The price on the title deed is only part of what a purchase in Turkey costs. A buyer also pays a title deed fee, may pay VAT, must hold a compulsory earthquake policy, and then carries property tax, building charges and utilities every year. Earlier versions of this guide quoted 2023 figures in US dollars; several no longer match the rules. This version uses 2026 rates and flags figures that rest on secondary reporting. Amounts are in Turkish lira, with US dollar equivalents at the Central Bank (TCMB) forex selling rate of 9 October 2026, USD 1 = TRY 49.216.
One-time costs when you buy
These are the items that arise at or before the title deed transfer. Which ones apply depends on whether the seller is a developer or a private owner, and on whether you use an agent.
| Cost | 2026 figure | Who pays and notes |
|---|---|---|
| Title deed fee (tapu harcı) | 2% of the taxable value for the buyer and 2% for the seller, 4% in total | The statutory share is 2% each; the parties may agree in writing that one side bears both. The taxable value is the higher of the declared price and the municipal property-tax value |
| Title-office service fee (döner sermaye) | TRY 2,227 multiplied by a local coefficient of 0.30 to 3.00, so about TRY 668 to TRY 6,681 (USD 14 to USD 136) for one flat | Usually paid by the buyer in practice. The coefficient depends on the district; the indicator comes from law-firm summaries of the 2026 tariff |
| VAT on a new build from a developer | 10% on the first 150 m² of net area, 20% on the part above 150 m² | Included in the developer’s invoice. Applies where the building permit is dated after 1 April 2022; older permits follow earlier rules |
| VAT on a resale from a private individual | None on an occasional sale by a non-trader | The title deed fee is the main transfer cost on a resale |
| Compulsory earthquake insurance (DASK) | For a 100 m² flat, about TRY 879 to TRY 3,395 a year (USD 18 to USD 69) on policies starting 1 October 2026 | Required for title-deed transactions on buildings. The premium depends on the earthquake risk group (I to VII) and the building type |
| Valuation report (ekspertiz) for a foreign buyer | The SPK minimum tariff is TRY 17,622 (USD 358) plus VAT for a unit up to 250 m² | Required for sales to foreigners; valid for 3 months. Foreign-buyer reports have been reported at up to twice the tariff, so treat the figure as indicative |
| Stamp duty on a sale contract | 0.948% of the contract amount on a private-form contract; 0% on a notarised sale promise | All signatories are jointly liable; the contract usually allocates it to the buyer |
| Notary fee on a notarised sale contract | 0.1% of the value, minimum TRY 500 and maximum TRY 4,000 | Applies only if a contract is signed at a notary. The title deed sale itself is signed at the land registry |
| Agent fee (if an agent is used) | Up to 4% of the sale price excluding VAT, plus 20% VAT on the fee | Shared equally, 2% each, unless the parties agree otherwise in writing |
| Sworn translator and power of attorney | No published range | Translator fees are market prices; the official notary translation line is TRY 667.67 a page |
The title deed fee and the declared price
The 2% rate per side has been in use since 2012 and was not changed for 2026. What did change is the base. Law 7566, published on 19 December 2025, words the base as the declared price, but not less than the municipal property-tax value, and it raises the penalty on an under-declared amount to 100% of the difference instead of 25%. The Land Registry (TKGM) guide for foreign buyers lists the municipal value certificate (emlak rayiç değer belgesi) among the documents needed at the title office.
VAT and the exemption for foreign buyers
VAT matters mainly for a new-build apartment bought from a developer. The reduced rate of 10% and the general rate of 20% have applied since 10 July 2023, when the earlier 8% and 18% were raised. For larger units the rate is blended: a 180 m² net unit is taxed at 10% on 150/180 of the price and 20% on the remaining 30/180.
A separate exemption (VAT Law article 13/1-i) can apply to the first delivery of housing by a builder to a non-resident foreign individual. According to a law-firm summary dated February 2024, the conditions include that at least 50% of the price is brought in as foreign currency before the invoice date, and that the deed carries a 3-year no-sale annotation. Whether a buyer counts as non-resident follows the income tax residence test of a home in Turkey or a stay of more than six months. We found no repeal, but the summary is not recent, so the current text should be checked with a Turkish lawyer before a buyer relies on it.
New in 2026: the safe payment system
Amendments to the Property Trade Regulation (Official Gazette of 29 April 2026 and 1 October 2026) make a safe payment system mandatory from 1 December 2026 for sales where any part of the price is paid by cash, bank transfer or EFT. A usage fee is deducted from the amount paid to the seller. The amount and the method of sharing had not been published at the time of writing.
A worked example
Take a resale flat of 100 m² declared at TRY 5,000,000 (about USD 101,600), where the municipal tax value does not exceed the price and the flat is in a reinforced-concrete building. The buyer’s statutory costs are roughly:
- Title deed fee, 2%: TRY 100,000 (about USD 2,030).
- Title-office service fee: TRY 668 to TRY 6,681 depending on the district coefficient.
- DASK premium: TRY 879 to TRY 3,395 depending on the risk group.
That is between about TRY 101,550 and TRY 110,100 (USD 2,060 to USD 2,240) before any agent fee, valuation report, translation or power of attorney. If an agent is used and the default 2% share applies, the buyer’s share would be TRY 100,000 plus 20% VAT, or TRY 120,000. The Turkey property tax calculator lets you enter your own price, tax value, area and risk group.
Ongoing costs of owning
| Cost | 2026 figure | Notes |
|---|---|---|
| Annual property tax (emlak vergisi) | 0.1% of the tax value for a residence; doubled to 0.2% inside metropolitan municipalities | Charged on the municipal tax value, not on the market price. Other buildings 0.2% (0.4% in metropolitan areas) |
| Payment dates | Two equal instalments, the first in March to May and the second in November | The 2026 first-instalment deadline was reported as 1 June; the second falls by 30 November |
| High-value residence tax | Nil up to a tax value of TRY 17,711,000 (about USD 360,000); 0.3% to 1.0% on the excess above that | Applies only to residences above that threshold |
| Environmental cleaning tax (çevre temizlik vergisi) | TRY 4 per m³ of water in metropolitan municipalities, TRY 3 elsewhere | Collected on the water bill for metered homes |
| DASK renewal | Premium from the same 2026 tariff | Maximum sum insured TRY 2,552,268 from 1 October 2026 |
| Building management fee (aidat) | No published range | Set by each complex’s management according to its facilities |
If the municipal tax value of a residence is TRY 3,000,000, the annual tax is TRY 3,000 outside a metropolitan municipality and TRY 6,000 inside one (USD 61 and USD 122). For 2026, Law 7566 caps the tax value at a “two-fold excess” of the 2025 value; commentators disagree on whether that means two or three times, so use the municipality’s own 2026 figure. From 2027 the value is due to rise by the full annual revaluation rate instead of half; that rate had not been announced in October 2026.
Tax on rental income
Rent from a residence is taxed as income. For rent received in 2026, TRY 58,000 (about USD 1,180) of residential rent is exempt, unless the owner’s other income exceeds the third-bracket limit. The remainder is taxed after deducting either documented expenses or a flat 15% of the rent. The 2026 income tax scale runs from 15% up to TRY 190,000 to 40% above TRY 5,300,000, according to Communiqué No. 332 as reported by KPMG. Where the tenant is a withholding agent such as a company, 20% is withheld from the gross rent.
Tax when you sell
A gain on a property sold within five full years of purchase is taxable as a value-increase gain; a sale after five years falls outside this tax, as do inherited or gifted properties. The purchase cost can be raised by the domestic producer price index when that index has risen by 10% or more, and the first TRY 150,000 (about USD 3,050) of annual gains is exempt in 2026. The Revenue Administration (GİB) brochure on selling property within five years sets out the method.
What changed since the older figures
Several lines in the 2023 version were incorrect for 2026 or could not be confirmed from an official source.
- Purchase tax “4%”: the 4% is the combined buyer and seller title deed fee. The buyer’s statutory share is 2%, and the base is the higher of the declared price and the tax value, not a figure 30% to 50% below the market.
- Annual property tax “2%”: the rate is 0.1% for a residence, or 0.2% in metropolitan municipalities, not 2%.
- Currency exchange certificate “2% to 3%”: we found no official source for a percentage fee. Buyers on the citizenship route must sell foreign currency to the Central Bank through a Turkish bank, which is a separate rule.
- Dollar fees for appraisal, municipality and file management: the valuation tariff and title-office service fee are set in lira and updated each January.
- DASK “from $25”: premiums are now calculated from a unit cost of TRY 12,039 per m² for reinforced concrete from 1 October 2026 (TRY 9,884 on 1 January 2026), multiplied by a rate per mille.
- New items: the safe payment system from 1 December 2026 and the TRY 17,711,000 high-value residence tax threshold.
What remains unconfirmed
The service-fee coefficient is set by district and must be read from the land registry. Translator, power of attorney and lawyer fees have no published tariff, and the foreigner valuation fee rests on press reporting. Rates are revised each January, so check the date before relying on a figure.
Related guides
- Turkey property tax calculator: buying costs, annual costs, rent tax and tax on sale in one place.
- Understanding the tax landscape in Turkey when buying a house: how the taxes apply at purchase, during ownership and at sale.
- Property in Türkiye: country overview.
