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RatesStamp Tax Rates
The main proportional stamp tax rates applied to contracts, leases and wage payments.
| Document | Rate |
|---|---|
| Contracts, undertakings and assignments stating a specific amount of money | 9.48 per mille |
| Lease agreements | 1.89 per mille |
| Salary, wage, daily pay, severance and notice pay payments | 7.59 per mille |
The proportional stamp tax on a single document may not exceed a cap updated each year by the revaluation rate. Fixed amounts apply to documents such as tax returns and balance sheets.
Source: Stamp Tax Law No. 488, Table (1). For fixed amounts and the annual cap, refer to the current Stamp Tax General Communiqué.
Last updated: October 22, 2026. This page is for information only; please check the current legislation before acting.