Grand Sapphire Resort Iskele: 1,630-Apartment Guide (2026)

Grand Sapphire Resort Iskele is the listing name for the scheme that NorthernLAND presents as Grand Sapphire Resort & Residences: 1,630 apartments and a hotel building on the Long Beach coast of İskele, in northern Cyprus. The developer’s page publishes no price, no delivery date, no title-deed category and no unit size, so this guide sets out what is stated, where the developer’s own pages disagree, what the 2026 purchase rules require and what a buyer should obtain in writing. Rules and rates are quoted as of 25 October 2026.

Overview of Grand Sapphire Resort Iskele

NorthernLAND Construction LTD lists the scheme on its project page under Ongoing Projects. The English text says the project “will host” a residence of 1,630 apartments and a resort hotel in Iskele Long Beach. Grand Sapphire Resort Iskele is described there as three high-rise buildings of 27, 29 and 31 floors, seven buildings of five floors and a hotel building. The Russian, Polish and Turkish pages print the same 1,630 figure (all read on 25 October 2026).

The unit mix named in the English and Turkish text is studios, apartments of one to four rooms and duplexes of three and four rooms. Facilities named include restaurants, gyms, indoor and outdoor pools, a roof bar and pool bar, a kids club, an organic garden, an auditorium, a spa and a green area that the page puts at 60,000 m2.

The Russian page adds a waterpark, mini-golf, an open-air cinema, a casino and night club, and a private beach club called Pera Mackenzie; none of these appears in the English project text.

The developer’s page does not publish a price, a delivery date, payment terms, a title-deed category or a single unit area, and the floor plans are isometric images with no printed dimensions. A pop-up about a payment plan appears across the developer’s site, but it is headed Grand Sapphire Blu and is not read here as a term of this project. Where the developer’s pages disagree with each other, this guide reports both versions and relies on neither.

Two conflicts matter from the start. The English text uses the future tense (“will host”), while the gallery images are described as showing a hotel tower with an illuminated facade, a hotel entrance canopy, outdoor pools, tennis and padel courts and apartment blocks at dusk. And the pool area is given as 10,000 m2 in the English text but as more than 7,000 m2 in the Russian one. The page metadata shows a last modification on 17 August 2026.

Unit types, plans and the sizes that are not published

The table lists every unit category the developer’s English page names, where it appears and what is missing. The page has a plan tab for four layouts and a gallery whose captions name three types.

Unit type	Rooms	Where it appears	Area	Price
Studio	Studio	Intro prose (“studios”) and two gallery captions	Not published	Not published
1+1	1 bedroom (page heading)	Plan tab and four gallery captions	Not published	Not published
2+1	2 bedrooms	Plan tab and five gallery captions	Not published	Not published
3+1	3 bedrooms	Plan tab only	Not published	Not published
4+1	4 bedrooms	Plan tab only	Not published	Not published
Duplex	3 or 4 rooms	English and Turkish prose; the Russian text says “duplex apartments” without room counts	Not published	Not published

Calculated from the developer’s page, four of the six categories have a plan (67%). Studios and duplexes have none, so their layouts are known only from prose and, for studios, two captions. Eleven gallery captions name a type: two studios, four 1+1 and five 2+1 (counted on the page). Nothing in the gallery is captioned 3+1, 4+1 or duplex.

The four plan images are isometric drawings without dimensions, room labels or areas. The same four image files are used on the Grand Sapphire Blu page, and the per-type feature lists on the two pages are identical word for word. A layout drawing that appears under two project names cannot show which building or floor a layout belongs to, so it illustrates a type, not a unit.

The feature lists repeat the same items under the 1-, 2-, 3- and 4-bedroom headings: flooring, WC ceramics, sanitary ware, kitchen cabinets, a wall cabinet, a balcony, double-glazed windows, composite and glass facade cladding, central combi-boiler, water, internet, satellite, booster and generator systems, air-conditioning infrastructure, parking, pools, a gym and playgrounds. An air-conditioner indoor unit, a spa, an infinity pool and an auditorium are listed as extras. Identical lists describe the building specification, not what separates a studio from a 4+1.

Two points in that list bear on cost. The central systems point to shared plant, so the operating and metering arrangements belong in the management documents and not only in the sale contract. And the air-conditioner indoor unit appears among the extras; whether it is inside the price is a question for the contract, not an assumption.

Area also decides tax. Under the VAT regulation updated on 7 October 2026, housing with a closed area up to 300 m2 is in the 5% schedule and housing of 300 m2 or more in the 10% schedule, so a unit’s closed area stated in writing fixes its bracket (Tax Department regulation). The regulation does not say which resales fall inside VAT, and the question belongs in the contract.

Items to request in writing for any unit offered at Grand Sapphire Resort Iskele:

• The net interior area and the gross area of the exact unit, with balcony and terrace areas listed separately.
• The building, floor and unit number on a site plan, and the parcel number of that building.
• The room count and area of any studio or duplex, since no plan or area is published for them.
• Confirmation of whether the unit belongs to the 1,630 count and to which phase, block or stage.
• The specification schedule that matches the feature list, including what the air-conditioner unit covers.
• The parking and storage allocation, and whether either is part of the title.
• Whether the price is stated per net or gross area, in which currency, and whether VAT is included.

Where Grand Sapphire Resort Iskele sits: the Long Beach pin, İskele and Famagusta

The English page gives the setting as “Iskele Long Beach” and prints no street address. The Russian page says the complex stands a few steps from the coast, with its own beach and a beach club named Pera Mackenzie. The Grand Sapphire Blu, Grand Sapphire Phase 4 and Resort pages all load one Google Maps embed whose search term is “Grand Sapphire Resort”, so the three listings share a single pin.

The centre of that embedded view is 35.25026 N, 33.89670 E. It is the centre of a map view, not a surveyed boundary. Calculated from the pin with the haversine method used in the area fact pack, it lies 0.5 km north-west of the Long Beach roundabout that OpenStreetMap maps at 35.24681 N, 33.90092 E, and 0.8 km from the centre of the beach that OpenStreetMap labels Makenzi.

Straight-line figures in the table are calculated from the pin. Road figures are routing estimates that the fact pack measured from the roundabout on 17 October 2026, without traffic or border queues.

Locals call the İskele waterfront Long Beach. An Eastern Mediterranean University thesis of February 2024 studies a 3 km stretch from Pera Mackenzie to the last car park, within a district coastline of about 25 km; the 3 km is the researcher’s study scope, not an official measurement. The developer’s group-of-companies page lists a Pera Mackenzie seafront venue at İskele Long Beach among NorthernLAND’s businesses. Neither source says where Long Beach starts or ends.

Which mahalle (neighbourhood) the buildings stand in is not stated. OpenStreetMap’s volunteer-drawn Ötüken boundary spans 35.2178-35.2483 N and 33.8612-33.9041 E and contains the Long Beach roundabout. The pin’s latitude is about 0.2 km beyond that northern limit, so on that boundary the pin falls outside Ötüken, and the adjoining İskele mahalle is the likelier fit, by the same inference the fact pack makes for the Makenzi beach. That is a map inference: the registered district, mahalle and parcel can come only from the Land Registry.

İskele district had 22,492 residents at the 4 December 2011 census, the latest official figure (district table); the municipality, which covers the town and 17 other mahalle, had 7,906 (mahalle table). No census has been held since, and the Statistical Institute publishes no district projection; its only later estimate is TRNC-wide, 476,214 people at the end of 2023 against 286,257 in 2011 (population bulletin).

İskele has no state hospital. The Ministry of Health list names six state hospitals, none in İskele, and the Statistical Yearbook 2024 records no in-patient beds in the district in any year from 2020 to 2024. The district is served by İskele Health Centre, which the yearbook shows with 15 staff in 2024.

The nearest state hospital with beds is Gazimağusa State Hospital, 10.7 km and about 12 minutes by road from the roundabout. A Ministry of Health press item of 17 August 2026 (press item) quotes the minister as expecting a Karpaz Hospital to be completed by the end of 2026. Its site and bed count are unpublished, so for now it is an expectation and not a service.

Within 6 km of the roundabout, OpenStreetMap shows seven school tags, nine bank branches, eight pharmacies, four supermarkets and eight convenience stores, though OpenStreetMap is not an official register. No university campus was found in İskele; Eastern Mediterranean University in Famagusta is 12.0 km (about 14 minutes) by road from the roundabout.

The thesis fieldwork of March 2023 recorded no bus station on the waterfront, and the Famagusta municipality’s free lines do not run to İskele. The main road, mapped in OpenStreetMap as the Mağusa-İskele Anayolu (D950), is drawn as paired two-lane carriageways, mostly tagged 90 km/h, and passes within 0.01 km of the roundabout. Ercan Airport is 54.7 km (about 58 minutes) by road from the roundabout and Larnaca Airport 69.0 km (about 73 minutes) before border queues.

The nearest climate record from the World Meteorological Organization is Paralimni on the Republic of Cyprus side of the east coast (2002-2011): mean daily maxima of 32.9 C in July and 33.3 C in August, 15.9 C in January, and 331 mm of rain a year, almost none from June to August (WMO data).

The Environment Protection Department note on turtle-nesting beaches lists rules for May to October, among them no umbrellas within 35 m of the sea and shielded lights; it does not say whether Long Beach lies in a monitored zone, so a buyer who is told about beach clubs or lighting should ask how those rules apply.

Grand Sapphire Resort Iskele as a mixed-use scheme: apartments, a hotel building and three pages for one resort

Three developer pages describe one resort. The Grand Sapphire Blu page, the Grand Sapphire Phase 4 page and the page behind this guide share a map pin, and the Blu and Resort pages share four plan images and identical feature lists. Their numbers differ instead of adding up.

The Resort page prints 1,630 apartments in three towers and seven five-storey buildings. The Russian Blu page prints 2,345 apartments in five buildings of 28 floors and eight of five floors. The English Phase 4 page speaks of six blocks without a count. Nothing on the pages says whether those sets overlap.

A buyer therefore cannot assume that 1,630 is the whole resort, one phase of it, or that the three counts should be added together. The question “which building, which phase, which parcel” has to be answered in the contract documents.

The page also disagrees with itself about time. Its English text says the project “will host” the apartments and the hotel, while the Russian and Turkish texts introduce the complex as already presented, and a grand-opening video is embedded.

The gallery descriptions list a hotel tower, a hotel entrance canopy, outdoor pools, a pool terrace with a restaurant lounge, tennis and padel courts and apartment blocks at dusk. The developer’s group-of-companies page lists a Grand Sapphire Resort & Casino business in the present tense and describes the residences as rising at Long Beach.

Read together, the pages suggest a hotel that may already operate beside residential blocks at different stages. That is an inference and the pages do not settle it. Only the final approval certificate (nihai tasvip şahadetname) for a given building shows that the building is complete. The Statistical Institute counts those certificates, not sales or permits, so its figures say nothing about demand.

A hotel building inside a residential scheme raises questions that an apartment-only project does not. The group page lists the hotel and casino as a business of its own, apart from the residences, which suggests that the hotel building may belong to a different legal entity from the apartments. Whether residents may use the restaurants, roof bar and pool bar, on what terms, and who pays for shared pools and gardens, are matters for the management plan and not for marketing text.

The Russian page’s casino and night club add questions about opening hours, access control and noise. They are worth putting in writing before choosing a floor or a building, together with the identity of the operator and the licences it holds, which none of the pages names.

Law 52/2008 requires condominium title (kat mülkiyeti) or a condominium easement (kat irtifakı) to exist for a unit before a purchase-permit application (consolidated text; the fact pack cites Law 35/2010). For a staged resort this is the first document to ask for, because it shows whether the building has been divided into legal units and how common areas are defined.

The decree allows, for two years from its entry into force, an application on the strength of a building permit or planning approval where condominium title could not be established, so a missing title is not an automatic bar, but it should be explained in writing. Selling without it is an offence with a fine of up to 500 times the gross monthly minimum wage.

Tall buildings carry their own checks. In February 2023 the president of the Cyprus Turkish Chamber of Engineers and Architects (KTMMOB) was reported as saying that all structures need static calculations under the earthquake regulation, that municipalities issue permits, that ground-investigation reports are required for public buildings, hotels and tall buildings, and that the İskele area has the most sensitive soil (Yenidüzen report).

In November 2025 his successor said the regulation for earthquake zones dates from 2015 and should be reviewed periodically (Kıbrıs Gazetesi report). Both are press reports of statements and not regulation texts, but towers of 27 to 31 floors and a hotel building fall within the categories he named, so the ground-investigation report and the supervision records are fair requests.

Running costs are the least documented part. The specification lists central combi-boiler, water, booster, internet, satellite and generator systems, plus indoor and outdoor pools, a gym, a spa and an auditorium, and none has a published cost. The pool area itself is unsettled, at 10,000 m2 in English and more than 7,000 m2 in Russian, so the amount of water surface to be maintained cannot be derived from the page.

In a scheme of this size the service charge is set by the management body under its regulations, which is why the draft regulations and a first budget belong on the request list. Another large scheme on the İskele coast is listed on this site, and its figures are likewise the developer’s own.

The English page also contains a rental-income statement with no figure, term or programme, and it is not repeated here. A unit let to tourists for up to 60 days at a time must be registered with the Tourism Planning Department and hold a registration certificate and an operating permit under the Holiday Houses Law, and rent is subject to 10% withholding. Whether the hotel runs a rental programme for apartment owners is not stated anywhere on the pages. The holiday-let compliance guide covers the rules in more detail.

The table puts the 1,630 figure in proportion. It uses the developer’s building and floor counts and the Statistical Institute’s count of dwellings with final approval in İskele district, which measures completions only.

Scale arithmetic	Calculation (calculated from the developer’s figures and official statistics)	Result	Caution
Residential buildings	3 towers + 7 five-storey buildings	10	The hotel building is not counted
Apartments per residential building	1,630 / 10	163 on average	Towers hold far more than five-storey blocks, so the average describes neither
Residential floors	27 + 29 + 31 + (7 x 5)	122	Floor counts are the developer’s
Apartments per floor	1,630 / 122	13.4 on average	Duplexes and ground floors are not distinguished
Share open to foreign buyers if an 80% cap is read per project	80% of 1,630	1,304 units; 326 remain	How the cap is measured must be confirmed (section 5)
Green area per apartment	60,000 m2 / 1,630	36.8 m2	The page does not say what the 60,000 m2 includes
İskele dwellings with final approval, 2021-2025	264 + 391 + 468 + 389 + 541	2,053; 1,630 is 79% of that	Completions only; the 2025 bulletin headline gives 555 for 2025 against 541 in the tables
İskele dwellings with final approval, 2025	1,630 / 541; 1,630 / 367 apartment dwellings	3.0 times; 4.4 times	Counts finished buildings, not sales

The district figures come from the Statistical Institute’s 2025 construction tables and 2025 bulletin. Ordered list of documents to collect before reserving a unit:

1. The parcel number, building number and a Land Registry research document for the exact building, not for the resort as a whole.
2. The building permit, the planning approval and the final approval certificate, or a written statement of the construction stage reached.
3. Proof that condominium title or easement exists, or a written explanation under the two-year transitional rule.
4. The name, registration number and role of the entity that owns the hotel building and of the entity selling the apartments.
5. The draft management regulations and the first service-charge budget, with the shared facilities each charge covers.
6. The ground-investigation report and the structural supervision record for the tower or block concerned.
7. A written statement of which page and phase (Resort, Blu or Phase 4) the unit belongs to and whether the 1,630 count includes it.
8. The hotel and casino arrangements that affect residents: access rules, opening hours and noise limits.
9. Any rental-programme terms, in a signed document and not in marketing text.
10. The payment schedule tied to construction stages, with proof that the stamped contract was registered at the Land Registry.

Buying in Northern Cyprus in brief: a sequence built around the building

As of 25 October 2026 the acquisition limits for foreign buyers come from Decree-Law 89/2026 (Resmi Gazete 147, 7 August 2026), a decree of the Council of Ministers, not an act of Parliament, whose 90 days of validity run out around 5 November 2026 unless Parliament enacts it. It re-issued Decree-Law 63/2026 (Resmi Gazete 87, 11 May 2026).

The consolidated Law 52/2008 on the legislation portal still shows the stricter 2024 wording, with one apartment. The steps below follow the decree and give the older figure where it differs.

In a scheme of 1,630 apartments the order matters: the building comes before the buyer. A buyer checks what exists legally, then whether the purchase fits the caps, and only then signs and pays. The deadlines that follow run from the contract and from publication of the permit, so they are listed in that order.

Neither the law nor the decree sets a time limit for the Council of Ministers’ decision, so processing times quoted by sellers are not official. The permit application is made through the Interior Ministry’s property unit. Residence and citizenship follow separate rules, summarised on the immigration page of this site; a purchase confers neither automatically.

Risks, title and due diligence

Title risk applies to every parcel in the north. UK government guidance says ownership of many properties in the north is disputed, that the European Court of Human Rights has treated pre-1974 owners as continuing legal owners, and that exchange or “gift” land carries a restitution risk (UK guidance). The Immovable Property Commission, which the Court accepted as the domestic remedy in 2010, had received 8,807 applications by 2 October 2026 and accepts new ones until 21 December 2027 under Law 67/2005 (Commission statistics).

The area fact pack found no Commission or Court decision naming İskele town, Ötüken or Tatlısu, and Wikipedia records a population that was almost entirely Greek Cypriot in Trikomo (İskele) before 1974 (Wikipedia). The neutral reading is that title status is parcel-specific and has to come from the deed and the Land Registry. The title-deed guide on this site explains the categories.

The UK guidance also lists problems that recur in Cyprus: one lawyer acting for both vendor and builder, building without correct permits, payment plans left out of contracts, difficulty obtaining completion certificates and title deeds, and developer mortgages on the land. A scheme financed in stages may carry such a mortgage, which the research document would show.

The Republic of Cyprus criminal-code amendment in force since 20 October 2006 and the Court of Justice’s Orams ruling of 28 April 2009 are covered in the same guidance, and independent legal advice on them is a matter for the buyer.

Currency adds a further risk: consumer prices in the TRNC were 35.02% higher in September 2026 than a year earlier (Statistical Institute), and the lira is the legal tender, so the currency of the price, the date of conversion and the stamp-duty conversion rate should all be fixed in the contract.

Exit is the last risk. A resale competes with every unsold unit in a scheme of this size, and the Statistical Institute publishes no sales or price series. For a seller who is not a property dealer, the Land Registry withholds 20% of a deemed gain of 20% of value after a 30% exemption, which the fact pack derives as 2.8% of value; a seller of more than three properties in a year is treated as a dealer (Income Tax Law).

Document	Issuing office	Why it matters	Where to verify
Land Registry research document (araştırma belgesi)	Tapu Amirliği of the district where the parcel is registered	Shows owner, mortgages and restrictions; transactions are handled only at that district office	Tapu announcement, 15 July 2025
Title deed with its category	Land Registry	No category is stated by the developer; the category sets the restitution risk	UK guidance
Condominium title or easement	Land Registry	A precondition of the permit application	Law 52/2008, art. 8(2)
Building permit and final approval certificate	Municipality (urban) or district office (rural)	Shows a building exists and is approved; the statistics count only these	Statistical Institute bulletin
Stamped contract with registration receipt	Tax Department and Tapu Amirliği	Unregistered contracts are void after 1 month	Resmi Gazete 147
Purchase permit	Council of Ministers via the Interior Ministry	Without it the transfer cannot be registered	Interior Ministry document list
Fee schedule	Land Registry	Rates differ by property count and expire on 5 January 2027	Resmi Gazete 197
Ground-investigation report	Designer and municipality	Reported as required for hotels and tall buildings	Yenidüzen report
Management regulations and service-charge budget	Management body under the project documents	Sets who pays for shared plant, pools and the hotel interface	Project documents; no official source read

How the 1,630-apartment scheme compares with the other NorthernLAND projects on this site

The table covers all 17 NorthernLAND listings on this site. Statuses come from the developer’s projects page, which lists the three Grand Sapphire pages as ongoing and the other 14 as completed.

The site also carries six projects under other names that NorthernLAND’s pages list as its own. In each case the developer’s page and the listing on this site share specification text, renders or both; the listing on this site does not name the developer.

Among the 17 pages, the 1,630 apartments printed in English here are the largest unit count, followed by the 336 homes printed for Kentplus. Fifteen of the 17 pages print no unit count in English, and none prints a price or a delivery date. The three Grand Sapphire pages are the ongoing Long Beach pages and the Famagusta pages are listed as completed. Those are differences in what the developer published, not a ranking. A single unit is compared through its own contract, parcel and building documents.

NorthernLAND

The developer’s About page says NorthernLAND began its activities in 2003 under the motto of “quality life” and refers to the past 23 years of building. It also describes the company in superlatives, which are marketing statements and are not repeated here. The page does not name directors, a registration number or the contractor of any Grand Sapphire building.

The Group of Companies page lists eight businesses: NorthernLAND Holiday Rentals, Grand Sapphire Resort & Casino, Grand Sapphire Residences, Grand Sapphire City Hotel in Famagusta, FitPlus Fitness & Wellness Center (branches at NorthernLAND Premier and Via Park), NorthernLAND Rentals, Cyprus Ways Rent a Car and Pera Mackenzie. The page describes the residences at Long Beach as rising, and the resort and casino as providing a hotel experience.

For a buyer the relevant point is structural: the hotel, the casino, the rental businesses and the seafront venue appear as separate businesses from the apartments. The apartments’ sale contract, the hotel’s operation and any rental programme may therefore involve different legal entities, which the contract and the management documents should name. The footer of the developer’s pages names NorthernLAND Construction LTD with a main office in the Sakarya district of Famagusta. No telephone numbers or contact forms are reproduced in this guide.

Frequently asked questions

What is Grand Sapphire Resort Iskele?

Grand Sapphire Resort Iskele is the listing name for the scheme that NorthernLAND calls Grand Sapphire Resort & Residences: a mixed-use development on the İskele Long Beach coast with 1,630 apartments in three towers and seven five-storey buildings, plus a hotel building. The developer’s page lists it as ongoing and publishes no price, delivery date, unit size or title-deed category. It shares a map pin with the Blu and Phase 4 pages of the same resort, so the three listings describe one site presented in three parts.

How many apartments are in the scheme?

The developer’s English, Polish, Turkish and Russian pages all print 1,630 apartments, plus a hotel building. The Russian Blu page gives 2,345 apartments for a different set of five 28-floor and eight five-floor buildings, and the Phase 4 page mentions six blocks without a count. The pages do not say whether the sets overlap, so 1,630 should be read as the figure for this page only. Calculated from the developer’s figures, it averages 163 apartments for each of the ten residential buildings.

Does Grand Sapphire Resort Iskele include a hotel and a casino?

The English text names a resort hotel as one of the project’s buildings. The Russian text adds a casino and a night club, and the developer’s group-of-companies page lists a Grand Sapphire Resort & Casino among NorthernLAND’s businesses, separately from the residences. Whether residents can use hotel facilities, and which legal entity owns the hotel building, is not stated. Both points belong on the list of questions to put in writing before any payment.

Is the project finished?

The pages do not say. The English text says the project “will host” the apartments and the hotel, the projects list files it under ongoing projects, and a grand-opening video is embedded. Gallery descriptions mention a hotel tower, an entrance canopy, pools and sports courts. No delivery date is published in any language, so completion has to be established building by building, from the municipal final approval certificate and not from photographs.

What does it cost, and is there a payment plan?

No price is published on any language version, and the projects list shows no “from” price. A pop-up about a payment plan appears across the developer’s site, but it is headed Grand Sapphire Blu and is not treated as a term of this project. Any price, currency and stage schedule must come from a written, stamped contract. Land Registry fees on a sale to a foreigner are 4%, 5.5% or 6% by property count until 5 January 2027.

How far is the Long Beach site from a hospital and an airport?

Calculated from the map pin, Gazimağusa State Hospital is 10.6 km away in a straight line and 10.7 km by road from the Long Beach roundabout, about 12 minutes. İskele has no state hospital; a Karpaz Hospital was promised for the end of 2026 and its site is unpublished. Ercan Airport is 54.7 km by road (about 58 minutes) and Larnaca Airport 69.0 km (about 73 minutes) from the roundabout, excluding border queues. Road figures are routing estimates from 17 October 2026.

How does it relate to Grand Sapphire Blu and Phase 4?

All three developer pages use the same map pin, and the Blu and Resort pages use identical plan images and feature lists. The unit counts differ (1,630 here, 2,345 in the Russian Blu text and six blocks for Phase 4) and the pages do not explain how the parts fit together. A buyer should ask in writing which building, phase and parcel a unit belongs to and whether the unit is inside the 1,630 count.

Can a foreigner buy an apartment at Grand Sapphire Resort Iskele?

Only within limits, and only with a permit granted by the Council of Ministers. As of 25 October 2026 Decree-Law 89/2026 allows a foreign buyer up to three apartments (six for nationals of states that recognise the TRNC), caps sales of a housing project to foreigners at 80% and requires the stamped contract to be registered within one month. The decree needs Parliament to enact it by about 5 November 2026, and the consolidated Law 52/2008 still shows one apartment. Residence and citizenship are separate, as the immigration page explains.

Which fees and taxes apply?

Under the Council of Ministers schedule in Resmi Gazete 197 (7 October 2026), Land Registry fees on a sale to a foreigner are 4% for the first property, 5.5% for the second and 6% for the third, valid to 5 January 2027. Stamp duty on the contract is 0.5% of the sum, paid by the buyer unless agreed otherwise. VAT is 5% on housing up to 300 m2 closed area and 10% from 300 m2. The cost guide on this site sets out purchase costs more generally.

Can apartments at Grand Sapphire Resort Iskele be let to holidaymakers?

The Holiday Houses Law treats lets of up to 60 days for tourism as holiday-house lettings: the owner must register the unit with the Tourism Planning Department and hold a registration certificate and an operating permit. Rent is taxed by 10% withholding. The developer’s page has a rental-income statement but no figure or programme, so no return can be assumed. Whether the scheme’s management allows short lets is a question for its regulations. The compliance guide on this site has more detail.

Sources and last check

Last checked: 25 October 2026. Sources:

• NorthernLAND, Grand Sapphire Resort & Residences (English), read 25 October 2026
• NorthernLAND, same page in Russian, cross-check
• NorthernLAND, same page in Polish, cross-check
• NorthernLAND, same page in Turkish, cross-check
• NorthernLAND, Grand Sapphire Blu page
• NorthernLAND, Grand Sapphire Phase 4 page
• NorthernLAND, projects page
• NorthernLAND, About page
• NorthernLAND, Group of Companies
• Resmi Gazete 147 of 7 August 2026, carrying Decree-Law 89/2026
• Resmi Gazete 87 of 11 May 2026, carrying Decree-Law 63/2026
• Resmi Gazete 197 of 7 October 2026, Land Registry fee schedule
• TRNC Law 52/2008, consolidated text, mevzuat.gov.ct.tr
• Interior Ministry, purchase-permit document list
• Land Registry announcement, 15 July 2025
• Tax Department, consolidated VAT rates regulation (7 October 2026 update)
• Tax Department, Income Tax Law (consolidated text of 25 May 2026)
• Tax Department, Stamp Duty Law consolidated
• TRNC Holiday Houses Law, mevzuat.gov.ct.tr
• Central Legislation Office, list of laws
• Statistical Institute, 2011 census table 1
• Statistical Institute, 2011 census table 3
• Statistical Institute, population and demography bulletin 2023
• Statistical Institute, construction and parcel statistics 2025
• Statistical Institute, construction tables 2025
• Statistical Institute, consumer price index, September 2026
• Statistical Institute, Statistical Yearbook 2024
• Ministry of Health, state hospitals
• Ministry of Health, Karpaz Hospital news item (17 August 2026)
• Eastern Mediterranean University, thesis on Long Beach, February 2024
• WMO World Weather Information Service, Paralimni climatology
• Environment Protection Department, sea-turtle monitoring note, 9 December 2024
• Immovable Property Commission, statistics
• UK government, Cyprus: buying property
• Court of Justice of the EU press release 39/09 on the Orams case
• Yenidüzen, KTMMOB statement on earthquake regulation, 14 February 2023
• Kıbrıs Gazetesi, KTMMOB statement, 12 November 2025
• Wikipedia, Trikomo (İskele)
• OpenStreetMap, Long Beach roundabout
• OSRM routing estimates, 17 October 2026 (method and example route)

This is not legal, tax or financial advice.