What is a hakediş?
A hakediş is the document that turns measured work into a payable amount for a contractor or subcontractor. It plays the role of an interim payment certificate or a payment application. On public works it is governed by the Yapım İşleri Genel Şartnamesi (YİGŞ, the General Specification for Works Contracts): Article 39 says an interim hakediş is drawn up in the first five working days of each month unless the contract says otherwise, and that quantities are measured jointly by the site supervisor and the contractor.
Interim payments are explicitly not final and create no vested right. The final account (kesin hakediş) is prepared from final measurements after provisional acceptance. In the private sector the period, approval time and payment term come from the contract, typically 30 days, and many contracts refer back to the YİGŞ for anything they do not cover.
How do measurements, the ataşman and the yeşil defter fit together?
They form one chain. The ataşman (measurement record book) captures dimensions and sketches of work that will later be hidden, such as foundations, buried pipes or demolition. The metraj (quantity take-off) turns those measurements into quantities per item. The yeşil defter (literally "green book", the quantity summary) lists each item with its total quantity, the quantity already billed and the quantity for this period. The hakediş then prices those quantities.
Under YİGŞ Article 28 the record books must be free of erasures; mistakes are struck through in red ink, left legible and signed. A contractor who refuses to sign or signs with reservations has 10 days to state objections in writing.
Why is a hakediş billed cumulatively?
Each hakediş prices all work done since the start of the job, then subtracts everything certified before: this period = cumulative amount − sum of previous hakediş amounts. YİGŞ Article 39/4-f sets the same rule. A measurement error last month is corrected automatically this month once the cumulative quantity is right. Adding period quantities on top of each other makes errors permanent.
How do you prepare one, step by step?
- Fix the cut-off date from the contract.
- Measure jointly with the employer's engineer or the public site supervisor.
- Record work that will be covered up before it is covered, with sketch, dimensions, date and photos.
- Take quantities from the current drawing revision only.
- Update the quantity summary: total, previous and this period for every item.
- Price cumulative quantities at the contract unit rates.
- Subtract the gross total of previous payments, not the net amounts paid.
- Add price escalation (fiyat farkı) only if the contract provides for it.
- Apply deductions and taxes, add VAT, deduct VAT withholding.
- Submit for signature and approval; invoice the approved amount.
Which deductions apply, and a worked example
Deductions come from three places: the contract (retention, advance recovery, penalties, defect price reductions called nefaset, materials or services supplied by the employer), tax law (withholding income tax, stamp duty, VAT withholding) and social security, where the employer asks for an "SGK borcu yoktur" letter (no social security debt) because main contractors are jointly liable for subcontractor workers under Labour Law 4857, Article 2.
| Line | Calculation | Amount |
|---|---|---|
| A. Cumulative work done | Quantities × unit rates | ₺300,000 |
| B. Previously certified | Hakediş 1 and 2 | ₺200,000 |
| C. This period | A − B | ₺100,000 |
| D. Retention | C × 5% | −₺5,000 |
| E. Advance recovery | C × 10% (contract rate) | −₺10,000 |
| F. Delay penalty | Per contract penalty clause | −₺1,500 |
| G. Withholding income tax (stopaj) | C × 5% | −₺5,000 |
| H. Stamp duty (damga vergisi) | C × 9.48‰ | −₺948 |
| I. VAT | C × 20% | +₺20,000 |
| J. VAT withholding (KDV tevkifatı) | I × 4/10 | −₺8,000 |
| K. Payable | C − D − E − F − G − H + I − J | ₺89,552 |
The 5% withholding tax applies only to construction work that spans more than one calendar year (yıllara sari), under Income Tax Law Article 94; rail and ship projects use 1%. Stamp duty of 9.48‰ is charged on the amount excluding VAT, capped at ₺29,115,961.10 per document in 2026. VAT withholding of 4/10 applies when the buyer is a designated buyer such as a public body, or when the job is worth ₺5 million or more including VAT, and it carries down the subcontracting chain. The withheld ₺8,000 is declared and paid by the buyer. If the job is not multi-year and no withholding applies, the payable amount here would be ₺97,552.
Withholding tax, stamp duty and VAT withholding depend on the type of work, the buyer, the contract value and whether the job crosses a calendar year. Treat the rates above as the general rule and confirm them with your accountant (mali müşavir).
How do subcontractor and employer payments differ?
The employer hakediş is what the main contractor bills the client; the subcontractor (taşeron) hakediş is what the main contractor pays down the chain. The arithmetic is the same. The differences are the legal basis (the subcontract and the Turkish Code of Obligations rather than the YİGŞ), extra deductions such as scaffolding, site power and water, meals or materials supplied by the main contractor, and payment terms that often say "within X days of collection from the employer". Build both on the same periods and item numbers so you can see the margin on every line. The related clauses are covered on our contract templates page.
Common mistakes and a checklist
- Cut-off date matches the contract.
- Measurements taken jointly; hidden work recorded with sketch and photos before it was covered.
- Quantities from the current drawing revision; see how room quantities are derived in our room schedule guide.
- Total = previous + this period on every item.
- Previous payments subtracted at gross value.
- Withholding tax and stamp duty calculated on the amount excluding VAT.
- VAT withholding conditions checked, including down the subcontract chain.
- Advance recovery stops once the advance is fully recovered.
- Subcontractor's social security clearance, premium statement and payroll on file.
How Santix handles it
In Santix the hakediş lives in the Budget section, by cost item and by subcontractor. You enter the cumulative amount; Santix subtracts previous payments and shows retention, advance recovery, withholding tax, stamp duty, VAT withholding, penalties, defect reductions and employer-supplied materials as separate lines. The ₺89,552 example above is the calculation used in the app's own tests. Payments go through site manager and owner approval by amount threshold, and TRY, USD and EUR lines are converted at the Central Bank rate of the day. Santix does not produce the official public-works hakediş report or yeşil defter; it keeps the calculation and the tracking in one place. See progress payments and budget and pricing.
Sources
- Yapım İşleri Genel Şartnamesi, consolidated text (Articles 28, 39, 40)
- Income Tax Law 193, Article 94
- Stamp Duty Law 488
- 2026 stamp duty amounts (KPMG Türkiye)
- VAT General Implementation Communiqué, partial withholding (Revenue Administration)
- Revenue Administration ruling on VAT withholding for subcontracted works
Frequently asked questions
How is the amount for this period calculated?
Take the cumulative value of all work done to date and subtract the gross total of all previous hakediş amounts. With ₺300,000 cumulative and ₺200,000 previously certified, this period is ₺100,000.
Is 5% withholding tax deducted from every hakediş?
No. It applies only to construction and repair work that spans more than one calendar year, and it is calculated on the amount excluding VAT. Confirm your case with your accountant.
When does 4/10 VAT withholding apply?
When the buyer is a designated buyer such as a public body, or when the job is worth ₺5 million or more including VAT. If the main job is in scope, it also applies down the subcontracting chain.
What is the yeşil defter?
The yeşil defter is the quantity summary used on Turkish public works. For each item it shows the total quantity to date, the quantity already billed and the quantity for this period.