Stamp duty is a tax that is imposed on various types of documents, including contracts, deeds, and agreements. The amount of tax payable varies based on the value and nature of the document.However, some contracts are exempt from stamp duty under the law. To determine whether a contract is exempt or not, it is necessary to refer to the table attached to the law, as provided in Appendix (2). Additionally, some contracts are subject to stamp duty at a zero percent rate, as per the power conferred by the law among the papers subject to the stamp tax mentioned in Appendix (1). Let's examine both situations.1. Contracts subject to stamp duty at a zero percent rate based on the authority conferred by the law among the papers subject to stamp tax:• Construction contract commitments entered into between building contractors and subcontractors, made under official regulations in the scope of revenue-sharing or apartment ownership.• Prepaid home sales contracts.• Officially regulated real estate sales promise contracts.• Construction contracts entered into between building contractors and subcontractors, made under official regulations in the scope of revenue-sharing or apartment ownership.• Building inspection service contracts.• Consulting service contracts for revenue-sharing or apartment ownership construction work.2. Contracts exempt from stamp duty as per the table attached to the law (Appendix 2) include:• Credit card membership contracts.• Service contracts entered into with contracted personnel employed in the staff and contracted personnel positions of public institutions and organizations, as well as revolving fund enterprises (including service contracts made with temporary personnel employed in these institutions, organizations, and enterprises, as well as service contracts made regarding the procurement of services under the Family Medicine Law No. 5258).• Apprenticeship contracts within the scope of the Vocational Training Law.• Contracts related to the allocation of lands located in organized industrial zones, free zones, industrial zones, technology development zones, and industrial estates.• Insurance, reinsurance, and co-insurance contracts, individual pension plans, group-linked individual pension plans, employer group pension plans.• Contracts entered into between brokerage firms and investors regarding the credit purchase of securities, short selling, and borrowing and lending operations of securities in relation to capital markets instruments.• Futures and options contracts.• Contracts exclusively related to venture capital investments made by venture capital investment trusts and venture capital investment funds.• Factoring contracts made by factoring companies with their customers.• One-time payment contracts made between payment service providers and payment service users under the Payment and Securities Settlement Systems, Payment Services and Electronic Money Institutions Law No. 6493.• Real estate sales promise contracts and purchase and sale contracts exclusively related to the real estate portfolios of real estate investment trusts and real estate investment funds.• Contracts made for the manufacture and construction of fixed assets within the scope of the Investment Incentive Certificate.• Exclusive right contracts.