Turkish Law in EnglishTÜRKİYE
Law on Fees

Article 38

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:

Original Turkish text

MADDE 38

Noter işlemlerinden bu kanuna bağlı (2) sayılı tarifede yazılı olanları noter harçlarına tabidir. (Ek cümle: 15/7/2016-6728/30 md.) Birden fazla nüsha olarak düzenlenen muayyen bir bedeli ihtiva eden kâğıtlarla ilgili nispi harca tabi işlemlerden sadece bir nüsha için harç tahsil olunur.

Pey akçesi, zamanı rücü, ücret tevkifi, cezai şart gibi bir akdin müeyyidesi kabilinden olan taahhütlerden, başlı başına bir akde konu olmadıkça harç alınmaz.

(Ek fıkra:13/7/1967 - 903/5 md.) Cumhurbaşkanınca vergi muafiyeti tanınan vakıfların kuruluş muameleleriyle bu vakıflara yapılacak bağışlamalar harca tabi tutulmaz.

Yetkili makamların istiyecekleri suretler:

Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗

Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.