Türkiye: Stamp-Tax Break on R&D Wages Capped at 40× Minimum Wage

The Official Gazette (Issue 33007, Sept 4, 2025) published the Income Tax General Communiqué (No. 331). For wage-related documents issued for employees working under Law 5746 (R&D/innovation or design activities), the stamp-tax exemption now applies only up to an amount not exceeding 40× the gross minimum wage; any excess on those documents is subject to stamp tax under general rules. This is a payroll-adjacent change affecting taxation of wage documentation for incentivized personnel.

Effective Date

• 4 September 2025

Published

• 4 September 2025

Payroll action

• From September payroll onward, update ERP/payroll document templates and stamp-tax logic to enforce the 40× gross minimum-wage cap for covered personnel; tax any amount above the cap. Maintain documentation proving Law 5746 eligibility and keep evidence for inspections.

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