Buying Real Estate in Turkey: 2026 Guide for Foreign Buyers
Buying real estate in Turkey is open to most foreign individuals: a buyer can register freehold title in his or her own name at a Land Registry (tapu) office, within three legal limits: 30 hectares per person nationwide, 10% of the privately ownable area of any one district, and no purchases in military prohibited or special zones. The largest standard closing cost is the title deed fee, 2% from the buyer and 2% from the seller. On the data of 23 October 2026, the Central Bank’s price index for September 2026 shows homes up 22.3% in lira over twelve months but down 5.7% after inflation.
This guide, last checked on 23 October 2026, sets out the rules for buying real estate in Turkey as a foreigner and the rates behind them, each tied to a law, regulation or official publication. It covers who may buy, the market data, the purchase steps, every cost with worked examples, off-plan protections and VAT, taxes after purchase, the USD 400,000 citizenship route and the residence-permit route, financing, due diligence and the risks of investing in real estate in Turkey, plus a table built from the Istanbul projects on our own site (see also our Türkiye country page).
Buying Real Estate in Turkey: Key Facts at a Glance
| Topic | Position on 23 October 2026 | Legal or official basis |
|---|---|---|
| Who may buy | Foreign individuals of nationalities allowed by Presidential decision; the old reciprocity condition was removed in 2012; no residence permit is needed to buy | Land Registry Law 2644, Art. 35 (as amended by Law 6302); TKGM guide for foreigners |
| Area limits | 30 hectares per person nationwide (the President may raise this up to double); 10% of a district’s privately ownable area; no military prohibited or security zones | Law 2644, Art. 35 |
| Title deed fee | 2% buyer plus 2% seller of the declared price, which cannot be below the municipal tax value | Law 492, Tariff 4 and Art. 63; Law 7566 of 19 Dec 2025 |
| VAT on new homes | 10% on the first 150 m² net, 20% above, for permits issued after 1 April 2022; no VAT on a private resale; a conditional exemption exists for non-resident foreigners | VAT Law 3065, Art. 13(1)(i); Decisions 5359 (2022) and 7346 (2023) |
| Earthquake insurance | Compulsory (DASK); policies starting 1 October 2026 use 12,039 TL/m² (reinforced concrete) and a maximum sum insured of 2,552,268 TL | DASK tariff page |
| Notary fee on a sale contract | 1 per thousand of the price, at least 500 TL and at most 4,000 TL | 2026 Notary Fee Tariff (Official Gazette 30 Dec 2025) |
| Agent fee | Up to 4% of the price excluding VAT, shared equally unless agreed otherwise | Real Estate Trade Regulation (Official Gazette 5 June 2018) |
| Annual property tax | 0.1% of tax value for a residence, 0.2% for other buildings, doubled in metropolitan municipalities; two instalments | Property Tax Law 1319, Arts. 8 and 30 |
| Rental income | First 58,000 TL of residential rent exempt for 2026; then 15% flat expense or actual costs; income-tax scale 15% to 40% | Income Tax Communiqué 332; GİB non-resident rent guide (Feb 2026) |
| Tax on a quick resale | Gain taxable if sold within five years; 150,000 TL exempt for 2026; cost indexed only if the producer-price rise is 10% or more | Income Tax Law; GİB brochure; Communiqué 332 |
| Citizenship route | Property worth at least USD 400,000 with a three-year no-sale annotation | Citizenship Regulation Art. 20(2)(b), amended by Decisions 5554 and 7938 |
| Residence-permit route | Short-term permit for owners; the Ministry sets the value; USD 200,000 reported since 16 October 2023 | Law 6458, Art. 31(1)(b) and 31(6) |
| Price index | September 2026: 239.4 (2023=100), +22.3% on a year earlier in lira, -5.7% in real terms | CBRT Residential Property Price Index |
| Exchange rate | USD 1 = 49.6540 TL (forex selling, 23 October 2026) | CBRT daily rates, bulletin 2026/201 |
Who Can Take Part in Buying Real Estate in Turkey?
Most foreign individuals can buy, provided their nationality is among those the President allows under Article 35 of Law 2644, the property is outside military and special zones, and the purchase stays within 30 hectares per person and 10% of the district’s privately ownable area. No residence permit is required to buy.
The legal basis is Article 35 of the Land Registry Law (Law 2644). After Law 6302 entered into force on 18 May 2012, the old rule that a foreigner could buy only if Turkey’s citizens could buy in his or her country was dropped. The article now says that, subject to the statutory limits, foreign individuals who are nationals of countries determined by the President may acquire immovable property and limited real rights in Turkey. The Land Registry and Cadastre Directorate (TKGM) says in its English guide for foreigners that the list of eligible countries can be obtained from Turkish embassies and consulates and from TKGM itself. Some older guides still say that foreign buyers must come from a reciprocal country, but the 2012 amendment removed that wording from the law.
The same article sets the two area caps. Under the second paragraph, the total area that foreign individuals acquire may not exceed ten percent of the district’s area that can be privately owned, and thirty hectares per person across the country; the President may increase the per-person figure up to double. Thirty hectares is 300,000 square metres, so the personal cap rarely matters for an apartment but does matter for land. The district cap is a ceiling on all foreign ownership in a district, and the registry applies it when it registers foreign acquisitions.
Where foreigners cannot buy
TKGM’s guide states that foreigners cannot acquire or rent property inside military prohibited zones and security zones. Article 35 explains the mechanism: the Ministry of National Defence and the Ministry of the Interior send the maps and coordinates of such zones to TKGM, and title transactions are processed against that data. Article 35 also lets the President restrict or stop foreign acquisitions by country, person, geographical region, duration, number, ratio, type and area where the national interest requires it, which is why the title office, not the seller or the developer, gives the final answer on whether a particular parcel can be registered.
Land, companies and inheritance
If a foreigner buys land with no building, Article 35 requires the project he or she intends to build to be submitted to the relevant ministry within two years; the ministry then fixes start and completion periods, which are recorded in the title register, and property acquired in breach of the article or not developed in time can be liquidated. Foreign companies incorporated abroad can acquire real estate only within special laws. Companies established in Turkey in which foreign investors hold at least 50% of the shares, or can appoint or remove the majority of managers, may acquire property for the activities listed in their articles of association under Article 36 of the same law. The restrictions of Article 35 do not apply when a mortgage is established in favour of a foreign individual or a foreign-registered commercial company. Those exemptions concern mortgages in favour of foreign creditors.
Apartments, unit titles and what you actually own
Most foreign buyers acquire an apartment. Under the Condominium Law (Law 634), a building under construction can be registered with a floor easement (kat irtifakı), a right tied to a land share, and the easement is converted to full unit ownership (kat mülkiyeti) on the strength of the building’s occupancy permit (yapı kullanma izin belgesi). A buyer of an off-plan flat therefore usually holds a kat irtifakı entry until completion. Co-owners share common expenses in proportion to their land shares under Article 20 of the same law, and Article 22 makes a tenant who uses a unit jointly liable, up to the rent owed, for the owner’s unpaid shares, so the service charge (aidat) is a legal obligation of the owner and not a private arrangement.
TKGM’s guide adds two points that shape the rest of the process. Ownership passes only by an official deed signed at the Land Registry; a preliminary sale contract signed at a notary does not transfer title. And having a residence permit is not a condition for buying, so a foreigner who is in Turkey as a tourist can complete the purchase.
What Does the Turkish Property Market Look Like in 2026?
In September 2026 the CBRT price index stood at 239.4, up 22.3% on a year earlier in lira and down 5.7% after inflation, with İstanbul at +26.8%. Sales to foreigners were 2,167 homes that month, 1.5% of the total, and 15,308 over nine months, down 4.3%.
The Central Bank of the Republic of Türkiye (CBRT) publishes the Residential Property Price Index (RPPI) monthly, with 2023 as the base year of 100. For September 2026 it stands at 239.4. The bank reports a monthly rise of 1.2%, an annual rise of 22.3% in nominal terms and an annual fall of 5.7% in real terms. Dividing the two annual figures shows the inflation behind them: 1.223 divided by 0.943 is about 1.297, so consumer prices rose roughly 29.7% over the same twelve months (a derived figure, not a CBRT headline). In lira terms prices rose, but they rose more slowly than the general price level.
The same release breaks the index down by city and region. İstanbul recorded +26.8% on the year, Ankara +22.0% and İzmir +21.0%. In the regional chart İstanbul had the highest annual increase of all regions and the Edirne, Kırklareli and Tekirdağ region the lowest at +15.3%. The New Tenant Rent Index, published in the same document, rose 26.6% in nominal terms (-2.4% in real terms) and 35.5% in İstanbul, so rents on new leases in the largest city moved faster than prices in the period.
| Region (CBRT RPPI grouping) | Annual change, September 2026 |
|---|---|
| İstanbul | +26.8% |
| Artvin, Giresun, Gümüşhane, Ordu, Rize, Trabzon | +26.2% |
| Bursa, Eskişehir, Bilecik | +22.1% |
| Türkiye (all) | +22.3% |
| Ankara | +22.0% |
| Adana, Mersin | +21.5% |
| İzmir | +21.0% |
| Antalya, Burdur, Isparta | +20.0% |
| Aydın, Denizli, Muğla | +19.3% |
| Edirne, Kırklareli, Tekirdağ | +15.3% |
Sales volumes and foreign buyers
The Turkish Statistical Institute (TÜİK) reported on 16 October 2026 that 142,390 homes were sold in September 2026, 9.3% fewer than a year earlier. Of these, 51,519 were first-hand sales (36.2%) and 90,871 second-hand. Mortgaged sales were 23,397, or 16.4% of the total. Sales to foreigners were 2,167, which is 1.5% of all sales and 9.9% more than in September 2025. Over January to September 2026 total sales were 1,092,919 (-7.2%), mortgaged sales were 212,210 (+24.7%) and foreign sales were 15,308, down 4.3%. By nationality, buyers from the Russian Federation took 388 homes in September, Iraq 166 and Germany 162. The shares worked out from these figures are 1.4% of nine-month sales to foreigners, 19.4% of nine-month sales with a mortgage and 32.9% first-hand.
Prices in dollars, euros and lira
A foreign buyer’s budget is often set in another currency, so the exchange rate matters as much as the lira index. The CBRT’s forex selling rate for the US dollar was 27.8865 TL on 16 October 2023, 34.2437 on 22 October 2024, 41.9797 on 23 October 2025 and 49.6540 on 23 October 2026. Between 30 September 2025 and 30 September 2026 the dollar rose from 41.5816 to 49.0184 lira (+17.9%) and the euro from 48.8390 to 55.6568 (+14.0%). Set against the September index rise of 22.3%, that implies a rise of roughly 3.7% in dollar terms and 7.3% in euro terms. This is a rough comparison, because the index is a monthly figure and the exchange rates are end-of-month quotes, but it shows why a lira index and a dollar price tell different stories.
CBRT unit-price data reported by the Turkish press give a second view. For the second quarter of 2026 the average price per square metre in İstanbul was USD 1,920, a record for the series; the national average was USD 1,141, İzmir USD 1,243 and Ankara USD 1,040 (Habertürk, 17 July 2026). For the first quarter the average 100 m² home cost 7,939,000 TL in İstanbul, 5,251,000 TL in İzmir and 4,410,000 TL in Ankara. Bloomberg HT reported on 18 August 2026, from provisional CBRT data, USD 189,800 for a 100 m² home in İstanbul in the third quarter. These are appraisal-based averages and not the asking prices of new developments, which the table of Istanbul projects below lists at different levels.
| Date | USD/TRY (CBRT forex selling) | Note |
|---|---|---|
| 16 October 2023 | 27.8865 | Reported date of the USD 200,000 residence-permit threshold |
| 22 October 2024 | 34.2437 | CBRT daily bulletin |
| 23 October 2025 | 41.9797 | CBRT daily bulletin |
| 23 October 2026 | 49.6540 | Bulletin 2026/201; the lira lost 15.5% of its dollar value in twelve months |
Step by Step: Buying Real Estate in Turkey From Offer to Title Deed
The purchase runs in nine steps: check eligibility and the zone, verify the title and permits, agree the contract, show the foreign-currency and valuation documents, buy the DASK policy, pay the fees and sign the deed at the title office. The deed, not the contract, transfers ownership.
The sequence below follows the TKGM guide for foreigners, the Land Registry Law and the consumer-protection rules for prepaid housing. Order and timing differ between a resale from a private owner and a purchase from a developer, so the table notes where the two diverge.
| Step | What happens | Documents and rules |
|---|---|---|
| 1. Eligibility and location | Check that your nationality is allowed and that the parcel is outside military and special zones and inside the district cap | Law 2644, Art. 35; TKGM guide |
| 2. Title and permit check | Ask the seller for the current title record (tapu) to see mortgages, liens and annotations; for a developer project, ask for the building licence; for a completed building, the occupancy permit | TKGM guide, section 5; Law 6502, Art. 40(3); Law 634 |
| 3. Price, currency and contract | Agree the price and who pays which fee; a resale is completed by deed; an off-plan sale needs the pre-information form at least one day before signing | Law 6502, Art. 40(2); TKGM guide, section 2 |
| 4. Foreign-currency proof | Title offices ask foreign individuals for a bank document showing that the foreign currency was sold into lira (döviz alım belgesi) | Described by Turkish law firms; applied at the title office |
| 5. Valuation report | A licensed valuer prepares a report for acquisitions by foreign individuals, requested through the Web Tapu and TADEBİS systems | TKGM circulars on valuation reports (2019 onward), reported by Anadolu Agency and İHA |
| 6. Earthquake policy and municipal value statement | Buy the DASK policy and obtain the property value statement from the municipality | TKGM guide, section 4 (documents) |
| 7. Identity, translation, photographs | Passport with translation, one photograph of the seller and two of the buyer, a sworn translator if a party does not speak Turkish; a power of attorney issued abroad needs an apostille or consular legalisation | TKGM guide, section 4 |
| 8. Fees and deed | Pay the title deed fee and the circulating-capital fee, sign before the title officer, and receive the deed | Law 492, Art. 63; TKGM guide |
| 9. After the deed | Register the water, electricity and gas subscriptions, pay the service charge to the building management and diarise the property-tax instalments | Law 634, Art. 20; Law 1319, Art. 30 |
Why the deed matters more than the contract
A buyer who signs a preliminary sale contract at a notary and pays a deposit does not yet own anything. TKGM states that transfer of ownership is only possible with an official deed and registry entry signed at the Land Registry Directorates and that a preliminary sale contract does not pass title. For a resale, the transfer is completed at the title office; for an off-plan flat, Law 6502 Article 41 requires the prepaid sale to be registered in the title register and any preliminary sale contract to be drawn up as a notarial deed, otherwise the seller may not later rely on the contract being invalid against the consumer. Article 41(2) adds that the seller may not ask for any payment before a valid contract exists.
Buying remotely with a power of attorney
The TKGM guide allows a buyer to act through an authorised representative. A power of attorney issued by a notary in another country needs the Hague Convention apostille, in which case no further Turkish consular certification is required; for countries outside the convention the foreign authority’s certification and the Turkish consulate’s certification are both needed. The guide says that the power of attorney must be accompanied by its approved translation.
How Much Does Buying Real Estate in Turkey Cost?
Beyond the price, the standard charges are the 2% buyer’s share of the title deed fee, a DASK policy, a valuation report and, for new homes, VAT of 10% on the first 150 m² net and 20% above. An 8,000,000 TL resale works out at 2.0% extra without an agent and 4.5% with an agent and a notarised contract.
The cost of buying real estate in Turkey is the price plus a handful of statutory charges and optional professional fees. The statutory items are the title deed fee, the earthquake policy, VAT where it applies and, in some cases, stamp duty and a notary fee. The table lists each with its rate as of 23 October 2026.
| Cost item | Rate or amount | Who normally pays | Basis |
|---|---|---|---|
| Title deed fee (tapu harcı) | 2% of the declared price per side, 4% in total; the tariff shows a statutory base of 10 per thousand and an applied rate of 20 per thousand | Buyer 2%, seller 2% | Law 492, Tariff 4; TKGM guide |
| Fee base | The declared price, but not less than the municipal tax value; an under-declared price is re-assessed with a tax-loss penalty of 100% since 19 Dec 2025 | Both parties | Law 492, Art. 63; Law 7566 |
| Title-office circulating-capital fee | A fixed amount determined locally; TKGM’s guide gave 483.5 TL plus 103.5 x 2.5 TL for 2018 | Charged per transaction | TKGM guide, section 4 |
| Valuation report | Set by the licensed valuer | Agreed between the parties | TKGM valuation circulars |
| Compulsory earthquake insurance (DASK) | Sum insured (unit cost x gross m²) x tariff per mille by risk group; for 100 m² of reinforced concrete the 1 Oct 2026 premium runs from 3,395 TL (group I) to 879 TL (group VII) | Owner, before transfer | DASK tariff page |
| Notary fee on a notarised sale contract | 1 per thousand of the price, minimum 500 TL, maximum 4,000 TL | Contract parties | 2026 Notary Fee Tariff |
| Real estate agent | Up to 4% of the price excluding VAT, plus 20% VAT on the fee, shared equally unless agreed otherwise | Buyer and seller | Real Estate Trade Regulation |
| VAT on a new home from a developer | 10% on the first 150 m² net, 20% above (permits after 1 April 2022) | Buyer, through the invoice | VAT Law 3065; Decisions 5359 and 7346 |
| Stamp duty on a private-form contract that states a sum | 9.48 per thousand, capped at 29,115,961.10 TL per paper in 2026 | Depends on the contract | Law 488; Communiqué 71 |
Worked example 1: a resale apartment for 8,000,000 TL
At 49.6540 TL per dollar, 8,000,000 TL is USD 161,115. The buyer’s title deed fee is 2%, or 160,000 TL (USD 3,222), and the seller pays the same. A DASK policy for 100 m² of reinforced concrete in risk group III is 2,564 TL (USD 52). If an agent is used, the buyer’s half of the 4% cap is 2%, which is 160,000 TL plus 20% VAT, or 192,000 TL (USD 3,867). A notarised sale contract would cost 1 per thousand of 8,000,000 TL, which is 8,000 TL, but the tariff caps it at 4,000 TL (USD 81).
| Line | Calculation | TL | USD at 49.6540 |
|---|---|---|---|
| Price | Declared price | 8,000,000 | 161,115 |
| Title deed fee, buyer | 2% x 8,000,000 | 160,000 | 3,222 |
| DASK, 100 m², concrete, group III | 1,203,900 x 2.13 per thousand | 2,564 | 52 |
| Agent, buyer’s half with VAT | 2% x 8,000,000 x 1.20 | 192,000 | 3,867 |
| Notary fee, if a contract is notarised | 1 per thousand, capped | 4,000 | 81 |
| Total with agent and notary | Sum of the four charges | 358,564 | 7,221 |
| Total without agent and notary | Title deed fee plus DASK | 162,564 | 3,274 |
The totals equal 4.5% of the price with an agent and a notarised contract, and 2.0% of the price without them. The valuation report, sworn translation, the circulating-capital fee and any legal advice are additional and depend on the provider.
The planned payment system for property sales
The Ministry of Trade’s amended Real Estate Trade Regulation, published in the Official Gazette of 1 October 2026 (no. 33387), authorises an integrator to build and run an electronic payment system for property sales (the regulation calls it the güvenli ödeme sistemi), and moves the transition date in its first provisional article from 1 July 2026 to 1 December 2026. The amendment says the usage fee, how it is shared, and the sales that fall outside the system will be set by a protocol between the Ministry of Trade, the Ministry of Environment, Urbanisation and Climate Change and the integrator. The regulation leaves the details of how the price will be paid through the system to that protocol.
Buying Real Estate in Turkey From a Developer: Off-Plan Rules and VAT
Many foreign buyers choose a new project. Law 6502 on consumer protection regulates prepaid housing sales (ön ödemeli konut satışı) in Articles 40 to 45, and the rules apply when a consumer pays for a home before it is delivered. Our separate guide to buying an apartment in Turkey in installments goes through the payment structures; this section sets out the legal floor.
| Protection | Rule | Article of Law 6502 |
|---|---|---|
| Building licence first | No prepaid sale contract with consumers may be made before the building licence is issued | Art. 40(3) |
| Pre-information | A pre-information form must be given at least one day before the contract | Art. 40(2) |
| Form of contract | The sale is registered in the title register; a preliminary sale contract must be a notarial deed; no payment may be demanded before a valid contract | Art. 41 |
| Completion cover | Above a size set by the Ministry, the seller must take out building-completion insurance or provide other cover set by the Ministry before starting sales | Art. 42 |
| Cooling-off | 14 days to withdraw without reason or penalty | Art. 43 |
| Delivery deadline | Delivery within the contract period and never more than 48 months from the contract date | Art. 44 |
| Withdrawal for 24 months | The consumer can withdraw without giving a reason up to 24 months from the contract; the seller may claim up to 2% of the price in months 0-3, 4% in months 3-6, 6% in months 6-12 and 8% in months 12-24, plus taxes and fees | Art. 45 |
How VAT is charged on new homes
A private person selling a home as an occasional sale does not charge VAT, so VAT arises mostly on new homes delivered by developers. For homes built under a licence issued after 1 April 2022, Presidential Decision 5359, published on 29 March 2022, replaced the older location-based schedule with a rate that depends on the net area: the reduced rate on the first 150 m² and the general rate on any part above 150 m². In 2022 those rates were 8% and 18%; Presidential Decision 7346 (Official Gazette 7 July 2023) raised the reduced rate to 10% and the general rate to 20% from 10 July 2023; the tax-press summaries by KPMG Türkiye and Alomaliye therefore put the reduced housing rate at 10% and the general rate at 20%. Homes in disaster-risk transformation projects under Law 6306 have their own 1% rate on the first 150 m², according to KPMG’s summary.
For a flat of 120 m² net that the developer prices at USD 300,000 before VAT, the whole price is within the first 150 m², so VAT is 10%, or USD 30,000, and the invoice total is USD 330,000. If the USD 300,000 already includes VAT, the price before VAT is USD 272,727 and VAT is USD 27,273. For a flat of 200 m² net, 150/200 = 75% of the price is taxed at 10% and 25% at 20%, a blended rate of 12.5%, so a price of 20,000,000 TL before VAT carries 2,500,000 TL of VAT. Buyers should therefore ask whether a developer’s list price includes VAT, and which permit date applies to the building.
The VAT exemption for non-resident foreigners
Article 13(1)(i) of the VAT Law exempts the first delivery of a building built as a home or workplace when the price is brought to Turkey in foreign currency and the buyer is, among others, a foreign individual not resident in Turkey. If the conditions were not met but the exemption was applied, the unpaid tax, tax-loss penalty and late-payment interest are the joint liability of the seller and the buyer; and if the property is disposed of within three years the unpaid tax with deferral interest must be paid before the title transaction. Law 7394 of 8 April 2022 lengthened that period from one year to three. The exemption covers only first deliveries; a resale is outside it. Because the consequences of a wrongly applied exemption fall on the buyer as well, the invoice and the contract should state which VAT treatment was used.
Example 2: a new apartment priced at USD 300,000
| Line | Calculation | TL | USD at 49.6540 |
|---|---|---|---|
| Price before VAT | Developer’s price | 14,896,200 | 300,000 |
| VAT, 120 m² net, permit after 1 April 2022 | 10% x price | 1,489,620 | 30,000 |
| Invoice total | Price plus VAT | 16,385,820 | 330,000 |
| Title deed fee, buyer | 2% x 14,896,200 (declared price not below tax value) | 297,924 | 6,000 |
| DASK, 120 m², concrete, group III | 120 x 12,039 = 1,444,680 x 2.13 per thousand | 3,077 | 62 |
In this case the buyer’s statutory charges outside the invoice are about USD 6,062, or 2.0% of the pre-VAT price. The VAT is 10% of the price, which makes VAT the largest single item in a new-build purchase; Article 13(1)(i) is the provision that removes it for qualifying non-resident foreigners.
Resale or New Build: How the Two Routes to Buying Real Estate in Turkey Differ
The legal position changes with who sells and what is being sold. Law 6502 defines a seller as a person acting for commercial or professional purposes and a consumer as a person acting for non-commercial purposes (Art. 3). The prepaid-housing protections in Articles 40 to 45 therefore apply when a developer or other trade seller sells to a private buyer. A private owner selling a flat is not a trade seller in that sense, and the buyer’s main protection comes from the title register, which shows registered burdens before the deed is signed (TKGM guide, section 5). The comparison below sets the two routes side by side.
| Feature | Resale from a private owner | New home from a developer |
|---|---|---|
| VAT | None on an occasional sale by a person who is not a VAT taxpayer | 10% on the first 150 m² net and 20% above for permits after 1 April 2022; exemption possible for qualifying non-resident foreigners |
| Title deed fee | 2% buyer plus 2% seller | 2% buyer plus 2% seller, on a declared price not below the tax value |
| Title stage | Unit ownership (kat mülkiyeti) is normally already registered | Floor easement (kat irtifakı) until the occupancy permit allows conversion |
| Law 6502 prepaid-housing rules | Apply only where the seller acts commercially | Apply: licence first, 14-day cooling-off, 48-month delivery cap, 24-month withdrawal |
| Completion risk | None, the building exists | Present until delivery; completion insurance above the Ministry’s size line |
| Citizenship property type | Qualifies if it has condominium or floor-easement title and meets the value test | Same test; the project must have a registered floor easement |
The same fee schedule, the same DASK requirement and the same area caps apply in both cases, so the practical differences come down to VAT, the stage of the title and the Law 6502 protections.
Taxes After Buying Real Estate in Turkey
Four taxes follow the purchase: the annual property tax, the high-value residence tax for expensive homes, income tax on rent and tax on gains from a quick resale. The rates below are for 2026; the revaluation that moves fixed amounts each January means the figures should be checked again at the start of 2027. Our Turkey property tax calculator page turns these rates into a worked estimate.
| Tax | 2026 rule | Basis |
|---|---|---|
| Property tax (emlak vergisi) | 0.1% of tax value for a residence, 0.2% for other buildings, 0.1% for farmland and 0.3% for building plots; doubled inside metropolitan municipality limits; paid in two equal instalments, the first in March to May and the second in November | Law 1319, Arts. 8, 18 and 30 |
| High-value residence tax | Applies where the tax value exceeds 17,711,000 TL: 0.3% of the excess up to 26,567,000 TL; 26,568 TL plus 0.6% up to 35,425,000 TL; 79,716 TL plus 1.0% above that | Law 1319, Arts. 42-46; Communiqué 88 |
| Rental income | 58,000 TL of residential rent exempt; then a 15% flat deduction or actual costs; scale of 15% to 190,000 TL, 20% to 400,000 TL, 27% to 1,000,000 TL, 35% to 5,300,000 TL, 40% above | Communiqué 332; GİB rent guide No. 594 |
| Gain on sale within five years | Taxable on the same scale after a 150,000 TL exemption; cost uplift by the producer-price index only if the rise is 10% or more | Income Tax Law; GİB brochure |
Property tax in practice
The Property Tax Law sets the rates, and the municipality sets the tax value, which is based on land and building unit values. For 2026 Provisional Article 23 puts a ceiling on the tax values calculated from the 2025 unit values (the text speaks of a ‘two-fold excess’ over the 2025 values), and from 2027 the value is increased each year by the full revaluation rate, where previously only half of the rate was applied (Law 7566, Art. 11). A residence in a metropolitan municipality with a tax value of 6,000,000 TL pays 0.2%, or 12,000 TL a year, in two instalments of 6,000 TL. Provisional Article 23 adds that the values it fixes also apply to duties and fees that are based on the tax value, which feeds into the title deed fee base.
The high-value residence tax applies only to residences whose tax value exceeds 17,711,000 TL in 2026, a threshold fixed by Communiqué 88 under Article 42 of the law. Article 46 exempts owners whose only residence in Turkey is the taxable one, and where an owner holds several residences the lowest-valued one that would be taxable.
Rental income, step by step
The Revenue Administration (GİB) guide for non-residents sets out the method. Take the rent received in the year, subtract the residential exemption (58,000 TL for 2026), then subtract either documented actual expenses or 15% of what remains, and apply the scale to the result. For 240,000 TL of annual rent: 240,000 – 58,000 = 182,000; 15% of 182,000 is 27,300; the taxable amount is 154,700; at 15% the tax is 23,205 TL, which is 9.7% of the gross rent. If the tenant is a company or another withholding agent listed in Article 94 of the Income Tax Law, 20% of the gross rent is withheld at source. A non-resident whose rent was fully taxed by withholding is not obliged to file a return for it, and annual returns for rent are filed in March of the following year.
Tax on a gain from a sale
Under the Income Tax Law a gain from selling real estate within five years of acquisition is taxable; after that period it is outside the tax. The GİB brochure says that the acquisition cost is multiplied by the rise in the domestic producer price index (Yİ-ÜFE), but only when the rise is 10% or more. A non-resident who does not file an annual return must report the gain on a separate declaration to the tax office of the property’s location within 15 days of the date the gain is realised. For 2026 the annual exemption for such gains is 150,000 TL.
| Case | Calculation | Tax (2026 scale) |
|---|---|---|
| Bought for 5,000,000 TL, sold for 9,000,000 TL within five years; selling costs 150,000 TL; no indexation | 9,000,000 – 5,000,000 – 150,000 – 150,000 exemption = 3,700,000 | 1,177,500 TL (232,500 on the first 1,000,000 plus 35% of 2,700,000) |
| Same sale with an index ratio of 1.4 | Cost 7,000,000; 9,000,000 – 7,000,000 – 150,000 – 150,000 = 1,700,000 | 477,500 TL (232,500 plus 35% of 700,000) |
| Same sale after five full years | Outside the tax | 0 TL |
Short-term letting
Letting a flat to tourists for stays of 100 days or less needs a permit under Law 7464 and, for a flat in a multi-unit building, a unanimous notarised decision of all unit owners. Our guide to Turkey’s Airbnb law sets out the permit counts, fines and platform rules. Whether permitted tourist letting is taxed as rental or commercial income is a separate question and has been disputed.
Citizenship and Residence Permits When Buying Real Estate in Turkey
The citizenship route needs a qualifying unit worth at least USD 400,000 with a three-year no-sale annotation; the residence-permit route for owners has a reported USD 200,000 floor. Both are decided by the authorities, not by the purchase itself.
Two separate programmes attach to property purchases, and they have different thresholds, different decision-makers and different legal bases. Neither follows automatically from a purchase.
Citizenship by investment: USD 400,000 and a three-year annotation
Article 12 of the Turkish Citizenship Law (Law 5901) lets the President grant citizenship by decision to foreigners who meet the conditions set under it, provided there is no obstacle in terms of national security and public order. The property criterion is in Article 20(2)(b) of the implementing regulation. Presidential Decision 5554, published in the Official Gazette of 13 May 2022 (no. 31834), changed the figure in that clause from USD 250,000 to USD 400,000. Decision 7938, published on 12 December 2023 (no. 32397), narrowed the property type to a unit with a condominium or floor-easement title, or a plot with a building on it, so bare land and farmland no longer count. Cott Group’s summary of the amended clause adds that the title deed must carry a note that the property may not be sold for three years. Paragraph 10 of the same article requires the foreign currency to be sold to a bank operating in Turkey and, through it, to the Central Bank.
At today’s rate of 49.6540 TL per dollar, USD 400,000 is 19,861,600 TL. That conversion is an illustration only: the regulation counts the value in dollars, and the valuation report that TKGM requires in the citizenship process is what establishes the value, so a price on the invoice does not by itself settle whether the threshold is met. A decision is taken by the competent authorities, and the Law lists national-security and public-order obstacles that can lead to refusal. Our Turkey citizenship and immigration page summarises the programme in more detail.
Short-term residence permit for property owners
Article 31(1)(b) of the Law on Foreigners and International Protection (Law 6458) allows a short-term residence permit for foreigners who own immovable property in Turkey, and Article 31(2) allows it to be granted for up to two years at a time. Since Law 7533 of 21 November 2024, Article 31(6) states that the nature and value of the property that supports a permit are determined by the Ministry. A floor is reported: Cumhuriyet wrote on 30 October 2023 that the Presidency of Migration Management raised the minimum from USD 75,000 to USD 200,000 for property acquired from 16 October 2023, measured on the deed price converted at the CBRT rate on the deed date. At 49.6540 TL per dollar, USD 200,000 is 9,930,800 TL. The same article provides in paragraph (1)(j) for a separate investor permit for investments of a scope and amount set by the President, which can run up to five years at a time (Art. 31(5)); Article 12(1)(b) of the Citizenship Law covers holders of that permit and their families.
| Feature | Citizenship by property | Short-term residence permit for owners |
|---|---|---|
| Legal basis | Law 5901, Art. 12; Regulation Art. 20(2)(b) | Law 6458, Art. 31(1)(b), 31(2), 31(6) |
| Value test | At least USD 400,000, by valuation report | USD 200,000 reported for deeds from 16 Oct 2023 (deed price) |
| Property type | Unit with condominium or floor-easement title, or plot with building | Set by the Ministry (Art. 31(6)) |
| Restriction | No sale for three years, annotated on the deed | – |
| Who decides | President / competent authorities | Presidency of Migration Management |
| Term | Permanent once granted | Up to two years each time |
Can a Foreigner Get a Mortgage When Buying Real Estate in Turkey?
In principle yes: banks lend to foreign nationals within BDDK limits, and mortgaged sales were 16.4% of Turkish home sales in September 2026. Each lender sets its own terms, and Law 6502 limits early-repayment charges to 1% or 2% on fixed-rate loans and bars them on variable-rate loans.
Banks in Turkey lend to foreign nationals within the limits set by the Banking Regulation and Supervision Agency (BDDK). The Agency’s press release of 30 January 2026 announced a change in loan-to-value ratios on housing loans together with measures on credit-card and overdraft limits and the restructuring of retail loans. Article 35 of the Land Registry Law states that its limits do not apply when a mortgage is established in favour of a foreign individual or a foreign-registered commercial company. Mortgages are a minority of purchases: TÜİK counted 23,397 mortgaged sales in September 2026, 16.4% of all sales, and 212,210 in the first nine months, up 24.7% on the year.
The consumer-finance provisions of Law 6502 apply to housing loans. A lender can call the whole debt only if the borrower has missed at least two consecutive instalments and has been given at least thirty days’ notice (Art. 34). A fixed-rate loan can carry an early-repayment charge of at most 1% of the amount prepaid when 36 months or fewer remain and 2% when more remain, and a variable-rate loan cannot carry one (Art. 37). In a linked loan, where the loan finances one specific home, the seller and the lender are jointly liable if the home is not delivered, up to the loan amount and for one year from the contract delivery date or the actual delivery date (Art. 35). The developer instalment plans on our listing pages, shown in the table below, are separate from bank loans and are governed by the contract and by Articles 40 to 45 described above.
Investing in Real Estate in Turkey: What the Data Shows and What Can Go Wrong
Investing in real estate in Turkey means holding an asset priced in lira in a country where consumer prices rose roughly 29.7% in the twelve months to September 2026, as derived above from the CBRT’s nominal and real figures. The data set out above gives reference points and does not forecast a result. The index rose 22.3% in lira terms while falling 5.7% in real terms. New tenant rents rose 26.6% in lira terms and fell 2.4% in real terms. Home sales in the first nine months of 2026 were 7.2% lower than a year earlier, while mortgaged sales rose 24.7%. The dollar rose 17.9% against the lira between the end of September 2025 and the end of September 2026.
Risks that are documented
- Currency. A lira index and a dollar price can move in different directions. Between 16 October 2023 and 23 October 2026 the lira’s dollar rate fell from 27.8865 to 49.6540 per dollar.
- Inflation. The CBRT’s real-terms figure for September 2026 is negative, which means prices rose more slowly than consumer prices.
- Delivery. Law 6502 caps off-plan delivery at 48 months from the contract and gives a 24-month withdrawal right with the compensation steps shown above; completion insurance applies only to projects above the Ministry’s size line.
- Earthquake cover. DASK is compulsory but its maximum sum insured is 2,552,268 TL for policies starting 1 October 2026, about USD 51,400 at today’s rate, which is a fraction of the price of most homes in the tables on this page. Additional private cover is a separate product from the compulsory policy.
- Rule changes. The tax-value rules changed with Law 7566 in December 2025, the payment-system transition date moved on 1 October 2026, and a bill on foreign digital accommodation platforms was approved by its lead committee in early October 2026, according to our Airbnb-law guide.
- Letting rules. Tourist letting needs a permit under Law 7464; a unanimous owners’ decision is required in a multi-unit building.
- Service charges and liens. Under Law 634 unpaid building charges can become a statutory mortgage on the unit (Art. 22), so the seller’s payment record belongs in the file.
Istanbul Projects on Our Site: Prices, Sizes and the USD 400,000 Line
All the projects on our site’s Turkey pages are in Istanbul. The table below uses the prices, sizes and payment terms printed on the live listing pages as of 23 October 2026, per our listing page for each project. The price per square metre divides each project’s entry price by the smallest size shown for that unit type, so it is a ranking aid and not a quotation; developers do not always attach the headline price to the smallest unit. Hayat Vision is priced in lira on its page and is converted at 49.6540. The table shows the ten projects whose pages exist in all four languages of the site. Our Istanbul city page and the Türkiye country page set the same projects in a wider context.
| Project (listing page) | District | Entry price and unit | Smallest size | Entry price per m² | Year-built field and completion statement on the page | Payment terms stated on the page |
|---|---|---|---|---|---|---|
| Marina Residences | Beylikdüzü | $260,000, 2+1 | 125 m² | $2,080 | 2024; completed, original completion date June 2024 | 18-month instalments mentioned; completed project |
| Beneglow Residences | Bahçelievler | $313,000, 1+1 | 64 m² | $4,891 | 2024 | 50% down, balance over 12 months |
| Evler Residences | Ümraniye | $370,000, 1+1 | 74 m² | $5,000 | 2024 | – |
| Maslak Vision | Maslak | $394,000, 1+1 | 75 m² | $5,253 | 2025; completion stated as December (year not given) | Down payment, then a 30-month instalment plan |
| Benlexa | Acıbadem | $447,000, 1+1 | 62 m² | $7,210 | 2024 | Up to 12 months with 50% down |
| Referans Göktürk | Göktürk | $495,000, 2+1 | 112 m² | $4,420 | 2025; original target Q3/Q4 2025 | 50% down and 24 months in some offers |
| Modasehir Residences | Ataşehir | $590,000, 1+1 | 88 m² | $6,705 | 2023 | – |
| Referans Beşiktaş | Beşiktaş | $600,000, 1+1 | 65 m² | $9,231 | 2024; original target 2025 | Down payment of about 50% cited as an example, remainder in instalments |
| City Residences | Bomonti | $684,000, 1+1 | 68 m² | $10,059 | 2025 | 50% down and 36 months |
| Hayat Vision | Pendik (Kurtköy) | 5,920,000 TL (about $119,225), 2+1 | 79 m² | 74,937 TL (about $1,509) | 2024; completed December 2024 | 12-month lira plan; title deeds issued |
Four readings follow from the table. First, the entry price per square metre runs from $2,080 (Marina Residences) to $10,059 (City Residences), a spread of 4.8 times inside one city. Second, the order differs from the order of ticket prices: Referans Göktürk ranks sixth by entry price but second-lowest in dollars per square metre among the dollar-priced projects, because its entry unit is 112 m². Third, five of the ten projects have an entry price of USD 400,000 or more (Benlexa, Referans Göktürk, Modasehir Residences, Referans Beşiktaş and City Residences). Maslak Vision’s entry unit, at $394,000, is $6,000 or 1.5% below that line, and Hayat Vision’s lira price is about 30% of it. Fourth, larger units in the lower-priced projects can sit above the line: Beneglow’s 2+1 starts at $553,000, Evler Residences’ 2+1 at $490,000, Maslak Vision’s 2+1 at $606,000 and Marina Residences’ 4+1 at $496,000, per the listing pages. Whether a particular unit qualifies for citizenship also depends on the valuation report and the three-year annotation described above.
For comparison, the CBRT’s appraisal-based average for İstanbul in the second quarter of 2026 was USD 1,920 per square metre. New-build entry units in the table list at between $2,080 and $10,059 in the dollar-priced rows. The two series measure different things (loan-appraisal values against developer asking prices), so the gap is not a premium or a discount. For houses rather than flats there is a villas for sale in Istanbul page, and the apartments for sale in Istanbul page lists the apartment inventory. Developer instalment terms are covered in the installments guide.
Which Turkish Cities Show What in the Data?
The table sets the CBRT’s regional index changes beside the median appraisal-based price per square metre for the third quarter of 2026 that our cities page compiles from CBRT data. A regional group in the CBRT grouping can contain several provinces, so the two columns are not the same unit. The national median in that dataset is 53,887 TL per m².
| Province | CBRT region annual change, Sept 2026 | Median TL per m², Q3 2026 (our cities page) |
|---|---|---|
| İstanbul | +26.8% | 90,844 |
| Muğla | +19.3% (Aydın, Denizli, Muğla) | 85,830 |
| Antalya | +20.0% (Antalya, Burdur, Isparta) | 59,438 |
| İzmir | +21.0% | 57,589 |
| Ankara | +22.0% | 49,244 |
İstanbul’s median is about 1.69 times the national median (90,844 divided by 53,887), and it is also the region with the fastest annual increase in September 2026. Muğla and Antalya, two coastal provinces, sit second and third on price per square metre, while the CBRT regional rise for the Aydın-Denizli-Muğla and Antalya-Burdur-Isparta groupings (19.3% and 20.0%) is below the national 22.3%. Our guide to the cheapest and most expensive cities in Turkey lists the full province ranking with the cost-of-living comparison.
What Changed for Buyers Since 2025
Several rules moved between the start of 2025 and 23 October 2026. The table lists the changes that touch a purchase, with the date and the instrument.
| Date | Change | Instrument |
|---|---|---|
| 21 Nov 2024 | The Ministry, not the statute, sets the nature and value of property that supports a short-term residence permit | Law 7533, adding Art. 31(6) to Law 6458 |
| 19 Dec 2025 | Under-declaration penalty on the title deed fee set at 100%; 2026 tax values capped; from 2027 tax values rise by the full revaluation rate | Law 7566 (Official Gazette 33112) |
| 1 Jan 2026 | High-value residence tax threshold 17,711,000 TL | Property Tax Communiqué 88 |
| 1 Jan 2026 | Rent exemption 58,000 TL; gain exemption 150,000 TL; new income-tax scale | Income Tax Communiqué 332 |
| 30 Jan 2026 | Loan-to-value ratios on housing loans changed | BDDK press release |
| 1 Oct 2026 | DASK unit cost 12,039 TL/m² (concrete) and maximum sum insured 2,552,268 TL; the unit cost rises monthly | DASK tariff page |
| 1 Dec 2026 | Transition date for the property-sale payment system moved from 1 July 2026 | Regulation amendment, Official Gazette 33387 |
The DASK page already lists 12,288 TL/m² and a maximum of 2,605,100 TL for policies starting 1 November 2026, so the figures used in the examples above will be superseded within days. The revaluation rate for 2027 is not yet fixed, which is why fixed lira amounts such as the rent and gain exemptions should be checked again in January.
Due Diligence Checklist Before Buying Real Estate in Turkey
| Check | What the document shows | Why it matters |
|---|---|---|
| Title record (tapu kaydı) | Owner, share, mortgages, liens, annotations | A buyer takes the property with registered burdens (TKGM guide, section 5) |
| Zone and area | That the parcel is outside military and special zones and inside the district cap | Article 35 of Law 2644 |
| Building licence and occupancy permit | Licence for off-plan sales; occupancy permit for unit ownership | Law 6502 Art. 40(3); Law 634 |
| Unit title type | Kat irtifakı or kat mülkiyeti | Required for the citizenship route and defines what is registered |
| Service-charge record | Paid charges and any claim by the management | Law 634 Arts. 20 and 22 |
| Tax value against declared price | Municipal property value statement | Fee base and the 100% penalty rule |
| VAT treatment | Whether the list price includes VAT; permit date; area above 150 m² | Decisions 5359 and 7346 |
| Completion insurance and delivery date | Insurance or other cover, contract delivery date, 48-month cap | Law 6502 Arts. 42 and 44 |
| Currency clause | The currency of the price and of each instalment | Exchange-rate exposure |
| Power of attorney | Apostille, translation, scope | TKGM guide |
| Earthquake policy | Sum insured and risk group | DASK tariff |
Mistakes that appear in the sources
- Treating a deposit receipt or a notarised preliminary sale contract as ownership: only the deed registers title.
- Comparing a dollar price quoted before VAT with one that includes it.
- Declaring a price below the tax value to cut the fee: Law 7566 raised the penalty on the unpaid fee to 100%.
- Assuming the citizenship value test uses the invoice price instead of the valuation report.
- Ignoring the tax on a sale inside five years when planning an exit.
- Reading old guides: some still cite reciprocity, an 18% VAT rate or the older USD 250,000 citizenship figure.
Frequently Asked Questions
Can foreigners buy real estate in Turkey?
Yes. Article 35 of the Land Registry Law lets foreign individuals of nationalities allowed by the President acquire real estate, limited to 30 hectares per person and 10% of a district’s privately ownable area, and excluding military prohibited and security zones. Buying real estate in Turkey as a foreigner does not require a residence permit, according to the TKGM guide.
Do I need to live in Turkey to buy a property?
No. TKGM states that a residence permit is not a condition for buying, and a buyer can act through an attorney under a power of attorney that carries an apostille or consular certification and a translation. Buying real estate in Turkey from abroad is therefore possible within those formalities.
How much does buying real estate in Turkey cost on top of the price?
The standard items are the 2% buyer’s share of the title deed fee, the DASK policy, a valuation report and, for new homes, VAT. In the worked example above, an 8,000,000 TL resale costs about 162,564 TL extra without an agent (2.0%) and about 358,564 TL with an agent and a notarised contract (4.5%). Buying real estate in Turkey from a developer adds VAT of 10% on the first 150 m² net and 20% above.
Who pays the title deed fee?
When buying real estate in Turkey, the law divides the fee equally: 2% from the buyer and 2% from the seller, calculated on the declared price, which cannot be below the municipal tax value. The parties can agree who bears what between themselves, but the fee remains owed on that base under Article 63 of Law 492.
Is VAT charged when buying real estate in Turkey as a foreigner?
VAT is charged on new homes delivered by a developer: 10% on the first 150 m² net and 20% above for permits issued after 1 April 2022. A private resale carries no VAT. Article 13(1)(i) of the VAT Law exempts first deliveries to non-resident foreigners when the price is brought in as foreign currency, with a three-year disposal condition.
What is the minimum for Turkish citizenship through property?
For buying real estate in Turkey with citizenship in view, Article 20(2)(b) of the citizenship regulation sets USD 400,000, after Decision 5554 raised it from USD 250,000 in 2022. The property must carry a three-year no-sale annotation, and since December 2023 it must be a unit with a condominium or floor-easement title or a plot with a building.
Does buying a home give a residence permit?
Buying real estate in Turkey can support an application. Article 31(1)(b) of Law 6458 lets owners apply for a short-term permit, up to two years at a time, and the Ministry sets the required value under Article 31(6). A threshold of USD 200,000 for deeds from 16 October 2023 was reported by Cumhuriyet. The permit is decided by the migration authority, not by the title office.
Can foreigners get a mortgage?
For buying real estate in Turkey with a loan, banks lend to foreigners within BDDK rules, and Article 35 of Law 2644 exempts a mortgage established in favour of a foreign individual or foreign-registered company from its limits. Law 6502 limits early-repayment charges to 1% or 2% on fixed-rate loans, and a lender may call the debt only after two consecutive missed instalments and thirty days’ notice.
How much is property tax?
For a residence, 0.1% of the tax value, doubled to 0.2% inside metropolitan municipality limits, paid in two instalments (March to May and November). Homes with a tax value above 17,711,000 TL are also subject to the high-value residence tax of 0.3% to 1.0% on the excess.
What does the data say about investing in real estate in Turkey?
The CBRT index for September 2026 rose 22.3% in lira and fell 5.7% in real terms, and rents rose 26.6% in lira terms. The lira lost 15.5% of its dollar value in the twelve months to 23 October 2026. Investing in real estate in Turkey therefore combines asset-price, rent, inflation and currency movements that point in different directions depending on the currency used.
What happens if an off-plan project is delivered late?
Law 6502 Article 44 requires delivery within the contract period and never more than 48 months from the contract date. Article 45 gives a consumer a right to withdraw for 24 months, and if the seller fails to meet its obligations it cannot claim payment from the consumer. When buying real estate in Turkey off-plan, the contract date and the delivery date should be checked against these limits.
Is earthquake insurance compulsory?
Yes. A DASK policy is a document the title office asks for before a transfer, and a policy for 100 m² of reinforced concrete in risk group III starting 1 October 2026 costs 2,564 TL. The maximum sum insured is 2,552,268 TL, about USD 51,400 at today’s rate.
Last checked: 23 October 2026. Sources: Land Registry Law 2644, Art. 35 (mevzuat.gov.tr); TKGM guide for foreigners; Law 492 on Fees; Law 7566 explanation (ISMMMO); Property Tax Law 1319; VAT Law 3065; Consumer Protection Law 6502; Law 6458 on Foreigners; Citizenship Law 5901; Condominium Law 634; Decision 5554 (Official Gazette 13 May 2022); Decision 7938 (Official Gazette 12 Dec 2023); Cott Group summary of the citizenship regulation amendment; Cumhuriyet, 30 Oct 2023; DASK tariff; 2026 Notary Fee Tariff; Real Estate Trade Regulation on agent fees (Timeturk); KPMG Türkiye on Communiqué 332 (2026 income-tax scale); GİB rent guide for non-residents (Feb 2026); GİB brochure on gains from property sales; KPMG Türkiye on housing VAT; Alomaliye on Decision 7346; Alomaliye on stamp duty (Law 488, Communiqué 71); Real Estate Trade Regulation amendment, Official Gazette 1 Oct 2026; BDDK press release, 30 Jan 2026; CBRT RPPI and New Tenant Rent Index, September 2026; CBRT exchange rates, 23 Oct 2026; TÜİK housing sales, September 2026; Alomaliye summary of the TÜİK bulletin of 16 Oct 2026; Habertürk on CBRT unit prices, Q2 2026; Bloomberg HT on CBRT provisional Q3 2026 data; İHA on TADEBİS and Web Tapu valuation reports.
