 31.12.2003, from stamp duty under Law No. 488 and from fees under Law No. 492.

Where the loans are used for purposes other than those intended, the undertaken exports are not realised, or the conditions in the incentive certificate are not fulfilled, the stamp duties and fees not collected shall be recovered from the exporting or investing persons or entities, together with penalties and late payment interest, in accordance with the provisions of Tax Procedure Law No. 213.

Entities carrying out transactions by applying the stamp duty and fee exemption in the matters specified above shall be obliged to notify the nature of the exempted transaction and the amount of the tax and fee not collected to the tax office to which the persons concerned are attached for income or corporate tax purposes, within 30 days following the date on which the transaction is carried out.

Banks that fail to notify the tax office within 30 days following the date on which it is established that the export undertaking has not been realised or that the incentive conditions have not been complied with, and entities that fail to make the notification required under the preceding paragraph, shall be jointly and severally liable, together with the persons concerned, for payment of the stamp duty, fee, penalty and late payment interest.

For the purposes of applying this article, what constitutes foreign-exchange-earning activities and the procedures and principles for the application of this article shall be jointly determined by the Minister of State to whom the Undersecretariat of the State Planning Organisation is attached and the Minister of Finance and Customs.

4 – Provisional Article of Law No. 3689 dated 15/12/1990:

Collection shall be waived of the remaining 70% of late payment surcharges, late payment interest and tax penalties in respect of taxes which, as at the date on which this Law enters into force (that date included), do not exceed 3,000,000 lira for each tax type, taxation period and tax office, or 25,000,000 lira for taxes assessed on annual returns, and which have fallen due but remain unpaid or whose payment period has not yet expired, on condition that the whole of such taxes and 30% of each of the late payment surcharges, late payment interest and tax penalties attributable to those taxes are paid in full in two equal instalments, one half by the end of 31.12.1990 and the other half by the end of 31.1.1991, and that no dispute is raised and any disputes already raised are withdrawn.

Where the whole of the taxes assessed supplementarily, ex officio or administratively which are in dispute on the date on which this Law enters into force or for which the time limit for bringing an action has not yet expired, and whose amount for each tax type, taxation period and tax office does not exceed 3,000,000 lira, or 25,000,000 lira for taxes assessed on annual returns, and 30% of each of the late payment surcharges, late payment interest and tax penalties attributable to those taxes are paid in two equal instalments, one half by the end of 31.12.1990 and the other half by the end of 31.1.1991, collection shall be waived of the remaining 70% of the late payment surcharges, late payment interest and tax penalties, on condition that no dispute is raised and any disputes already raised are withdrawn. In calculating the late payment interest falling within the scope of this paragraph, the accrual date of the assessment shall be taken into account as the expiry date of the time limit for bringing an action.

In the application of this Law; of the late payment surcharges and late payment interest deemed principal pursuant to Article 51 of Law No. 6183, as amended by Article 24 of Law No. 3505, and whose amount for each tax type, taxation period and tax office does not exceed 3,000,000 lira, or 25,000,000 lira for taxes assessed on annual returns;

– as regards the amount deemed principal as at 1.1.1989, the remaining 70%, on condition that 30% thereof is paid in two equal instalments, one half by the end of 31.12.1990 and the other half by the end of 31.1.1991,

– as regards the amounts deemed principal as at 1.1.1990, the remaining 80%, on condition that 20% thereof is paid in two equal instalments, one half by the end of 31.12.1990 and the other half by the end of 31.1.1991, and the late payment surcharges applied during 1990 to the sums deemed principal on 1.1.1990,

shall be waived from collection, provided that no dispute is raised in this respect and any disputes already raised are withdrawn.

Where 20% of the late payment surcharges, late payment interest and tax penalties relating to taxes whose principal amounts, for each tax type, taxation period and tax office, were paid in part or in full before the date on which this Law enters into force, and whose amount for each tax type does not exceed 3,000,000 lira (25,000,000 lira in respect of annual returns), is paid in two equal instalments, one half by the end of 31.12.1990 and the other half by the end of 31.1.1991, collection of the remaining 80% shall be waived.

Where debts exceed the amounts specified in this Law, the provisions of the paragraph above shall also apply to the portion of those debts up to the amounts specified in the Law.

Amounts collected before the date of publication of this Law in respect of receivables falling within the scope of this Law, and payments made under this Law, shall not be refunded or returned to the taxpayer.

The procedures and principles for the application of this article shall be determined by the Ministry of Finance and Customs.

5 – Provisional Article of Law No. 4008 dated 24/6/1994:

1 – The fees for the 1994 partial period shall not be collected in respect of those documents, among the documents listed in the section XI, Financial activity permit certificate fees, added by Article 34 of this Law to Tariff (8) annexed to the Law on Fees and brought within the scope of annual fees, which had been issued by the date on which this Law enters into force.

6 – Provisional Article of Law No. 5281 dated 30/12/2004:

The Ministry of Finance shall be authorised to determine the principles and procedures concerning the actions to be taken due to the discontinuation of the use of stamp duty and fee stamps pursuant to the amendments made by this Law to the Stamp Duty Law and the Law on Fees.

7 – Provisional Article of Law No. 5951 dated 28/1/2010:

The amendment made by Article 3 of this Law to item (1) of the section "XI- Financial activity fees" of Tariff (8) annexed to Law on Fees No. 492 shall also apply to fees accrued in 2010, and the fee amount corresponding to the difference shall be deemed accrued as of the date of publication of this Law and shall be paid within one month. The annual fees relating to the documents of the branches, outside free zones, of all banks in operation as of the date of publication of the Law shall, for the year 2010, be deemed accrued as of the date of publication of this Law and shall be paid within one month.

8- Provisional Article of Law No. 6217 dated 31/3/2011:

In the application of Article 13 of this Law, the fee amounts in force on the date on which the appeal on points of law, appeal on facts and law (istinaf) or objection is lodged shall be taken as the basis.

(1) SCHEDULE NO. 1

Amended: 21/11/1980, Law No. 2345, Art. 2

Amount Applied

Amount Introduced by Law

Judicial fees:

(A) Amended: 21/1/1982, Law No. 2588, Art. 14 Court Fees:

In civil, criminal and commercial actions, in non-contentious judicial matters in administrative actions, in individual applications to the Constitutional Court and before enforcement review authorities

I. Application fee:

In requests for filing an action or intervening in an action by petition or by record, or for the designation of the place of deposit, interim injunction, precautionary attachment or preservation of evidence,

1. In courts of peace and enforcement review authorities

(335,20 TL.)

29.400 TL.

2. In courts of first instance and administrative courts

(732,00TL.)

60.000 TL

3. Amended: 25/12/2003, Law No. 5035, Art. 34 In Regional Courts of Appeal, Regional Administrative Courts, the Court of Cassation, the Council of State and the High Military Administrative Court

(Where an application is made anew to the competent court or the court having jurisdiction because the court has rendered a decision of lack of competence or lack of jurisdiction, this fee shall not be collected.)

(1.124,50 TL.)

(15.300.000 TL.)

4. Added: 30/3/2011, Law No. 6216, Art. 75 In the Constitutional Court

(6.024,10 TL)

150,00 TL

II. Hearing fee:

(For hearings the postponement of which is caused by the parties or their attorneys.)

1. Courts of peace:

a) In actions concerning a specific value, on the amount in dispute (not less than (35.600) (411,60) TL),

(Per mille 2,27)

Per mille 1,2

b) In actions where there is no specific value

(411,60 TL.)

35.600 TL.

2. In courts of first instance and administrative judicial authorities (not less than 60.000 (735) TL)

(Per mille 2,27)

Per mille 1,2

III. Decision and judgment fee:

1. Proportional fee:

a) In actions concerning a specific value, where a decision is rendered on the merits, on the disputed value adjudicated

(Per mille 68,31)

Per mille 36

Additional provision: 4/12/1985, Law No. 3239, Art. 96-A Amended sentence: 15/7/2016, Law No. 6728, Art. 36 No fee shall be collected under the provisions of this subparagraph in arbitral proceedings. The President of the Republic is authorised, jointly or separately according to the types of action, to reduce the rate set out in this subparagraph to as low as per mille 10 or to increase it up to the rate set out in the Law.

b) Judgments on the termination of co-ownership of an immovable among shareholders by way of sale (On the sale price of the immovable)

(Per mille 11,38)

Per mille 6

c) Judgments on the partition of an immovable among shareholders (On the value of the immovable partitioned)

(Per mille 4,55)

Per mille 2,4

d) Judgments awarding maintenance (On the amount of maintenance for one year)

(Per mille 11,38)

Per mille 6

e) Amended: 25/12/2003, Law No. 5035, Art. 34 The above rates shall likewise apply to decisions of the Regional Courts of Appeal, Regional Administrative Courts, the Council of State, the High Military Administrative Court and the Court of Cassation upholding a judgment or adjudicating the merits of the matter.70

f) Added: 21/2/2007, Law No. 5582, Art. 32 In actions concerning a specific value and, in the pursuit of receivables arising from housing finance as defined in paragraph 1 of Article 38/A of the Capital Markets Law No. 2499

and of receivables of the Housing Development Administration secured by pledge, where a decision on the merits is rendered in respect of requests for the annulment of an auction, on the disputed value adjudicated

(Per mille 68,31)

Per mille 54

The President of the Republic is authorised, jointly or separately according to the types of action, to reduce the rate set out in this sub-subparagraph to as low as per mille 10 or to increase it up to the rate set out in the Law.

Proportional fees may not be less than 60.000 (427,60 TL) lira.

g) Added: 24/11/2021, Law No. 7343, Art. 34 Where the annulment of an auction is requested within the scope of Article 134 of the Enforcement and Bankruptcy Law No. 2004 dated 9/6/1932 by persons other than the creditor requesting the sale, the debtor, interested parties registered in the official register and holders of limited real rights, on the auction price

(Half of this fee must be paid in advance when making the request. If the request is accepted, this fee shall not be charged to any other person and shall be refunded upon request. If the request is rejected, the fee collected shall not be refunded to the person requesting the annulment of the auction and the remaining part of the fee shall be collected from the person requesting the annulment of the auction.)

Proportional fees may not be less than (615,40 TL).

(Per mille 68,31)

per mille 68,31

2. Fixed fee:

a) In decisions on the merits rendered in actions other than those under paragraph 1 and in actions where the constitution of parties is not possible, in decisions dismissing the action and in decisions of enforcement review authorities other than those under paragraph 1

(732,00 TL.)

60.000 TL.

b) Amended: 25/12/2003, Law No. 5035, Art. 34 In decisions of the Court of Cassation, the Council of State and the High Military Administrative Court concerning the merits or rejecting requests for rectification of decision in the actions set out in paragraph (a)

(1.526,20 TL.)

20.600.000 TL.

c) Amended: 25/12/2003, Law No. 5035, Art. 34 In decisions on stay of enforcement of the Regional Courts of Appeal, Administrative Courts, Regional Administrative Courts, the Court of Cassation, the Council of State and the High Military Administrative Court73

(1.206,00 TL.)

16.400.000 TL.

d) In decisions on preservation of evidence, precautionary attachment and interim injunction

(1.206,00TL.)

97.400 TL.

e) Added: 21/3/2018, Law No. 7103, Art. 22 Where disputes in pending actions are resolved through mediation, in decisions rendered on the basis of the final mediation record

(732,00 TL)

35,90 TL

IV. Fees for appeal on points of law, appeal on facts and law (istinaf) and objection: Added: 4/6/2008, Law No. 5766, Art. 11; Amended: 31/3/2011, Law No. 6217, Art. 13

a) In appeals on points of law lodged with the civil chambers of the Court of Cassation

(3.608,50 TL)

90 TL

b) Annulled by Constitutional Court decision of 20/10/2011, E. 2011/54, K. 2011/142

(…)

c) In appeals on points of law lodged with the Council of State

(3.608,50 TL)

90 TL

d) In appeals (istinaf) lodged with regional administrative courts, including objections relating to stay of execution

(2002,00 TL)

50 TL

e) In appeals (istinaf) lodged with the civil chambers of regional courts of appeal

(2002,00 TL)

50 TL

f) Annulled by Constitutional Court decision of 1/11/2012, E. 2011/64, K. 2012/168

g) Annulled by Constitutional Court decision of 1/11/2012, E. 2011/64, K. 2012/168

h) Annulled by Constitutional Court decision of 1/11/2012, E. 2011/64, K. 2012/168

V. On-site inspection fee: Added: 23/7/2010, Law No. 6009, Art. 20

(5.188,00 TL.)

120 TL.

(For carrying out on-site inspection or

determination decisions rendered by courts ex officio or upon request)

B) Enforcement and bankruptcy fees:

I. Enforcement fees:

1. Fee for application to enforcement

(732,00 TL.)

60.000 TL.

2. In enforcement proceedings of unspecified value, fee for execution of the enforcement

(732,00 TL.)

60.000 TL.

3. In enforcement proceedings of specified value, collection fee, on the value:

a) On moneys paid before attachment upon service of the payment order or enforcement order

(Per cent 4,55)

Per cent 2,4

b) On moneys paid after attachment and before sale

(Per cent 9,10)

Per cent 4,8

c) On moneys collected through the sale and conversion into money of attached or pledged property

(Per cent 11,38)

Per cent 6

d) On moneys collected through the attachment of salaries, wages, daily allowances and other service income of officials and employees of public and private institutions

(Per cent 4,55)

Per cent 2,4

e) On moneys paid, pursuant to paragraph 3 of Article 125 of the Enforcement and Bankruptcy Law, to creditors who have no request for proceedings

(Per cent 2,27)

Per cent 1,2

f) In the evacuation and delivery of immovables and ships:

aa) Where evacuated upon service of the enforcement order

(Per cent 2,27)

Per cent 1,2

bb) Where evacuation and delivery takes place through the enforcement office

(Per cent 4,55)

Per cent 2,4

g) Amended: 20/3/1981, Law No. 2430, Art. 4-B In the delivery of movables;

aa) In the case of delivery upon service of the enforcement order

(Per cent 2,27)

Per cent 1,2

bb) In the case of delivery through the enforcement office

(Per cent 4,55)

Per cent 2,4

h) Added: 21/2/2007, Law No. 5582, Art. 32 In the pursuit of receivables arising from housing finance as defined in paragraph 1 of Article 38/A of the Capital Markets Law No. 2499 and of receivables of the Housing Development Administration secured by pledge, the collection fees specified in this subparagraph shall be applied at one quarter.

4. Administration fees:

(For the administration of attached immovables, drawing up of lease contracts and keeping of accounts)

(504,80 TL.)

42.400 TL

5. Added: 6/12/2018, Law No. 7155, Art. 19 In enforcement proceedings within the scope of Law No. 7155

on the amount of the receivable subject to the proceedings

(The fee to be collected in this manner may not be lower than the fee for application

to enforcement.)

(Per cent 2)

II. Bankruptcy fees:

1. Fixed fee:

Fee for opening of bankruptcy or request for concordat and for participation in the estate

(1,206,00 TL.)

97.400 TL

2. Amended: 4/12/1985, Law No. 3239, Art. 96-A Fee on the value of the subject matter:

a) On the money distributed in bankruptcy

(Per cent 4,55)

Per cent 2,4

b) Amended: 28/2/2018, Law No. 7101, Art. 51 In concordat

aa) On the money agreed to be paid to creditors

(Per mille 2,27)

(Per mille 2,27)

bb) On the money agreed to be paid to pledgee creditors at the end of restructuring

(Per mille 1,13)

(Per mille 1,13)

III. Attachment, delivery and sale fee: Added: 23/7/2010, Law No. 6009, Art. 20

(For each transaction in which the enforcement and bankruptcy procedures set out in paragraphs (I) and (II) above are carried out by an official outside the office)

(1.718,80 TL.)

40 TL.

C) Trade Registry fees:

I. Entry and registration fees: (Including commercial enterprise pledge)

1. In the registration and publication of a commercial enterprise and its trade name:

a) In enterprises belonging to natural persons and cooperatives

(5.466,10 TL.)

428.600 TL.

b) In enterprises belonging to partnerships

(15.688,40 TL.)

1.225.600 TL.

c) In enterprises belonging to capital companies

(35.354,50 TL.)

2.757.400 TL.

2. In the registration and publication of persons authorised to represent (For each person):

a) In enterprises belonging to natural persons and cooperatives

(2.707,50 TL.)

214.000 TL.

b) In enterprises belonging to partnerships

(3.881,60 TL.)

305.200 TL.

c) In enterprises belonging to capital companies

(8.598,80 TL)

673.400 TL.

3. In the registration of changes in facts registered in the trade registry: (Including facts relating to commercial enterprise pledge) (No fee shall be collected for corrections not relating to content.)

a) In enterprises belonging to natural persons and cooperatives

(2.707,50 TL.)

214.000 TL.

b) In enterprises belonging to partnerships

(3.881,60 TL.)

305.200 TL.

c) In enterprises belonging to capital companies

(8.598,80 TL)

673.400 TL.

4. In the deletion of entries: (Including deletion of the commercial enterprise pledge entry)

a) In enterprises belonging to natural persons and cooperatives

(1.053,00 TL.)

84.800 TL.

b) In enterprises belonging to partnerships

(1.526,20TL.)

121.600 TL.

c) In enterprises belonging to capital companies

(2.707,50 TL.)

214.000 TL.

Each of the branches (including branches in Türkiye of foreign establishments) shall additionally be subject to the same fee.

II. Fees for copies of entries and documents and for certificates:

1. Per page of a copy of all or part of the entries in the main registry book relating to a commercial enterprise or of all documents kept in the registry office (Trade Registry Bylaw Article: 11/1)

(266,30 TL.)

23.600 TL.

2. For certificates (Trade Registry Bylaw Article: 11/2, 104, 105)

(895,80 TL.)

72.800 TL.

D) Other judicial fees (Common part):

I. Copy fees:

Amended: 20/3/1981, Law No. 2430, Art. 4-D

a) For a copy of each page of a judgment (Including certified photocopies)

(37,80 TL.)

6.200 TL.

b) For copies of each page of records of courts and authorities and of other documents (Including certified photocopies)

(37,80 TL.)

6.200 TL.

c) For copies of powers of attorney certified by attorneys (Including certified photocopies)

(104,00 TL.)

11.600 TL.

d) For copies of powers of attorney certified by the judge of peace (Including certified photocopies)

(104,00 TL.)

11.600 TL.

The same fees shall also be collected for copies obtained from criminal courts, except for copies required to be issued ex officio.

II. Custody fees:

For the acceptance and safekeeping of valuables deposited with court cash offices, on the value kept in custody:

a) Up to one year

(Per mille 11,38)

Per mille 6

b) For each year and fraction thereof exceeding one year

(Per mille 5,69)

Per mille 3

III. Inventory fees:

a) In general, in inventory and recording matters, on the value entered in the inventory, not less than 35.600 (411,60 TL.) lira

(Per mille 4,55)

Per mille 2,4

b) In the taking of inventories in succession matters:

aa) If there is a balance of assets and receivables, on that balance

(Per mille 4,55)

Per mille 2,4

bb) If there is a balance of debts or if assets and receivables are equal to debts

(1.124,50 TL.)

90.800 TL.

c) For inventories to be kept by the bankruptcy office

(1.124,50 TL.)

90.800 TL.

IV. Fees relating to succession matters:

In the inventory and determination of the estate and in the partition, liquidation and administration of the inheritance, on the values constituting their subject matter

(Per mille 4,55)

Per mille 2,4

(In the administration of an inheritance, a fee shall be collected for each year and fraction thereof.)

V. Fees relating to the drawing up of wills:

Official wills drawn up by the judge of peace pursuant to Article 479 of the Civil Code:

a) Those containing a specific sum

(Per mille 1,13)

Per mille 0,60

b) Those not containing a specific sum

(1.526,20 TL.)

121.600 TL.

(2) SCHEDULE NO. 2

Amended: 21/11/1980, Law No. 2345, Art. 2

Amount Applied

Amount Introduced by Law

Notary Fees

I. Proportional fees collected on value or weight:

1. Amended: 30/12/1980, Law No. 2366, Art. 2

For each signature on all kinds of instruments, contracts and papers containing a specific sum

(Per mille 1,13)

Per mille 0,60

Added paragraph: 29/3/2018, Law No. 7104, Art. 21 In transactions relating to the transfer of commercial plates of taxis, shared taxis (dolmuş), minibuses and public service vehicles, on the purchase and sale price (In the amount of the fee to be collected, the upper limit regulated in this paragraph shall not be taken into account.)

(Per mille 30)

(Per mille 30)

The total amount of the fee to be collected in this manner for all signatures may not be less than 121.600 (1.283,10 TL.) lira or more than 61.299.400 (661.283,60 TL.) lira.

2. Deposit fees:

For deposits of specified value entrusted to notaries for safekeeping

(Per mille 2,27)

Per mille 1,2

The fee amount may not be less than 11.600 (87,50 TL) lira; the fee is calculated annually. For each year exceeding one year, half the fee shall be collected additionally. Fractions of a year shall be counted as a full year.

3. Fee for the administration of immovables and movables:

(Per mille 4,55)

Per mille 2,4

The fee is calculated annually; for each year exceeding one year, half the fee shall be collected additionally.

Fractions of a year shall be counted as a full year. If the values of the immovables are not known, the values shall be determined by assessment.

4. Fee for drawing up a bill of lading:

In drawing up a bill of lading, for each gross ton of the goods

(13,778 TL.)

1.034 TL.

5. Added: 21/1/1982, Law No. 2588, Art. 15; Repealed: 4/12/1985, Law No. 3239, Art. 139 Rearranged: 4/12/2025, Law No. 7566, Art. 7 In the first registration of vehicles within the scope of the Highway Traffic Law No. 2918 dated 13/10/1983 and in the sale and transfer of registered vehicles, on the sale and transfer price, not less than 1.000 TL

This fee shall not be collected on sales and transfers of registered vehicles to holders of an authorisation certificate for trade in second-hand motor land vehicles.

(Per mille 2)

II. Fixed fees:

1. For each signature on instruments, contracts and papers that do not contain a specific sum and for which the fee amount to be collected is not separately specified in the law and the schedule

(233,80 TL.)

20.800 TL.

2. For each copy to be served on the addressee of all kinds of notifications (including notifications to be served on the addressee by notaries under the provisions of Law No. 6830), notices, warnings and protests

(411,60 TL.)

35.600 TL.

3. Amended: 15/7/2016, Law No. 6728, Art. 37 For each signature on powers of attorney

(307,90 TL)

12,40 TL.

4. Certification of books (excluding certifications made at the incorporation stage):

a) Opening, interim and closing certifications and annotations (For each book):

aa) Business book and all other kinds of books

(587,40 TL.)

48.400 TL.

bb) Book of professional earnings

(732,00 TL.)

60.000 TL.

cc) Books kept on a balance sheet basis

(732,00 TL.)

60.000 TL.

b) Sealing of pages in opening certifications:

Up to 100 pages (100 included)

(187,40 TL.)

17.600 TL.

For each 50 pages and more above 100 pages

(187,40 TL.)

17.600 TL.

Additional provision: 25/12/2003, Law No. 5035, Art. 35 The fees specified above shall likewise be collected for book certification transactions to be carried out by trade registry offices.

5. Copies and translations:

a) Per page of copies and photocopies of all kinds of contracts, instruments, written papers and records to be given to the persons concerned or to those submitting them

(37,80 TL.)

6.200 TL.

b) Per page of copies of translations and copies and translations of papers written in a foreign language (Including photocopies)

(104,00 TL.)

11.600 TL.

6. For deposits of unspecified value and wills entrusted to notaries for safekeeping, for each year (Fractions of a year are counted as a full year)

(411,60 TL.)

35.600 TL.

7. Fees for determinations and records:

Determination of contracts, instruments or written papers or of the condition and form of a thing or a place, and of the identity and statements of the persons concerned

(411,60 TL.)

35.600 TL.

8. Fees for attending lotteries, elections and meetings:

For records to be drawn up by attending, upon invitation, lotteries and drawings of lots, elections and meetings of private institutions

(7.817,90 TL)

612.200 TL.

9. Correction fee:

For each signature on declarations relating to corrections to be made provided that the nature and value of the previous transaction do not change

(80,40 TL.)

9.000 TL.

10. Contract termination fee:

For each signature in the termination of contracts which do not involve the acknowledgement of a debt or undertaking of specified value

(80,40 TL.)

9.000 TL.

11. For the drawing up of instruments, contracts and papers concerning general releases, general receipts, arbitration agreements, instruments and contracts of disposition mortis causa, life maintenance contracts, foundations, family foundations, adoption, administration of spousal rights, instruments of acknowledgement of paternity, inheritance partition contracts, certificates of inheritance and subdivision contracts not containing a specific sum, and revocation and termination thereof and ancillary matters thereto, and for records to be drawn up ex officio by the notary

(1.526,20 TL.)

121.600 TL.

(3) SCHEDULE NO. 3

Amended: 21/11/1992, Law No. 2588, Art. 16

Amount Applied

Amount Introduced by Law

Tax judicial fees:

In actions filed before Tax Courts, Regional Administrative Courts and the Council of State in respect of disputes concerning taxes, duties, fees and similar financial obligations and the surcharges and penalties connected thereto.

I. Application fee:

a) Application to Tax Courts and Regional Administrative Courts

(732,00 TL.)

60.000 TL.

b) Application to the Council of State

(1.526,20 TL.)

121.600 TL.

c) Added: 4/6/2008, Law No. 5766, Art. 11 In appeals on points of law to the Council of State

(3.189,50 TL.)

60 YTL

d) Added: 4/6/2008, Law No. 5766, Art. 11 In appeals (istinaf) to be lodged with the Regional Administrative Court

(2.121,70 TL.)

40 YTL

II. Proportional fees:

a) In decisions of the tax court and the regional administrative court:

In final decisions of the tax court and in decisions of the regional administrative court upon an action filed by the taxpayer against assessment and penalty imposition transactions, on the total value of the disputed taxes, duties, fees and similar financial obligations and the surcharges and penalties connected thereto adjudicated, not less than 60.000 (615,40 TL.) lira

(Per mille 4,55)

Per mille 2,4

b) In decisions of the Council of State:

On the total value of the disputed taxes, duties, fees and similar financial obligations and the surcharges and penalties connected thereto adjudicated, not less than 121.600 (1.283,10 TL.) lira

(Per mille 9,10)

Per mille 4,8

(The proportional fee previously paid shall be set off against this amount)

III. Fixed fee:

Relating to assessment or penalty imposition and other transactions shown in the positions above and not subject to the proportional fee:

a) In decisions of the tax court and the regional administrative court

(732,00 TL.)

60.000 TL.

b) In decisions of the Council of State

(1.526,20 TL.)

121.600 TL.

c) In decisions on stay of execution of the regional administrative court and the Council of State

(1.526,20 TL.)

121.600 TL

IV. Copy fees:

For copies of decisions to be given upon the request of the parties, per page of the copy of the decision (Including photocopies)

(25,00 TL.)

5.000 TL.

(4) SCHEDULE NO. 4

Amended: 21/11/1980, Law No. 2345, Art. 2

Amount Applied

Amount Introduced by Law

Fees to be collected for Land Registry and Cadastre transactions:

I. Land Registry Transactions:

1. For the registration of immovables that have remained unregistered, on the assessed value

(Per mille 11,38)

Per mille 6

2. For the registration of places acquired by filling, with or without permission, on sea, lake and river shores, on the value to be assessed

(Per mille 1593,9)

Per mille 840

3. Amended: 15/1/2009, Law No. 5831, Art. 6 a) In the partition, in kind or by subdivision, of immovables included in the estate among statutory and appointed heirs, on the registered value

(Per mille 22,77)

(Per mille 18)

b) In the revocation of gifts of immovables and limited real rights, provided that it is not collected on their transfer by succession, and in the execution of wills or in acquisition by way of lottery and prize, on the registered value

(Per mille 11,38)

(Per mille 9)

4. In gifts of immovables and real rights other than ownership, in the gratuitous waiver of a usufruct in favour of the bare owner other than by statutory heirs, and in the termination of a usufruct upon expiry of the term in time-limited usufructs, on the registered value

(Per mille 68,31)

Per mille 36

5. In the registration, transfer by succession, gift, bequest, assignment and other dispositive transactions of fishing weir (dalyan) and seine (voli) sites, on the assessed value or the declared price, whichever is higher

(Per mille 68,31)

Per mille 36

6. a) In subdivision, partition or consolidation transactions, on the registered values

(Per mille 11,38)

Per mille 6

b) Amended: 15/1/2009, Law No. 5831, Art. 7 In the partition, by consent or by judgment, among shareholders of parcels that have become co-owned as a result of the implementation of zoning parcellation plans, on the registered value

(Per mille 11,38)

Per mille 9

c) In the partition, in kind or by subdivision, by consent or by judgment, among shareholders of property subject to co-ownership other than under the paragraphs above, on the registered value

(Per mille 4,55)

Per mille 2,4

7. In the creation of a mortgage:

a) On the amount of the debt secured by the mortgage

(Per mille 4,55)

Per mille 2,4

b) In the removal of one of the immovables included in the mortgage and the inclusion of another, or in the addition of security, on the amount of the debt

(Per mille 4,55)

Per mille 2,4

c) In subsequently requested changes to the ranks of existing mortgages, on the amount of the debt Additional provision: 15/7/2016, Law No. 6728, Art. 38 (In mortgage creation transactions between merchants, the fees calculated under this paragraph shall be applied at the rate of fifty per cent.)

(Per mille 2,27)

Per mille 1,2

8. Provisional registrations:

In registrations to be made pursuant to Article 921 of the Civil Code, on the registered value

(Per mille 2,27)

Per mille 1,2

9. For the annotation in or registration with the register of community of property and joint ownership of property, contractual rights of pre-emption, purchase and repurchase, family homesteads, and the appointment of an absolute heir or an heir charged with transfer, on the registered value

(Per mille 6,83)

Per mille 3,6

10. In the annotation of ordinary or usufructuary lease contracts in the land register, on the total rent to be calculated according to the term of the contract and, if there is no contract or the term is not specified in the contract, on the rent for one year

(Per mille 6,83)

Per mille 3,6

11. In the entry of accessories in the land register, on their declared value

(Per mille 4,55)

Per mille 2,4

12. Amended: 18/2/2009, Law No. 5838, Art. 17 In the annotation in the land register of promise-to-sell contracts and contracts of promise to create a servitude, on the price stated in the contract (This price may not be less than the property tax value of the immovable subject to the contract or more than twice the property tax value), and for those without consideration, on the property tax value

(Per mille 6,83)

Per mille 5,4

13. a) Amended: 18/2/2009, Law No. 5838, Art. 17 In the registration of buildings and other facilities to be constructed on building plots and land (For each independent unit and other facility)

(4.752,40 TL)

100 TL

In the registration of social housing, workers' houses and dwellings of lower quality than these as determined and announced by the Ministry of Finance upon obtaining the opinion of the Ministry of Public Works and Settlement

(For each independent unit)

(2.371,80 TL.)

50 TL

Where no registration is made in the land register, the collection of this fee shall also be carried out on the same principles.

b) In the acquisition of the share subject to pre-emption by the holder of the right of pre-emption on the basis of a judgment, on the registered value

(Per mille 22,77)

Per mille 12

c) Amended: 18/2/2009, Law No. 5838, Art. 17 In all kinds of corrections of type and entry other than under paragraph (a) (for each transaction)

(2.371,80 TL.)

50 TL

14. Amended: 21/1/1982, Law No. 2588, Art. 17 For the cancellation of registrations and annotations relating to transactions falling within the scope of the Land Registry Fee

(504,80 TL.)

42.400 TL.

15. In the registration in the names of members of immovables to be distributed by building cooperatives to their members, on the registered value

(Per mille 2,27)

Per mille 1,2

16. In the issuance of copies of maps relating to immovables, for the copy relating to each parcel

(1.053,00 TL.)

84.800 TL.

17. For each copy of an entry relating to immovables to be given upon the request of the persons concerned, and per page of copies of documents to be issued (Including photocopies)

(187,40 TL.)

17.600 TL.

18. In the exclusion of the right of partition, for its entry in the declarations column, on the registered value of the immovable

(Per mille 11,38)

Per mille 6

19. In the correction by judgment of registrations made by way of simulation, on the registered value

(Per mille 136,62)

Per mille 72

20. Added: 21/1/1982, Law No. 2588, Art. 17

a) Amended: 4/12/1985, Law No. 3239, Art. 96-B In the transfer and acquisition of immovables against consideration or on the basis of a life maintenance contract or under the provisions on exchange, on the declared transfer and acquisition price, not less than the property tax value of the immovable (in cases of compulsory enforcement and termination of co-ownership, on the sale price; in expropriations, on the assessed price), separately for the transferor and the transferee,

The provisions of this paragraph shall also apply to the transfer of immovables not registered in the land registry by means of contracts for the transfer of possession. The fee to be calculated shall be notified, before the contracts for the transfer of possession are concluded, by a declaration whose form and content shall be determined by the Ministry of Finance and Customs and shall be paid within the period for filing the declaration.

Added paragraph: 23/2/2017, Law No. 6824, Art. 6 The President of the Republic is authorised, jointly or separately according to the types of immovables, the first sale of newly constructed dwellings or workplaces, acquisition in exchange for real estate certificates, classes, sizes, locations and tax values, to increase the statutory rate relating to this subparagraph up to twofold and to reduce it down to one tenth.

(Per mille 20)

Per mille 10

b) In the contribution of immovables, servitudes and real burdens as capital to capital companies, on the value determined by the commercial court, for the transferee, and in cases of transfer of immovables, for the transferor

(Per mille 20)

Per mille 15

c) In the acquisition of a real burden by way of creation and transfer, on the price paid for the creation and transfer (Where this price consists of doing or giving something at specified times, the price of the burden shall be deemed equal to 20 times the things to be given or done each year), for the transferee

(Per mille 20)

Per mille 1087

d) On the price paid for the creation and transfer of permanent and independent rights having the status of immovables (This price may not be less than half or more than twice the property tax value of the immovable on which the right is created), for the transferee

(Per mille 20)

Per mille 1087

e) Amended: 18/2/2009, Law No. 5838, Art. 17 In the creation and transfer of a servitude on an immovable (excluding construction servitudes created under the Condominium Law No. 634), on the price paid for the creation and transfer (This price may not be more than twice the property tax value of the immovable on which the right is created), for the transferee

(Per mille 20)

(Per mille 15)

f) In the acquisition of bare ownership against consideration, on the transfer price, separately for the transferor and the transferee

(Per mille 20)

Per mille 1087

g) Added: 21/11/2012, Law No. 6361, Art. 51 During the sale to the lessor of immovables leased under lease contracts concluded by the sale and leaseback method on condition of being reacquired by the lessee at the end of the contract term, from the transferor (Where it is established that the immovable has not been reacquired by the lessee in any manner, the fee amount corresponding to the difference between the rate in subparagraph (a) and the rate in this subparagraph shall be collected from the persons concerned together with default interest in accordance with the provisions of Law No. 213.)

(Per mille 4,55)

Per mille 3,96

The values of the usufruct referred to in paragraph (e) above and of the bare ownership referred to in paragraph (f) may not be lower than the amounts calculated pursuant to the last paragraph of Article 64 of this Law.

II. Cadastre and land titling transactions:

Amended: 4/12/1985, Law No. 3239, Art. 96-B

As a result of cadastre and land titling transactions, in respect of certain immovables registered in the land register,

on the registered value:

a) In the cadastral survey or land titling of immovables registered in the land registry in the name of the person or of his or her deceased predecessor and belonging to those who filed a declaration in the cadastre or who were present at the determination in land titling,

(Per mille 6,83)

Per mille 3,6

b) In the cadastral survey or land titling of immovables registered in the land registry in the name of the person or of his or her deceased predecessor and belonging to those who did not file a declaration in the cadastre or who were not present at the determination in land titling,

(Per mille 11,38)

Per mille 6

c) In the cadastral survey or land titling, in the name of the possessor, of immovables originally without title deeds, from those who filed a declaration and those who were present at the determination,

(Per mille 9,10)

Per mille 4,8

d) In the cadastral survey or land titling, in the name of the possessor, of immovables originally without title deeds, from those who did not file a declaration and those who were not present at the determination,

(Per mille 13,66)

Per mille 7,2

Additional provision: 25/12/2003, Law No. 5035, Art. 36 No fee shall be collected for the renewal of cadastral transactions.

(The fee amount to be paid pursuant to the paragraphs above may not be less than 35.600 (346,10 TL.) lira for each parcel.)

In land registry and cadastre transactions as well, the minimum amount of proportional fees is 35.600 (346,10 TL.) lira. Added sentence: 9/3/2023, Law No. 7440, Art. 14 However, in transfers and acquisitions relating to each immovable subject to sale by way of termination of co-ownership within the scope of paragraph I/20-a, the minimum fixed fee amount required to be collected under this paragraph shall be collected once from each of the transferor and the transferee, without being associated with the number of transfers and acquisitions.

Additional provision: 4/12/1985, Law No. 3239, Art. 96-B; Repealed: 18/2/2009, Law No. 5838, Art. 32

(5) SCHEDULE NO. 5

Amended: 21/11/1980, Law No. 2345, Art. 2

Amount Applied

Amount Introduced by Law

Consular fees:

I. Fees to be collected on value:

1. In estate matters:

a) For the inventory, determination, administration and liquidation of the estate

(Per mille 22,77)

Per mille 6

b) Where the estate is inventoried, determined, administered and liquidated by local officials, for the supervision carried out by the consulate

(Per mille 11,38)

Per mille 6

2. Settlement agreements:

(On the value stated in the decision:)

a) On the portion up to 50.000 (0,20 TL.) lira (50.000 (0,20 TL.) included)

(Per mille 45,54)

Per mille 24

b) Additionally, on the portion exceeding 50.000 (0,20 TL.) lira

(Per mille 11,38)

Per mille 6

3. In the delivery of valuables:

In the delivery to the persons concerned of valuables left in trust with consulates and embassies abroad

(Per mille 6,83)

Per mille 3,6

4. For goods to be exported to Türkiye whose lists must be certified by consulates

(Per mille 2,27)

Per mille 1,2

II. Fees to be collected on tonnage in shipping matters:

1. Flag certificates to be issued to ships by consulates:

For each register ton

(26,633 TL.)

2.140 TL.

2. In the certification of manifests of commercial goods, for each gross ton of the goods

(13,797 TL.)

1.034 TL.

3. Issuance or visa of a bill of health, for each register ton

(13,797 TL.)

1.034 TL.

III. Fixed fees:

1. Certification of the ship's log:

a) Certification of the log

(2.312,00 TL.)

183.400 TL.

b) Addition of pages to the log

(895,80 TL.)

72.800 TL.

2. Visas of foreign commercial and pleasure aircraft subject to visa

(9.391,50 TL)

734.800 TL.

3. Certification of signatures and seals: a) Amended: 20/3/1981, Law No. 2430, Art. 5 Certification, not extending to the text, of signatures and seals, or of signatures and seals relating to certification, on written papers and copies issued by local authorities in the foreign country of residence and by foreign authorities in that country and to be submitted to Turkish authorities, or issued by Turkish authorities and to be submitted to local and foreign authorities in the foreign country of residence (Including photocopies)

(895,80 TL)

72.800 TL.

b) Certification of signatures and seals extending to the text (Including photocopies)

(1.830,20 TL.)

146.000 TL.

4. Amended: 20/3/1981, Law No. 2430, Art. 5 Certification that writings, papers and copies duly drawn up in a foreign country by the competent authorities conform to the laws in force in that country (Including photocopies)

(895,80 TL.)

72.800 TL.

5. Declarations, certificates, records and annotations relating to administrative matters:

a) For the first page

(895,80 TL.)

72.800 TL.

b) For each page after the first page

(411,60 TL.)

35.600 TL.

6. Upon the request of natural and legal persons:

a) Provision of the exact text of one or more articles of Turkish laws (For each page)

(1.526,20 TL.)

121.600 TL.

b) Certification of their translation (For each page)

(3.105,90 TL.)

244.800 TL.

7. Sealing of the estate

(2.312,00 TL.)

183.400 TL.

8. Appointment of experts and certification of expert reports

(1.366,00 TL.)

109.200 TL.

9. Other written papers and decisions relating to civil law matters not mentioned in this schedule or in Schedule No. (2) on notary fees

(895,80 TL.)

72.800 TL.

10. For the drawing up and execution outside the consulate of the written papers and transactions listed in this schedule, in addition to the principal fee

(2.312,00 TL.)

183.400 TL.

(6) SCHEDULE NO. 6

Amended: 10/4/1985, Law No. 3180, Art. 3

Amount Applied

Amount Introduced by Law

Fees for passports, residence permits, work permits, work permit exemptions, visas and Ministry of Foreign Affairs certification

I. Passport Fees:

1. Ordinary individual and joint passports:

(Including passports issued by consulates)

Those valid for up to 6 months

(2.806,50 TL.)

214.000 TL.

Those valid for 1 year

(4.103,00 TL.)

305.200 TL.

Those valid for 2 years

(6.698,50 TL.)

514.400 TL.

Those valid for 3 years

(9.516,00 TL.)

734.800 TL.

Those valid for more than 3 years

(13.410,40 TL.)

1.041.000 TL

In ordinary individual and joint passports, a separate fee shall be collected for each person registered in the passport. No fee shall be collected for accompanying children under 7 years of age registered in the passport.

Extensions of validity shall also be subject to the same amount of fee.

2. The fees collected for ordinary individual and joint passports shall likewise be collected, in accordance with the principles in paragraph 1, for stamped passports for foreigners provided for in Article 18 of the Passport Law No. 5682.

3. The extension by consulates of the validity of passports whose period of validity has expired shall be carried out without any penalty being imposed from the date of expiry of the validity of such passports.

II. Visa application and visa fees

1. Entry visas:

a) Single entry

(9.376,40 TL.)

367.000 TL.

b) Multiple entry

(31.410,00 TL.)

1.225.600 TL.

2. Transit visas:

(9.376,40 TL.)

367.000 TL.

a) Single transit

(18,813,80 TL.)

734.800 TL.

b) Double transit

(In joint passports, the fees shown in paragraphs 1 and 2 shall likewise be collected for each person.)

Amended provision: 25/12/2003, Law No. 5035, Art. 37 The Ministry of Foreign Affairs is authorised to determine, taking into account the principle of reciprocity, from the citizens of which countries a visa application fee and from the citizens of which countries a visa fee shall be collected, as well as the fee amounts.

3. Return visas relating to individual passports to be issued

upon request to foreigners on their departure from Türkiye

(15.672,10 TL.)

612.200 TL.

III. Fees for residence permits to be issued to foreigners and Ministry of Foreign

Affairs certification fees:

1- Amended: 25/12/2003, Law No. 5035, Art. 37 Residence permit:

For each day up to 1 month

(348,10 TL.)

(5.000.000 TL.)

(For the first month, this amount may not be less than 10 million (653,70 TL.) or more than 50 (3.359,90 TL.) million per permit.)

For each month after 1 month

(2.232,30 TL.)

(30.000.000 TL.)

In calculating the fee for the months after the first month, fractions of a month shall be taken into account as a full month

2. Ministry of Foreign Affairs certification fees

(5.448,30 TL.)

214.000 TL.

Added sentences: 28/12/2001, Law No. 4731, Art. 6 (Failure to obtain a residence permit or to extend its validity shall not prevent the collection of the fee to be calculated according to the schedule covering the period exceeded. The fee calculated in this manner shall be collected at twice the amount, without applying any penalty or default interest. Added sentence: 12/6/2002, Law No. 4761, Art. 7 The Ministry of Finance is authorised to determine residence permit fees, taking into account the principle of reciprocity.

IV- Added: 27/2/2003, Law No. 4817, Art. 34; Amended: 28/7/2016, Law No. 6735, Art. 27

Work permit and work permit exemption documents to be issued to foreigners:

1. Fixed-term work permit document and work permit exemption document:

Up to 1 year (1 year included) (Extensions of validity shall also be subject to the same amount of fee for each year.)

(12.574,90 TL)

500 TL

2. Indefinite work permit document:

(125.802,20 TL)

5.000 TL

3. Independent work permit document:

(125.802,20 TL)

5.000 TL

The Ministry of Foreign Affairs is authorised to determine work permit document fees, taking into account the principle of reciprocity. No fee shall be collected from foreigners whose work permit exemption is issued with a validity period shorter than three months, or from foreigners holding a Turquoise Card and their foreign spouse and the minor or dependent foreign children of the foreigner and of the spouse.

(7) SCHEDULE NO. 7

Amended: 21/11/1980, Law No. 2345, Art. 2

Amount Applied

Amount Introduced by Law

Ship and Port Fees

I. Ship registry transactions:

1. Ship certificates, for each register ton (may not be less than 367.000 (3.921,50 TL.) lira or more than 1.335.500.000 (264.495,20 TL.) lira.)

(5.689 TL.)

424 TL.

2. In the transfer against consideration of ships registered in the ship registry or in the correction of registrations made by way of simulation, on the price stated in the sale or simulation documents

(Per mille 22,77)

Per mille 12

(Where there is no document, or the price is not stated in the document, or it is lower than the market value, the fee shall be collected on the comparable value. Registrations of family establishments, exchange and acquisitive prescription shall also be subject to this principle.)

3. In the transfer of ships registered in the registry by a life maintenance contract, on the comparable value

(Per mille 5,69)

Per mille 3

4. In the creation, by contract against consideration, over ships registered in the ship registry

of a usufruct, on its price

(Per mille 5,69)

Per mille 3

5. On the amount of the debt secured by mortgages to be created on ships registered in the ship registry

(Per ten thousand 11,38)

Per mille 0,6

6. In the annotation of lease contracts in the ship registry, on the total rent stipulated in the contract

(Per ten thousand 11,38)

Per mille 0,6

7. For the cancellation of transactions falling within the scope of the fee

(411,60 TL.)

35.600 TL.

(May not exceed the fee amount collected on its registration)

8. For entry corrections made in the ship registry, for each register ton (may not be less than 35.600 (411,60 TL.) lira or more than 612.200 (8.823,10 TL.) lira.)

(5,689 TL.)

424 TL.

9. For copies of documents referring to the ship registry and copies of registry entries issued upon request (Including photocopies)

(187,40 TL.)

17.600 TL.

II. Port transactions:

1. Certificate of seaworthiness:

In addition to a fixed fee of at least 121.600 (1.526,20 TL.) lira, a fee shall be collected according to the following schedule:

For the first 150 tons, for each register ton

(17,580 TL.)

1.400 TL.

For the next 350 tons, for each register ton

(9,490 TL.)

792 TL.

Above 500 tons, for each register ton

(4,738 TL.)

294 TL

(The fee amount may not exceed 3.677.400 (47.156,80 TL.) lira.)

2. Tonnage measurement certificate:

In addition to a fixed fee of at least 244.800 (3.105,90 TL.) lira, a fee shall be collected according to the following schedule:

For the first 150 tons, for each register ton

(23,342 TL.)

1.834 TL.

For the next 350 tons, for each register ton

(23,342 TL.)

1.834 TL.

For the next 2.500 tons, for each register ton

(17,580 TL.)

1.400 TL.

Above 3.000 tons, for each register ton (The fee amount may not exceed 9.807.800 (125.817,80 TL.) lira.)

(9,490 TL.)

792 TL.

3. Amended: 27/12/2023, Law No. 7491, Art. 26 Port clearance certificate:

A fee shall be collected according to the following schedule:

From ships of 11-500 register tons

(1.283,90 TL)

750,00 TL

From ships of 501-2.000 register tons

(3.424,00 TL)

2.000,00 TL

From ships of 2.001-4.000 register tons

(6.848,10 TL)

4.000,00 TL

From ships of 4.001-8.000 register tons

(10.272,20 TL)

6.000,00 TL

From ships of 8.001-10.000 register tons

(17.120,40 TL)

10.000,00 TL

From ships of 10.001-30.000 register tons

(34.240,90 TL)

20.000,00 TL

From ships of 30.001-50.000 register tons

(51.361,40 TL)

30.000,00 TL

From ships of more than 50.000 register tons

(85,602,30 TL)

50.000,00 TL

4. Flag certificates issued by the Ministry of Transport, for each register ton (may not be less than 183.400 (1.943,70 TL.) lira or more than 6.129.600 (66.103,80 TL) lira.)

(17.580 TL.)

1.400 TL.

5. Certification of ship's logs at port authorities

(335.20 TL.)

29.400 TL.

6. Amended: 25/12/2003, Law No. 5035, Art. 38 Certificate of Competency Fees:

a) Ocean-Going Master, Ocean-Going Chief Engineer, Ocean-Going Chief Officer, Ocean-Going Second Engineer, Ocean-Going Officer of the Watch, Ocean-Going Engineer Officer of the Watch, Harbour Pilot Master, Istanbul Strait Pilot Master and Çanakkale Strait Pilot Master

(2.312,00 TL.)

(31.100.000 TL.)

b) Master, Chief Engineer and Sea Pilot Master

(1.526,20 TL.)

(20.600.000 TL.)

c) Chief Officer, Second Engineer, Officer of the Watch, Radio Officer/Operator, Engineer Officer, Yacht Master, Frogman, 1st Class Diver, 2nd Class Diver, Frogman Gas Mixture and Offshore Fishing Vessel Master

(895,80 TL.)

(12.300.000 TL.)

d) Restricted Master, Restricted Chief Engineer, Restricted Officer of the Watch,

Restricted Engineer Officer, Amateur Seafarer and Fishing Vessel Master

(653,70 TL.)

(9.000.000 TL.)

7. Amended: 25/12/2003, Law No. 5035, Art. 38 For copies of entries in the Turkish Seafarers'

Register (Including photocopies), the Seafarer's Book, Training Certificates issued within the scope of the International Convention on Standards of Training, Certification and Watchkeeping for Seafarers, and Short Range Radio Certificates

(411,60 TL.)

(5.900.000 TL.)

8. Added: 3/12/1988, Law No. 3505, Art. 32 Ship survey certificates:

a) Amended: 27/12/2023, Law No. 7491, Art. 26 Passenger ship safety certificate, cargo ship safety construction certificate, cargo ship safety equipment certificate, international load line certificate, cargo ship safety radio certificate, international tonnage certificate, international certificate of fitness for the carriage of liquefied gases in bulk, certificate of fitness for the carriage of liquefied gases in bulk, certificate of fitness for the carriage of dangerous chemicals in bulk, international certificate of fitness for the carriage of dangerous chemicals in bulk, document of compliance with the international safety management code, safety management certificate, international ship security certificate, document of compliance with the international maritime solid bulk cargoes code, document of compliance with the special requirements for ships carrying dangerous goods, international high-speed craft safety certificate, special purpose ship safety certificate, international oil pollution prevention certificate, international pollution prevention certificate for the carriage of noxious liquid substances in bulk, international air pollution prevention certificate, international engine air pollution prevention certificate, international anti-fouling system certificate, document of authorisation for the carriage of grain, international energy efficiency certificate, international ballast water management certificate, international sewage pollution prevention certificate, certificate of insurance or other financial security in respect of liability for the death of or personal injury to passengers, certificate of insurance or other financial security in respect of civil liability for oil pollution damage, certificate of insurance or other financial security in respect of civil liability for bunker oil pollution damage (Separately for each certificate)

In addition to a fixed fee of at least 500,00 (855,90 TL) TL, for each register ton

(1.712 TL)

1,00 TL

The fee amount for each certificate may not exceed 8.000,00 (13.696,30 TL) TL.

b Exemption certificate

(1.712,00 TL)

1.000,00 TL.

(The same amount of fee shall also be collected for the extension by consulates of the certificates set out in the section above.)

9. Added: 30/12/2004, Law No. 5281, Art. 10 Amended: 18/7/2021, Law No. 7334, Art. 22 Permit certificate issued to yachts within the framework of paragraph 3 of Article 29 of the Tourism Encouragement Law No. 2634 dated 12/3/1982:

A fee shall be collected according to the following schedule:

From yachts with a length from 39 metres up to 60 metres

(2.471.167,90 TL)

200.000 TL

From yachts with a length from 60 metres up to 80 metres

(3.706.751,70 TL)

300.000 TL

From yachts with a length exceeding 80 metres

(4.942.335,90 TL)

400.000 TL

In the case of renewal of the certificate and extension of its validity, the same amount of fee shall be collected.

10. Added: 30/12/2004, Law No. 5281, Art. 10 Amended: 27/12/2023, Law No. 7491, Art. 26 Navigation permit certificate:

A fee shall be collected from marine vessels according to the following schedule.

From those with a length from 5 metres up to 10 metres

(1.540,70 TL)

900,00 TL

From those with a length from 10 metres up to 15 metres

(3.081,60 TL)

1.800,00 TL

From those with a length from 15 metres up to 20 metres

(5.136,10 TL)

3.000,00 TL

From those with a length from 20 metres up to 25 metres

(15.408,40 TL)

9.000,00 TL

From those with a length from 25 metres up to 30 metres

(25.680,70 TL)

15.000,00 TL

From those with a length from 30 metres up to 40 metres

(51.361,40 TL)

30.000,00 TL

From those with a length exceeding 40 metres

(102.772,80 TL)

60.000,00 TL

In determining the length of the vessel, values smaller than one metre shall not be taken into account. However, for certificates issued to marine vessels registered in the National Ship Registry, the Turkish International Ship Registry and the Mooring Register, the fees set out in this schedule shall be collected at one third.

(8) SCHEDULE NO. 8

Amended: 21/11/1980, Law No. 2345, Art. 2

Amount Applied

Amount Introduced by Law

Concession, Licence and Diploma Fees

I. Manufacturing licences:

1. Amended: 21/2/2024, Law No. 7496, Art. 16 Licences for preparations:

Licences to be issued by the Ministry of Health

for the placing on the market

of medicinal and pharmaceutical preparations:

a) Those manufactured abroad and imported

(47.108,20 TL)

(27.515,80 TL)

b) Those manufactured in the country

(23.511,60 TL)

(13.733,10 TL)

2. Amended: 16/7/2004, Law No. 5228, Art. 37 Patents and utility models:

(7.300.000 TL.)

a) Application fee

(522,30 TL.)

(7.300.000 TL.)

b) Priority right claims in patent/utility model applications

(522,30 TL.)

(35.400.000 TL.)

(Each priority claim is subject to a separate fee.)

c) Fee for issuing patent and utility model certificates

(2.636,80TL.)

(35.400.000 TL.)

d) Fee for issuing a patent of addition certificate

(2.636,80TL.)

e) Fee for a copy of a patent and utility model certificate approved by the Institution

(2.636,80TL.)

(35.400.000 TL.)

f) Industrial property protection fee (Collected every year during the term of validity after the second year.)

(2.636,80TL.)

(35.400.000 TL.)

g) Dispositive transactions on patent/utility model applications and patent/utility model certificates;

- Transfer

(2.636,80TL.)

(35.400.000 TL.)

- Succession

(2.636,80TL.)

(35.400.000 TL.)

- Licence

(3.024,30 TL.)

(40.400.000 TL.)

- Pledge

(2.636,80 TL.)

(35.400.000 TL.)

- Bringing into effect (Mevki fiil)

(2.636,80 TL.)

(35.400.000 TL.)

h) Fee for issuing a priority document

(3.024,30 TL.)

(40.400.000 TL.)

3. Added: 16/7/2004, Law No. 5228, Art. 37 Design:

a) Single design application fee

(814,20 TL.)

(11.200.000 TL.)

b) Multiple design (up to 5) application fee

(2.170,40 TL.)

(29.200.000 TL.)

c) Application fee for each design from the 6th onwards

(441,30 TL.)

(6.300.000 TL.)

d) Design registration fee

(864,10 TL.)

(11.800.000 TL.)

e) Renewal fee (for each renewal)

(5.189,50 TL.)

(69.300.000 TL.)

f) Renewal with extension of time

(7.816,60 TL.)

(104.100.000 TL.)

(Renewal with each extension of time of 6 months)

g) Registration of the transfer annotation

(2.636,80 TL.)

(34.900.000 TL.)

h) Fee for recording a licence transaction

(5.189,50 TL.)

(69.300.000 TL.)

ı) Fee for succession and transfer transactions

(1.494,60 TL.)

(20.200.000 TL.)

i) Merger recording fee

(3.881,60 TL.)

(51.900.000 TL.)

j) Priority right recording fee

(3.024,30 TL.)

(40.400.000 TL.)

k) Issuance of a design registration certificate approved by the Institution and of a registry copy

(864,10 TL.)

(11.800.000 TL.)

l) For certificates of country of origin

(3.024,30 TL.)

(40.400.000 TL.)

m) Design early examination fee

(18.794,50 TL.)

(250.000.000 TL.)

4. Amended: 16/7/2004, Law No. 5228, Art. 37 Trade marks:

a) Trade mark application fee (for each class)

(2.170,40 TL.)

(29.200.000 TL.)

b) Repealed: 22/12/2016, Law No. 6769, Art. 186

c) Trade mark renewal fee

(5.650,60 TL.)

(75.400.000 TL.)

d) Renewal fee for a trade mark whose protection period has expired

(7.538,40 TL.)

(100.500.000 TL.)

e) Trade mark registration fee

(4.577,40 TL.)

(61.200.000 TL.)

f) Fee for recording a trade mark transfer transaction

(4.195,30 TL.)

(56.100.000 TL.)

g) Licence recording and renewal fee

(7.538,40 TL.)

(100.500.000 TL.)

h) Fee for recording succession and transfer transactions

(2.766,60 TL.)

(37.000.000 TL.)

ı) Fee for recording a pledge transaction

(4.350,40 TL.)

(58.000.000 TL.)

i) Priority right recording fee

(3.024,30 TL.)

(40.400.000 TL.)

j) Fee for issuing a trade mark copy and a registry copy approved by the Institution

(2.170,40 TL.)

(29.200.000 TL.)

k) Priority application fee

(35.200,20 TL.)

(468.000.000 TL.)

l) Notification fee for an international application

(2.170,40 TL.)

(29.200.000 TL.)

5. Added: 16/7/2004, Law No. 5228, Art. 37 Geographical indication and traditional product name:

a) Application fee

(522,30 TL.)

(7.300.000 TL.)

b) Registration and registry recording fee for a geographical indication and traditional product name

(522,30 TL.)

(7.300.000 TL.)

c) Fee for issuing a registration certificate of a geographical indication and traditional product name approved by the Institution and a registry copy

(522,30 TL.)

(7.300.000 TL.)

6. Added: 16/7/2004, Law No. 5228, Art. 37 From trade mark and patent attorneys:

a) Registry recording fee

(7.538,40 TL.)

(100.500.000 TL.)

b) Registry renewal fee

(7.538,40 TL.)

(100.500.000 TL.)

c) Trade mark and patent attorney certificate fee

(7.538,40 TL.)

(100.500.000 TL.)

II. Exporter licences and documents relating to imports: Repealed: 22/7/1998, Law No. 4369, Art. 82

III. Mining exploration licences, operation licences, operation concessions: Amended: 24/3/1998, Law No. 3418, Art. 36; Repealed: 4/2/2015, Law No. 6592, Art. 26

IV. Petroleum transactions:

1. Registry transactions:

a) For the registration of applications for exploration and production licences, right of use and certificates

(11.760,30 TL.)

918.600 TL.

b) For the registration of exploration and production licences, right of use and certificates

(14.106,90 TL.)

1.102.400 TL.

c) For the registration of changes made to exploration and production licences and certificates

(7.036,60 TL.)

550.800 TL.

d) For the registration of transfers of exploration and production licences and certificates, or of the temporary grant to another legal person of a right of use over a specified part of the rights they confer on their holders

(11.760,30 TL.)

918.600 TL.

e) For the registration of other matters

(4.669,80 TL.)

367.000 TL.

2. Licences:

a) Permit documents

(31.419,80 TL.)

2.451.600 TL.

b) Exploration licences

(47.156,80 TL.)

3.677.400 TL.

c) Production licences

(393.279,10 TL.)

30.649.600 TL.

d) Certificates

(47.156,80 TL.)

3.677.400 TL.

The same amount of fee shall be collected for the extension or transfer of exploration and production licences and certificates.

3. Certification of tariffs

(7.823,10 TL.)

612.200 TL.

V. Sales licences:

1. Repealed: 25/12/2003, Law No. 5035, Art. 49 Rearranged: 4/12/2025, Law No. 7566, Art. 9 Trade authorisation certificates:

a) For authorisation certificates issued in the name of jewellery businesses, including branches,

in order to engage in the jewellery trade (For each year)

30.000 TL

b) For authorisation certificates issued in the name of the business, including branches,

in order to engage in the trade of second-hand motor land vehicles (For each year)

20.000 TL

c) For authorisation certificates issued in the name of businesses, including branches, and contracted

businesses in order to engage in the immovable property trade (For each year)

20.000 TL

In provinces having a metropolitan municipality, these fees shall be applied increased twofold, except in districts whose population does not exceed 30.000 according to the latest data published by the Turkish Statistical Institute as of the last day of the preceding calendar year.

2. Repealed: 25/12/2003, Law No. 5035, Art. 49

3. Licences to be issued to dealers in stamps and valuable papers (For each year, according to the latest population census):

In places with a population of less than 10.000

(587,40 TL.)

48.400 TL.

In places with a population of 10.000 to 50.000

(1.526,20 TL.)

121.600 TL.

In places with a population of more than 50.000

(3.105,90 TL.)

244.800 TL.

4. Licence fees to be collected from businesses selling medical drugs and chemical substances wholesale:

Licences to be issued by the Ministry of Health for opening drug businesses and businesses dedicated to the wholesale of poisonous and potent chemical substances used in industrial and agricultural work (According to the latest population census):

In localities with a population of up to 30.000

(15.688,40 TL.)

1.225.600 TL.

In localities with a population between 30.000 and 50.000

(31.419,80 TL.)

2.451.600 TL.

In localities with a population between 50.000 and 100.000

(47.156,80 TL.)

3.677.400 TL.

In localities with a population between 100.000 and 400.000

(78.630,40 TL.)

6.129.600 TL.

In localities with a population of 400.000 or more

(157.280,80 TL.)

12.259.400 TL.

VI. Fees to be collected for permits, certificates and licences to be issued to members of professions:

1. Licence fees to be collected from those opening pharmacies:

Licences issued for opening a new pharmacy (According to the latest population census):

For localities with a population of up to 5.000

(1.526,20 TL.)

121.600 TL.

For localities with a population between 5.000 and 10.000

(3.105,90 TL.)

244.800 TL.

For localities with a population between 10.000 and 20.000

(7.823,10 TL.)

612.200 TL.

For localities with a population between 20.000 and 40.000

(12.544,10 TL.)

980.400 TL.

For localities with a population between 40.000 and 75.000

(18.838,90 TL.)

1.470.800 TL.

For localities with a population between 75.000 and 100.000

(25.126,90 TL.)

1.961.200 TL.

For localities with a population between 100.000 and 400.000

(31.419,80 TL.)

2.451.600 TL.

For localities with a population of 400.000 or more

(47.156,80TL.)

3.677.400 TL.

2. Architecture and engineering licences:

a) Licences to be duly issued to those who have received a diploma from a foreign institution of higher engineering or higher architecture education whose programmes are accepted as equivalent to the programmes of Turkish higher engineering and higher architecture education institutions

(15.688,40 TL.)

1.225.600 TL.

b) Licences to be duly issued to those who have received a diploma from a foreign engineering or architecture education institution whose programmes are accepted as equivalent to the programmes of the engineering department of the Turkish Technical School

(9.391,50 TL.)

734.800TL.

3. Specialist physician certificates:

a) Specialisation certificates to be issued to Turkish physicians who have specialised in Türkiye

(15.688,40 TL.)

1.225.600 TL.

b) Specialisation certificates to be issued to Turkish physicians who have specialised in foreign countries

(15.688,40 TL.)

1.225.600 TL.

c) Graduation certificates to be issued to Turkish physicians graduated from medical faculties of foreign countries for practising medicine within the borders of the Republic of Türkiye

(15.688,40 TL.)

1.225.600 TL.

4. Specialist chemist certificates:

a) Specialisation certificates to be issued to Turkish chemists who have specialised in Türkiye

(15.688,40 TL.)

1.225.600 TL.

b) Specialisation certificates to be issued to Turkish chemists who have specialised in foreign countries

(15.688,40 TL.)

1.225.600 TL.

c) Graduation certificates to be issued to Turkish chemists graduated from schools or faculties of foreign countries for practising their profession in Türkiye

(15.688,40 TL.)

1.225.600 TL.

5. Graduation certificates for dentists:

Graduation certificates to be issued to dentists graduated from dental schools or faculties of foreign countries for practising their profession in Türkiye

(15.688,40 TL.)

1.225.600 TL.

6. Graduation certificates for veterinarians:

Graduation certificates to be issued to veterinarians graduated from schools or faculties of foreign countries for practising their profession in Türkiye

(6.246,30 TL.)

490.000 TL.

7. Licences to be issued to midwives, nurses and circumcisers:

a) Licences to be issued to nurses, midwives and circumcisers who succeed at the end of a course and examination

(4.669,80 TL.)

367.000 TL.

b) Licences to be issued to nurses, midwives, health officers and laboratory technicians of Turkish nationality graduated from schools in foreign countries for practising their profession in Türkiye

(4.669,80 TL.)

367.000 TL.

c) Diplomas to be issued to graduates of health schools and colleges

(4.669,80 TL.)

367.000 TL.

8. Opticianry licences:

Technical opticianry licences to be issued under the special law

(23.552,90 TL.)

1.838.000 TL.

9. Licences for opening private hospitals (For each year):

a) Opening licences to be issued to private hospitals treating patients for payment:

Those with up to 20 beds

(31.410,00 TL.)

2.451.600 TL.

Those with 20 to 50 beds

(47.156,80 TL.)

3.677.400 TL.

Those with 50 to 100 beds

(78.630,40 TL.)

6.129.600 TL.

Those with 100 beds or more

(125.817,80 TL.)

9.807.800 TL

(For hospitals to be opened in localities with a population of less than 200.000 according to the latest population census, one quarter of these

fees shall be collected.)

b) Licences to be issued for opening radiology, radio and electrical diagnosis and treatment and other physiotherapy establishments

(31.419,80 TL.)

2.451.600 TL.

10. Licences for laboratories (For each year): 111

Licences to be issued for opening bacteriology and chemistry laboratories open to the public in which clinical (…) investigations and analyses are carried out and similar reactions are sought, and establishment permit documents issued to private food control laboratories112

(15.688,40 TL.)

1.225.600 TL.

11. Advocacy licences:

Advocacy licences to be issued pursuant to the special law

(15.688,40 TL.)

1.225.600 TL.

12. Repealed: 24/6/1994, Law No. 4008, Art. 39 Rearranged: 4/12/2025, Law No. 7566, Art. 9 Licences for private health institutions providing outpatient diagnosis and treatment (For each year):

a) Medical office conformity certificate

20.000 TL

b) Private polyclinic licence

30.000 TL

c) Private medical centre licence

50.000 TL

In provinces having a metropolitan municipality, these fees shall be applied increased twofold, except in districts whose population does not exceed 30.000 according to the latest data published by the Turkish Statistical Institute as of the last day of the preceding calendar year.

13. Licences for antiquities and treasure search and drilling:

For antiquities and treasure search and drilling licences:

a) Excavation licences to be issued for antiquities research (For each year)

(3.105,90 TL.)

244.800 TL.

b) Drilling licences to be issued for antiquities research (For each month)

(1.526,20 TL.)

121.600 TL.

c) Licences to be issued for treasure searches (For each two months)

(7.823,10 TL.)

612.200 TL.

14. Amended: 27/1/2000, Law No. 4503, Art. 4 Permit certificates to be issued to customs brokers:

Customs brokerage permit certificate

(62.900,00 TL.)

171.200.000 TL.

Assistant customs broker permit certificate

(31.419,80 TL.)

85.580.000 TL.

15. Amended: 24/3/1988, Law No. 3418, Art. 37 Hunting certificate

Hunting certificates to be issued pursuant to the special law (For each year)

a) Amended: 25/12/2003, Law No. 5035, Art. 39 From those who are members of hunting associations

(4.113,60 TL.)

(55.000.000 TL.)

b) Amended: 25/12/2003, Law No. 5035, Art. 39 From those who are not members of hunting associations

(4.495,50 TL.)

(60.000.000 TL.)109

16. Amended: 24/6/1994, Law No. 4008, Art. 34 Firearm carrying and possession certificates107

a) Amended: 25/12/2003, Law No. 5035, Art. 39 Firearm carrying permit certificates to be issued by official authorities to natural persons (For each year)

(37.588,20 TL)

(250.000.000 TL.)

b) Possession certificates

(60.147,00 TL)

(400.000.000 TL.)

c) Added: 25/12/2003, Law No. 5035, Art. 39 Smoothbore shotgun licences to be issued under the special law

(1.457,10 TL)

(10.000.000 TL.)

17. Repealed: 24/6/1994, Law No. 4008, Art. 39 Rearranged: 4/12/2025, Law No. 7566, Art. 9 Licences for private health institutions providing oral and dental health services (For each year):

a) From oral and dental health practices

20.000 TL

b) From oral and dental health polyclinics

30.000 TL

c) From oral and dental health centres

40.000 TL

ç) From oral and dental health hospitals

40.000 TL

In provinces having a metropolitan municipality, these fees shall be applied increased twofold, except in districts whose population does not exceed 30.000 according to the latest data published by the Turkish Statistical Institute as of the last day of the preceding calendar year.

18. Amended: 20/3/1981, Law No. 2430, Art. 7 Operating licences for private schools and private tutoring centres:

a) From private schools at primary education level (For each year)

(31.419,80 TL.)

2.451.600 TL.

b) From private schools at high school level (...) (For each year)

(62.900,00 TL.)

4.903.600 TL.

c) From private tutoring centres (For each year)

(62.900,00 TL.)

4.903.600 TL.

(Excluding private schools which have no profit-making purpose and whose usefulness to general education is certified by the Ministry of National Education.)

d) Added: 9/4/2003, Law No. 4842, Art. 27 For school opening certificates to be issued by the relevant Ministry to private persons and institutions for opening driving courses pursuant to Article 123 of the Highway Traffic Law (For each year),

According to the latest population census;

In cities with a population of up to 200.000

(21.254,10 TL.)

20.000.000.- TL.

In cities with a population of up to 500.000

(42.532,80 TL.)

440.000.000.- TL.

In cities with a population of more than 500.000

(63.806,20 TL.)

660.000.000.- TL.

19. Tourism establishment certificates:

Upon the decision of the central tourism committee and the approval of the Ministry of Tourism and Promotion;

a) For a fourth-class tourism establishment investment certificate

(4.669,80 TL.)

367.000 TL.

b) For a third-class tourism establishment investment certificate

(7.823,10 TL.)

612.200 TL.

c) For a second-class tourism establishment investment certificate

(9.391,50 TL.)

734.800 TL.

d) For a first-class tourism establishment investment certificate

(12.544,10 TL.)

980.400 TL.

e) For a luxury-class tourism establishment investment certificate

(18.838,90 TL.)

1.470.800 TL.

f) For a fourth-class tourism establishment operation certificate (For each year)

(4.669,80 TL.)

367.000 TL.

g) For a third-class tourism establishment operation certificate (For each year)

(7.823,10 TL.)

612.200 TL.

h) For a second-class tourism establishment operation certificate (For each year)

(9.391,50 TL.)

734.800 TL.

i) For a first-class tourism establishment operation certificate (For each year)

(12.544,10 TL.)

980.400 TL.

j) For a luxury-class tourism establishment operation certificate (For each year)

(18.838,90 TL.)

1.470.800 TL.

The tourist establishment fee shall be collected.

20. Added: 20/3/1981, Law No. 2430, Art. 7 Contractor cards:

On the value stated in the card (Until the end of the period of validity.)

(Per mille 0,22)

Per mille 0,12

However, this amount may not exceed 24.519.600 (183.766,60 TL.) lira.

21. Added: 4/12/2025, Law No. 7566, Art. 9 Licences issued to practices, polyclinics and hospitals where animals are examined and their diseases are diagnosed and treated (For each year):

a) Veterinary practice licence

10.000 TL

b) Veterinary polyclinic licence

20.000 TL

c) Animal hospital licence

40.000 TL

VII. School diplomas:

1. Repealed: 22/7/1998, Law No. 4369, Art. 82

2. Repealed: 1/3/2014, Law No. 6528, Art. 27

3. Diplomas to be issued to those graduating from higher schools outside universities or from art and vocational schools and institutes of the same level

(307,90 TL.)

26.200 TL.

VIII. Fee for permission to use telephones brought in by passengers: Added: 4/12/1985, Law No. 3239, Art. 96-c; Repealed: 28/5/1986, Law No. 3293, Art. 7; Rearranged: 31/5/2012, Law No. 6322, Art. 20

1. Permission to use portable radio telephone transmitter devices with receivers brought from abroad by passengers for their own use without commercial character (The said fee shall be paid before the recording of the electronic identity information. During the application made for the recording of the electronic identity information, a document showing that the fee has been paid shall be required, and no recording shall be made without the fee being paid. Devices recorded and opened for use without the fee being paid shall be closed to use by the Information and Communication Technologies Authority. The unpaid fee shall be collected with a 50% surcharge together with the late payment interest calculated under Law No. 6183 from the date of first recording. Until this collection is made

the device may not be opened for use.)

(54.258,00 TL.)

100 TL

IX. Closed-circuit television licence fees: Added: 4/12/1985, Law No. 3239, Art. 96-c

For permit certificates to be issued by the Radio and Television Supreme Council for the establishment and operation of a closed-circuit television system (For each year)

a) From systems containing 3 to 15 TV receivers

(47.156,80 TL.)

3.677.400 TL.

b) From systems containing 16 to 30 TV receivers

(94.355,70 TL.)

7.355.400 TL.

c) From systems containing 31 to 60 TV receivers

(188.771,90 TL.)

14.711.800 TL

d) From systems containing 61 or more TV receivers

(275.277,30 TL.)

21.454.000 TL.

For systems containing more than one channel, these fees shall be collected with a 50% increase.

Closed-circuit television systems established by general and annexed budget departments and administrations, special provincial administrations, municipalities and villages shall not be subject to this fee.

X. Fees for licences issued under the provisions of the Customs Law: Added: 3/12/1988, Law No. 3505, Art. 33; Amended: 27/1/2000, Law No. 4503, Art. 4

1. Public customs warehouse permit certificates:

a) For public customs warehouse operation permit certificates:

- Opening

(825.923,90 TL.)

2.247.260.000 TL.

- Operation (For each year)

(275.277,30 TL.)

749.060.000 TL.

b) For inland duty-free shop

permit certificates:

- Opening

(550.608,60 TL.)

1.498.160.000 TL.

- Operation (For each year)

(275.277,30 TL.)

749.060.000 TL.

c) For duty-free shop permit certificates at entry

and exit gates:

- Opening

(550.608,60 TL.)

1.498.160.000 TL.

- Operation (For each year)

(275.277,30 TL.)

749.060.000 TL.

d) For duty-free shop permit certificates in marinas:

- Opening

(550.608,60 TL.)

1.498.160.000 TL.

- Operation (For each year)

(275.277,30 TL.)

749.060.000 TL.

e) For permit certificates for opening duty-free shops in places required by international activities:

(137.613,90 TL.)

374.510.000 TL.

f) For permit certificates for opening warehouses belonging to duty-free shops:

(137.613,90 TL.)

374.510.000 TL.

2. Private customs warehouse permit certificates:

- Opening

(412.932,50 TL.)

1.123.600.000 TL.

- Operation (For each year)

(204.482,50 TL.)

556.440.000 TL.

3. Temporary storage facility permit certificates:

a) For temporary storage facility operation permit certificates

- Opening

(825.923,90 TL.)

2.247.260.000 TL.

- Operation (For each year)

(275.277,30 TL.)

749.060.000 TL.

b) For permit certificates for temporary storage facilities belonging to the owner of the goods:

- Opening

(412.932,50 TL.)

1.123.600.000 TL.

- Operation (For each year)

(204.482,50 TL.)

556.440.000 TL

XI. Added: 24/6/1994, Law No. 4008, Art. 34 Financial activity fees

1. Amended: 28/1/2010, Law No. 5951, Art. 3 Bank establishment and operating permit certificates:

a) Permit certificates relating to banks established in Türkiye and to Head Branches opened in Türkiye by foreign banks (for each year)

(12.990.125,00 TL.)

200.000 TL

b) Certificates relating to banks established and branches of foreign banks opened to operate in free zones (for each bank, each branch and each year)

(12.990.125,00 TL.)

200.000 TL

c) Certificates issued for branches opened by all banks, including those in free zones (excluding branches opened in free zones by foreign banks) (for each branch and each year; on the opening of a branch, the fee corresponding to the remaining months of the calendar year shall be collected, the fraction of the month in which the branch is opened being counted as a full month), according to the population at the beginning of the preceding calendar year;

In municipalities with a population of up to 5.000

(779.396,00 TL.)

12.000 TL.

In municipalities with a population between 5.000 and 25.000

(2.338,212,00 TL.)

36.000 TL

In municipalities with a population of more than 25.000 and within the boundaries of free zones

(3.117.625,90 TL.)

48.000 TL.

2. Repealed: 28/1/2010, Law No. 5951, Art. 3 Rearranged: 4/12/2025, Law No. 7566, Art. 9 Precious metals establishment and operating permit certificates:

a) Establishment permit certificates of precious metal refineries

7.500.000 TL

b) Operating permit certificates of precious metal refineries (For each year)

7.500.000 TL

c) Operating permit certificates of precious metals intermediary institutions (For each year)

5.000.000 TL

ç) Operating permit certificates of precious metals intermediary establishments (For each year)

5.000.000 TL

3. Authorisation certificates issued to institutions acting as intermediaries in the capital market (Separately for each certificate) (For each year)

(1.924.854,80 TL.)

1.000.000.000 TL.

4. Investment trust establishment and operating permit certificates

(1.924.854,80

TL.)

100.000.000 TL.

5. Establishment permit certificates of financial leasing companies:

a) Establishment permit certificates of financial leasing companies (For each year)

(1.924.854,80 TL.)

100.000.000 TL.

b) Certificates issued for branches to be opened by financial leasing companies, including those in free zones (For each branch)

(962.418,50 TL.)

50.000.000 TL.

6. Establishment permit certificates of factoring companies:

a) Establishment permit certificates of factoring companies (For each year)

(1.924.854,80TL.)

100.000.000 TL.

b) Certificates issued for branches to be opened by factoring companies, including those in free zones (For each branch)

(962.418,50 TL.)

50.000.000 TL.

7. Establishment permit certificates of authorised institutions (Exchange offices):

a) Establishment permit certificates of authorised institutions (Exchange offices) (For each year)

(897.798,90 TL.)

(11.220-YTL.)

b) Certificates issued for branches to be opened by authorised institutions (Exchange offices)

(448.887,50 TL.)

(5.610-YTL.)123

8. Amended: 25/12/2003, Law No. 5035, Art. 39

a) Establishment permit certificates of insurance companies (For each year)

(4.812.217,40 TL.)

(42.622.000.000 TL.)

b) Establishment permit certificates of pension companies (For each year)

(3.387.136,90 TL.)

(30.000.000.000 TL.)

Added: 31/5/2012, Law No. 6322, Art. 20 From those who obtain both of the company establishment permit certificates set out in subparagraphs (a) and (b), in the years following the year in which the permit certificates are obtained, only the higher of the fees relating to these certificates shall be collected.

9. Certificates relating to other financial institutions

a) Establishment and operating permit certificates of other financial institutions (For each year)

(1.924.854,80 TL.)

100.000.0000TL.

(Other financial institutions are natural and legal persons, other than the institutions specified above, whose establishment or activities for the purpose of providing financial services are subject to the permission of the competent public authorities.)

b) Permit certificates relating to branches to be opened by the institutions specified in paragraph (a) (For each branch)

(962.418,50 TL.)

50.000.000 TL.

10. Added: 25/12/2003, Law No. 5035, Art. 39; Repealed: 21/2/2007, Law No. 5582, Art. 33

XII- Added: 4/6/2008, Law No. 5766, Art. 11; Repealed: 28/11/2017, Law No. 7061, Art. 32 Fees for advance pricing agreements relating to transfer pricing: (…)

XIII- Added: 6/5/2009, Law No. 5897, Art. 4 Fees to be collected for mooring register licences (…):

Amended paragraph: 27/12/2023, Law No. 7491, Art. 27 For licences to be issued to ships, marine and inland water vessels recorded in mooring registers in accordance with the provisions of Decree Law No. 655 dated 26/9/2011 on Certain Regulations Concerning the Field of Transport and Infrastructure (For each year, according to the length of the ship, marine or inland water vessel):

From those with a length from 5 metres up to 7 metres

(5.992,10)

3.500,00 TL.

From those with a length from 7 metres up to 9 metres

(8.560,20)

5.000,00 TL

From those with a length from 9 metres up to 12 metres

(12.840,20)

7.500,00 TL

From those with a length from 12 metres up to 15 metres

(25.680,70)

15.000,00 TL

From those with a length from 15 metres up to 20 metres

(42.801,10)

25.000,00 TL

From those with a length from 20 metres up to 30 metres

(85.602,30)

50.000,00 TL

From those longer than 30 metres

(171.204,70)

100.000,00 TL

shall be collected.

Added sentence: 27/12/2023, Law No. 7491, Art. 27 Where the licence is issued for more than one year, the fee shall be calculated by multiplying the fee amount in force on the date on which the licence is issued or renewed by the period of validity of the licence. In determining the length of the vessel, values smaller than one metre shall not be taken into account. Licence (…)124 transactions for ships, marine and inland water vessels used exclusively in maritime transport and fishing activities are exempt from the fees in this section.

XIV- Added: 31/5/2012, Law No. 6322, Art. 20 Audit authorisation certificates and advisory licence fees:

1- Authorisation certificates of audit firms (For each year):

a) Authorisation certificates of independent audit firms that will audit public interest entities:

aa) The year in which the certificate is issued

(1.048.810,80 TL.)

30.000 TL.

bb) In subsequent years, not less than 10.000 (204.200,10 TL) TL, of the gross business revenue of the preceding year derived from independent audit activities

(Per mille 5,75)

Per mille 5

b) Authorisation certificates of independent audit firms that will audit other entities:

aa) The year in which the certificate is issued

(524.404,20 TL.)

15.000 TL

bb) In subsequent years, not less than 5.000 (102.096,60 TL) TL, of the gross business revenue of the preceding year derived from independent audit activities

(Per mille 5,75)

Per mille 5

2- Audit authorisation certificates and advisory licence fees:

a) Sworn financial adviser licence

(62.919,90 TL.)

1.800 TL

b) Independent auditor authorisation certificate

(31.454,30 TL.)

900 TL

c) Independent accountant and financial adviser licence

(15.724,70 TL.)

450 TL

The President of the Republic is authorised to redetermine the rate of the fee to be calculated on gross business revenue, provided that it is not less than per mille 2 or more than per mille 10. The President of the Republic may also exercise this authority by determining different rates according to the gross business revenues of audit firms.

XV. Added: 3/4/2013, Law No. 6456, Art. 17 Electricity generation licence fees:

1- Electricity generation licence based on hydraulic resources (For each year):

On the gross business revenue of the preceding year derived from these activities by those (excluding Public Institutions) engaged in electricity generation activities based on hydraulic resources within the scope of the Electricity Market Law without paying a privatisation price, licence tender price or water use charge

(Per mille 15)

Per mille 15

The price of electricity used by producers for their own needs shall not be included in the gross business revenue.

XVI- Added: 4/12/2025, Law No. 7566, Art. 9 Airline and general aviation operating licence fees (For each year):

1. Commercial air transport operator licences:

a) Licences issued to airline operators that will carry passengers and cargo on scheduled and

non-scheduled flights

2.000.000 TL

b) Licences issued to airline operators that will carry passengers and cargo only on non-scheduled

flights

1.500.000 TL

c) Licences issued to airline operators that will carry only cargo on scheduled and non-scheduled

flights

1.000.000 TL

ç) Air taxi operator licence fee

500.000 TL

2. General aviation operating licence

100.000 TL

(9) SCHEDULE NO. 9

Amended: 4/12/1985, Law No. 3239, Art. 96

Amount Applied

Amount Introduced by Law

Traffic Fees

I. Repealed: 6/6/2002, Law No. 4760, Art. 18

II. Amended: 30/12/2004, Law No. 5281, Art. 11 Driving licence fees:

For driving licences to be issued under the Highway Traffic Law and Regulation, on a one-time basis;

a) For class A driving licences (Including A1 and A2)

(2.239,90 TL.)

(50,00 YTL)

b) For class B driving licences

(6.754,60 TL.)

(150,00 YTL)

c) For class F and H driving licences

(2.239,90 TL.)

(50,00 YTL)

d) For international driving licences

(4.500,10 TL.)

(100,00 YTL)

e) For other driving licences

(11.271,20 TL.)

(250,00 YTL)

Probationary driving licences shall be subject to the fee for the class to which they relate.

III. Repealed: 30/12/2004, Law No. 5281, Art. 11 Examination fees:

IV. Amended: 30/12/2004, Law No. 5281, Art. 11 Driving licence visa fees:

For driving licence visa transactions to be carried out under the provisions of the Highway Traffic Law and Regulation, a fee shall be collected at the rate of ¼ of the fees specified in the section "II. Driving licence fees". Where a probationary driving licence is converted into a permanent driving licence or an existing probationary driving licence is delivered after being endorsed, a fee shall be collected pursuant to this paragraph.

V. Repealed: 16/7/2004, Law No. 5228, Art. 60 Technical inspection fees:

VI. Licence (Permit) fees:

Under the Highway Traffic Law;

a) For permit certificates to be issued pursuant to Article 13

(9.376,40 TL.)

367.000 TL.

b) For permit certificates to be issued pursuant to Article 16

(For each year)

(18.813,80 TL.)

734.800 TL.

c) For permit certificates to be issued pursuant to Article 17

(For each year)

(37.709,50 TL.)

1.470.800 TL.

d) For the permit certificate to be issued pursuant to Article 33

(18.813,80 TL.)

734.800 TL.

e) For the operating certificate to be issued pursuant to Article 35 (For each year)

(94.341,10 TL.)

3.677.400 TL.

f) Repealed: 9/4/2003, Law No. 4842, Art. 27

VII. Temporary traffic document fees:

a) For temporary traffic documents to be issued under the provisions of the Highway Traffic Law and Regulation;

aa) For class A traffic documents;

(55.002,20TL.)

2.145.000 TL.

bb) For others

(5.448,30 TL.)

214.000 TL.

b) For permit certificates issued to vehicles not issued a highway conformity certificate

(6.237,50 TL.)

244.800 TL.

TABLE OF AMENDMENTS MADE BY COUNCIL OF MINISTERS DECISIONS AND COMMUNIQUÉS TO THE RATES AND AMOUNTS IN CERTAIN ARTICLES OF LAW No. 492

AMENDING LEGISLATION

OFFICIAL GAZETTE IN WHICH IT WAS PUBLISHED

AMENDED IN LAW No. 492

DATE

NUMBER

TYPE

DATE

NUMBER

ARTICLE

SCHEDULE

20/12/1985

85/10177

Council of Ministers Decision

26/12/1985

18970

-

1 to 9

30/12/1987

87/12462

Council of Ministers Decision

31/12/1987

19681 (Repeated)

-

1 to 9

22/12/1988

88/13600

Council of Ministers Decision

30/12/1988

20035

-

1 to 9

27/12/1989

89/14920

Council of Ministers Decision

30/12/1989

20388

-

1 to 9

-

Serial No:18

Communiqué

24/12/1991

21091

-

1 to 9

-

Serial No:19

Communiqué

18/12/1992

21439

-

1 to 9

-

Serial No:24

Communiqué

23/12/1993

21797

-

1 to 9

-

Serial No:31

Communiqué

27/12/1996

22860

-

1 to 9

-

Serial No:33

Communiqué

16/12/1997

23202 (Repeated)

-

1 to 9

-

Serial No:34

Communiqué

1/12/1998

23540 (Repeated)

-

1 to 9

-

Serial No:36

Communiqué

6/12/1999

23908

-

1 to 9

-

Serial No:37

Communiqué

22/12/2000

24268

-

1 to 9

-

Serial No:38

Communiqué

19/12/2001

24615

-

1 to 9

-

Serial No:45

Communiqué

30/12/2004

25686

-

1 to 9

-

Serial No:46

Communiqué

5/1/2005

25691

-

1 to 9

-

Serial No:49

Communiqué

18/12/2005

26027

-

1 to 9

-

Serial No:50

Communiqué

27/12/2005

26036

-

2

-

Serial No:52

Communiqué

20/12/2006

26382

-

1 to 9

-

Serial No:54

Communiqué

26/12/2007

26738

-

1 to 9

-

Serial No:55

Communiqué

26/12/2007

26738

-

2, 5, 6, 7

-

Serial No:57

Communiqué

23/12/2008

27089

-

2, 5, 6, 7

-

Serial No:58

Communiqué

24/12/2008

27090

-

1 to 9

-

2009/14813

Communiqué

29/3/2009

27184

-

4

-

Serial No:60

Communiqué

31/12/2009

27449

-

1 to 9

-

Serial No:61

Communiqué

31/12/2009

27449

-

2, 5, 6, 7

7/6/2010

2010/512

Council of Ministers Decision

20/6/2010

27617

-

6

-

Serial No:62

Communiqué

20/6/2010

27617

-

6

-

Serial No:63

Communiqué

29/12/2010

27800 (6th Repeated)

-

1 to 9

-

Serial No:64

Communiqué

29/12/2010

27800 (6th Repeated)

-

2, 5, 6, 7

-

Serial No:65

Communiqué

31/12/2011

28159

-

1 to 9

-

Serial No:66

Communiqué

31/12/2011

28159

-

2, 5, 6, 7

20/9/2012

2012/3735

Council of Ministers Decision

22/9/2012

28419

-

4

-

Serial No:69

Communiqué

1/1/2013

28515

-

1 to 9

-

Serial No:70

Communiqué

1/1/2013

28515

-

2 to 9

-

Serial No:71

Communiqué

30/12/2013

28867 (Repeated)

-

1 to 9

-

Serial No:72

Communiqué

30/12/2013

28867 (Repeated)

-

(2, 5, 6, 7)

-

Serial No:73

Communiqué

30/12/2014

29221

-

1 to 9

-

Serial No:74

Communiqué

30/12/2014

29221

-

2 to 9

-

Serial No:75

Communiqué

25/12/2015

29573

-

1 to 9

-

Serial No:76

Communiqué

31/12/2015

29579

-

1 to 9

-

Serial No:78

Communiqué

27/12/2016

29931

-

1 to 9

-

Serial No:79

Communiqué

27/12/2016

29931

-

1 to 9

13/3/2017

2017/9973

Council of Ministers Decision

15/3/2017

30008

-

4

-

Serial No:80

Communiqué

29/12/2017

30285 (Repeated)

-

1 to 9

-

Serial No:81

Communiqué

30/12/2017

30286

-

1 to 9

AMENDING LEGISLATION

OFFICIAL GAZETTE IN WHICH IT WAS PUBLISHED

AMENDED IN LAW No. 492

DATE

NUMBER

TYPE

DATE

NUMBER

ARTICLE

SCHEDULE

30/4/2018

2018/11674

Council of Ministers Decision

5/5/2018

30412

-

4

Serial No:84

Communiqué

27/12/2019

30991 (2nd Repeated)

Serial No:85

Communiqué

27/12/2019

30991 (2nd Repeated)

-

Serial No:86

Communiqué

29/12/2020

31349 Repeated

1, 2, 3, 5, 7, 8, 9

Serial No:89

Communiqué

21/12/2021

31696

1, 2, 3, 4, 5, 6, 7, 8, 9

Serial No:90

Communiqué

21/12/2021

31696

1, 2, 3, 4, 5, 6, 7, 8, 9

Serial No:90

Communiqué

30/12/2022

32059 (2nd Repeated)

1, 2, 3, 4, 5, 6, 7, 8, 9

Serial No:90

Communiqué

30/12/2022

32059 (2nd Repeated)

1, 2, 3, 4, 5, 6, 7, 8, 9

6/7/2023

7344

Presidential Decision

7/7/2023

32241

8,9

Serial No:94

Communiqué

30/12/2023

32415 (2nd Repeated)

1, 2, 3, 4, 5, 6, 7, 8, 9

Serial No:95

Communiqué

30/12/2023

32415 (2nd Repeated)

2, 5, 6, 7

Serial No:96

Communiqué

30/12/2024

32768 (2nd Repeated)

1, 2, 3, 4, 5, 6, 7, 8, 9

Serial No:97

Communiqué

30/12/2024

32768 (2nd Repeated)

2, 5, 6, 7

Serial No:98

Communiqué

31/12/2025

33124 (5th Repeated)

1, 2, 3, 4, 5, 6, 7, 8, 9

Serial No:99

Communiqué

31/12/2025

33124 (5th Repeated)

1, 2, 3, 4, 5, 6, 7, 8, 9

LIST SHOWING THE DATES OF ENTRY INTO FORCE OF LEGISLATION AMENDING LAW No. 492

OR OF CONSTITUTIONAL COURT DECISIONS

(DATES OF ENTRY INTO FORCE)

Number of the Amending Law/Decree Law or of the Annulling Constitutional Court Decision

Amended Articles of Law No. 492

Date of Entry into Force

903

38, 59

At the beginning of the budget year following 24/7/1967

1137

86

31/3/1969

1318

76

10/8/1970

1512

48, 51, 72

5/5/1972

1977

79, 86, Schedule No. 6

1/4/1976

2244

34

16/6/1979

2345

79, Schedule No. 1, Schedule No. 2, Schedule No. 3, Schedule No. 4, Schedule No. 5, Schedule No. 6, Schedule No. 7, Schedule No. 8, Schedule No. 9

Annual fees newly brought within the scope of the fee and annual fees whose amounts were increased on 1/1/1981, other provisions on 1/12/1980

2366

13, Schedule No. 2

31/12/1980, effective from 1/1/1981

2430

13, 86, 123, Schedule No. 1, Schedule No. 5, Schedule No. 6, Schedule No. 8,

1/4/1981

2588

1, 5, 52, 53, 54, 55, 56, Schedule No. 1, Schedule No. 3

On the date on which the regional administrative, administrative and tax courts are established and commence their duties

58, 59, 67, 69, Schedule No. 2, Schedule No. 4

At the beginning of the budget year in which the first general declaration period following the 1980 general declaration period for Property Tax falls

13, 79

1/3/1982

3180

76, 79, Schedule No. 6

1/5/1985

3239

Provisions on Radio Fees Added to Schedule No. 8 (Excluding the provisions on annual fees)

11/12/1985, effective from 7/10/1983

34, 59, 68, Repeated 69, 70, Repeated 138, Schedule No. 1, Schedule No. 4, Provisions on Closed-Circuit Television Licence Fees Added to Schedule No. 8, Schedule No. 9

1/1/1986

3418

Schedule No. 8

31/3/1988

3505

Schedule No. 7

10/12/1988, effective from 1/1/1989

Repeated 138

10/12/1988

3689

43, Repeated 138

1/1/1991, to be applied to income derived from 1/1/1991

3717

34

16/5/1991

3824

63

1/1/1993

3986

Repeated 138

7/5/1994

4008

Schedule No. 8

6/7/1994

4369

Schedule No. 4

1/8/1998

63, Repeated 138, Schedule No. 6, Schedule No. 8

29/7/1998

4444

63, Provisional Article 5

14/8/1999

85

1/1/2000

4503

Repeated 138, Schedule No. 8, Schedule No. 9

5/2/2000

4684

123

3/7/2001

4731

113

30/12/2001, effective from 31/12/2001

74, Schedule No. 6

30/12/2001, to be applied also to residence permit fees not yet collected

4751

63

9/4/2002, being the date of publication, effective from 1/1/2002

4761

Schedule No. 6

22/6/2002

4817

Schedule No. 6

6/9/2003

4842

123

1/1/2004

Schedule No. 8

31/12/2003

Repeated 138, Schedule No. 4

4/4/2003

4915

Schedule No. 8

11/7/2003

4962

59, 123

7/8/2003

5035

123

2/1/2004

Repeated 138, Additional Article 1 and Schedule No. 1, Schedule No. 2, Schedule No. 4, Schedule No. 6, Schedule No. 7, Schedule No. 8, Schedule No. 9

2/1/2004, effective from 1/1/2001

5226

59

27/7/2004

5228

Sections VI-15-(a) and (b) of Schedule No. 8

31/7/2004, effective from 1/1/2004

88 and the other parts of Schedule No. 8

31/7/2004

The relevant section of Schedule No. 9

1/1/2005

5234

81

21/9/2004

5235

Schedule No. 1

1/4/2005

5281

13, 25, 55, 59, 63, 77, 93, 106, 112, 122, 123, 131, 133, 137, Repeated Article 138, Schedule No. 7, Schedule No. 9

31/12/2004, effective from 1/1/2005

5582

59, Schedule No. 1, Schedule No. 8

6/3/2007

5615

123, Schedule No. 4

4/4/2007

Schedule No. 8

1/1/2008

5766

42, 59, 63, 123, Schedule No. 1, Schedule No. 3, Schedule No. 8

6/6/2008

5831

Schedule No. 4

27/1/2009

5838

63, Repeated Article 138, Schedule No. 4

28/2/2009

5897

Schedule No. 8

30/6/2009

5951

Schedule No. 8 and Provision Not Incorporated

5/2/2010

6009

28, 123, Schedule No. 1

1/8/2010

6111

123

25/2/2011

6216

Schedule No. 1

3/4/2011

6217

13, Provision Not Incorporated, Schedule No. 1, Schedule No. 2

14/4/2011

Decree Law/646

134

10/7/2011

6322

113, 123, Schedule No. 8

15/6/2012

6358

Provisional Article 6

10/11/2012

6361

Schedule No. 4

13/12/2012

Constitutional Court decision of 18/10/2012, E. 2012/70, K. 2012/157

28/a

Six months after 13/2/2013 (13/8/2013)

Constitutional Court decision of 1/11/2012, E. 2011/64, K. 2012/168

(1) Schedule No. 1, section "A. Court Fees", part "IV. Fees for appeal on points of law, appeal on facts and law and objection", subparagraphs (f), (g) and (h)

Six months after 13/3/2013 (13/9/2013)

6487

28, Schedule No. (8)

11/6/2013

6456

113 and Schedule No. (8)

1/1/2014

6518

(1) Schedule No. 1

19/2/2014

6528

(8) Schedule No. 8

14/3/2014

6458

88

One year after 11/4/2013 (11/4/2014)

6545

(1) and (3) Schedules No. 1 and No. 3

28/6/2014

6552

88

11/9/2014

6592

(8) Schedule No. 8

18/2/2015

6663

85

10/2/2016

6728

38, 47, 59, 123, 132, Additional Article 1 and Schedules No. (1), (2), (4)

9/8/2016

Provisions of subparagraphs (n) and (o) of paragraph (2) of Additional Article 1

9/8/2016, being the date of publication, to be applied to projects and works carried out after 9/8/2016

6735

1, 83, 84, 85, 88, 90, 93, 94, Schedule No. 6

13/8/2016

6769

Schedule No. 8

10/1/2017

6770

Additional Article 1, Schedule No. 8

27/1/2017

6824

Schedule No. 4

8/3/2017

7033

59

1/7/2017

7061

123, Schedule No. 8

5/12/2017

7099

123

10/3/2018

7101

Schedule No. 1

15/3/2018

Constitutional Court decision of 5/4/2023, E. 2023/48, K. 2023/72

36

4/5/2023

7103

Schedule No. 1

27/3/2018

7104

Schedule No. 2

6/4/2018

7143

Schedule No. 4

18/5/2018

Decree Law/700

38, 59, 74, 87, Repeated Article 138, Schedule No. 1, Schedule No. 4, Schedule No. 8

On the date on which the President of the Republic took the oath and assumed office following the Grand National Assembly of Türkiye and Presidential elections held jointly on 24/6/2018 (9/7/2018)

7155

29/A, Schedule No. 1

1/6/2019

Presidential Decision No. 1314

Schedule No. 8

19/7/2019

Constitutional Court decision of 24/12/2020, E. 2020/15; K. 2020/78

Additional Article 1

28/4/2021

7327

Repeated Article 69, 132

19/6/2021

7334

Schedule No. 7

28/7/2021

7341

123

6/11/2021

7343

Schedule No. 1

30/11/2021

7440

Schedule No. 4

12/3/2023

Constitutional Court decision of 8/9/2022, E. 2022/61, K. 2022/101

32

Starting from 6/10/2022

nine months later

(6/7/2023)

7491

13, 59

28/12/2023

98, 102, 107, Schedule No. 7, Schedule No. 8,

1/1/2024

Additional Article 1

From the date of publication of the Law (28/12/2023)

on the date of publication, to be applied to tenders launched thereafter

7496

Schedule No. 8

1/3/2024

10382

Schedule No. 8

9/9/2025

7566

59, 63, Schedule No. (4)

19/12/2025

(2) Schedule No. 2, Schedule No. (8)

1/1/2026

Constitutional Court decision of 8/10/2025, E. 2024/103, K. 2025/201

28

Nine months after the publication of the decision in the Official Gazette

(24/9/2025)