Turkey Property Tax Calculator 2026: Buying Costs, Annual Tax, Rent and Sale Tax

This Turkey property tax calculator estimates what a home purchase in Türkiye costs on top of the price, what the property costs to hold each year, how rental income is taxed and what a sale can trigger. It uses the 2026 rates and thresholds verified on 11 October 2026 from Turkish official and professional sources, which are listed at the bottom of the page with their dates. Enter a price in lira, US dollars or euros, choose the seller type and the building details, and the figures update as you type.

How to use the Turkey property tax calculator

The calculator has four tabs, each aimed at a different moment in the life of a property. The first tab, buying costs, adds up the one-off charges around a purchase: the title deed fee, the title office service fee, VAT on a new build, stamp duty on a private-form contract, the notary fee, the agent’s commission, the foreigner valuation report and the first year of compulsory earthquake insurance. The second tab, annual costs, shows the yearly property tax, the environmental cleaning tax that is billed with water, the high-value residence tax that only applies at the top of the market and the yearly earthquake insurance premium. The third tab estimates income tax on rent. The fourth estimates the tax on a gain when a property is sold within five years.

Amounts are entered in the currency selected at the top. Exchange rates default to the Central Bank of the Republic of Türkiye (TCMB) forex selling rates of 9 October 2026, which were 49.2160 lira to the US dollar and 55.2105 lira to the euro. Both fields can be edited if you want to test a different rate, for example the rate of your own bank on the day of payment.

Some inputs are published as ranges rather than single figures. The title office service fee is a base amount multiplied by a coefficient that each district sets between 0.30 and 3.00, and the valuation report for a foreign buyer is quoted by the Capital Markets Board tariff with a possible uplift for foreigners. The calculator therefore shows a range in the tiles and in those table rows. If you know your district’s coefficient, enter it and the range collapses to one figure.

The results are estimates for orientation. They cover the buyer’s side of a purchase and do not include mortgage costs, legal fees that are agreed privately, building service charges, interior work, or taxes in your home country. The seller has separate obligations, including the seller’s own 2% share of the title deed fee.

Turkey property taxes and costs at a glance (rates verified 11 October 2026)

Title deed fee (tapu harcı): 2% for the buyer, 2% for the seller

The title deed fee is the main tax on a normal resale in Türkiye. By law it is 2% of the taxable value for the buyer and 2% for the seller, which makes 4% in total. In practice the parties sometimes agree that the buyer carries both shares, and the calculator offers that as a second option. The 2% rate per side is also stated in the guide that the General Directorate of Land Registry and Cadastre (TKGM) publishes for foreign buyers.

The base is not simply the price in the contract. Law 7566, published in the Official Gazette on 19 December 2025, spells out that the fee is charged on the declared sale value but not below the municipality’s property tax value of the property. Reports on the same law say that the penalty for under-declaring the value was raised to 100%. For a foreign buyer there is a further check, because the declared price may not be lower than the value in the valuation report. In the calculator the field called municipal tax value is optional: leave it empty and the price is used, or enter the figure from your municipality and the higher of the two becomes the base.

A separate fixed service fee is charged by the title office for each transaction. For 2026 the base indicator is 2,227 TL, multiplied by a local coefficient that runs from 0.30 to 3.00. For one flat that gives a range from about 668 TL to 6,681 TL. The TKGM tariff itself could not be retrieved in its original form, so the indicator comes from law-firm pages that quote the tariff, and it is shown in the calculator as an indicative range.

A purchase of 5,000,000 TL, which is about USD 101,600 at the 9 October rate, therefore carries a buyer’s title deed fee of 100,000 TL and a service fee of up to 6,681 TL. The seller pays a further 100,000 TL on the same base.

VAT on a new-build home in Türkiye: 10% and 20%

VAT applies when the seller is a developer or another VAT taxpayer delivering a new home. For homes whose building permit was issued after 1 April 2022, Turkish tax publishers describe the rate as 10% on the first 150 m² of net area and 20% on the part above that, following Presidential Decision 7346 of 7 July 2023. The 2022 tiers of 8% and 18% moved to 10% and 20% together with the other VAT rates. The net area is the usable area as defined in the VAT circular, not the gross sales area.

The rate is blended rather than applied to a single band of the price. For a unit of 180 m² net, 150/180 of the price carries 10% and 30/180 carries 20%, so the blended rate is 11.67%. For a unit of 150 m² or less the whole price carries 10%. The calculator applies this blend using the net area you enter. Developer price lists differ on whether VAT is already included in the quoted price, so the calculator lets you choose: with VAT included, the VAT amount is shown as already inside the price; with VAT excluded, it is added on top.

A resale from an individual who is not a VAT taxpayer carries no VAT. The title deed fee is the main transfer cost in that case.

One exemption applies to some foreign buyers. Under the VAT law article that deals with housing delivered to non-residents, a first delivery by the builder can be delivered at 0% VAT when the buyer is a non-resident foreign individual, at least half of the price is brought in as foreign currency before the invoice date and the rest within a year, and the title deed carries a three-year no-sale annotation. If the home is sold earlier, the unpaid VAT becomes due with late interest. Resales do not qualify. The conditions come from a law-firm summary dated February 2024 and the calculator treats the exemption as a switch that is off by default. Where the quoted price includes VAT and the switch is on, the calculator uses the VAT-free price.

A 1% rate also exists for homes in urban transformation projects in risky or reserve areas, up to 150 m² of net area. It is uncommon for foreign buyers and is not modelled in the calculator.

Stamp duty, notary fee, agent commission and the valuation report

Stamp duty is charged on sale contracts that are signed in private form, at 9.48 per mille of the contract amount, with a cap of 29,115,961.10 TL for a single document in 2026. A contract in official notarial form or a notarised promise to sell carries no proportional stamp duty. All signatories are jointly liable to the tax office, and the contract usually places the cost on the buyer. The calculator leaves stamp duty at zero by default and adds it when the private-form box is ticked.

The notary tariff for 2026 sets the fee for a notarised sale contract at 1 per mille of the value, with a minimum of 500 TL and a maximum of 4,000 TL. Other notary items, such as translation at 667.67 TL per page, are priced separately in the tariff. Sworn translator fees outside the notary and the cost of a general power of attorney vary, and no reliable published range could be found, so the calculator has a free field for other costs that you fill in with your own quotes.

An agent’s commission is limited by regulation to 4% of the sale price in total, with 20% VAT added to the fee, and by default it is shared equally between seller and buyer, which means 2% each. The calculator takes the commission percentage and the buyer’s share as inputs and adds the VAT on the fee.

Foreign buyers need a valuation report from a licensed valuation company, requested through the land registry’s WebTapu system. The Capital Markets Board minimum tariff for 2026 is 17,622 TL for a unit up to 250 m² gross and 20,217 TL for 251 to 500 m², before VAT. A news report cited by Turkish media says that reports for foreigners are charged at twice the tariff, about 35,244 TL, and the calculator therefore shows the report as a range from about 21,150 TL to 42,300 TL including 20% VAT. The report is valid for three months.

From 1 December 2026 a safe payment system becomes mandatory for property sales in which any part of the price is paid by cash, transfer or electronic funds transfer. A usage fee is deducted from the amount paid to the seller. The amount and the way it is shared had not been published at the time of writing, so the calculator lists the item as to be announced.

Compulsory earthquake insurance (DASK)

A DASK policy is a condition of the title deed transfer for buildings. The premium is the sum insured multiplied by a tariff rate per mille. The sum insured is the unit cost per square metre for the building type multiplied by the gross area, and it is capped. For policies starting on 1 October 2026 the unit cost is 12,039 TL per m² for reinforced concrete and 8,026 TL per m² for other construction, and the maximum sum insured is 2,552,268 TL. DASK updates the unit costs monthly with the producer price index, so the figure changes from month to month.

For a reinforced-concrete flat of 120 m² gross in group III, the sum insured is 12,039 × 120 = 1,444,680 TL, and the premium is 1,444,680 × 2.13 per mille, which is about 3,077 TL. DASK’s own example for a 100 m² reinforced-concrete flat spans about 879 TL in group VII to 3,395 TL in group I for policies starting on 1 October 2026. The policy is renewed every year, so the same amount appears again on the annual-costs tab.

Annual property tax in Türkiye (emlak vergisi) in 2026

Property tax is charged on the municipality’s tax value of the property, which is set from official unit values and is normally below the market price. The base rates are 0.1% for residential buildings, 0.2% for other buildings, 0.1% for agricultural land and 0.3% for building plots. Inside metropolitan municipality limits and adjacent areas the rates are doubled, which gives 0.2% for homes, 0.4% for other buildings and 0.6% for plots. The tax is paid in two equal instalments, the first between March and May and the second in November. In 2026 the first instalment deadline was reported as 1 June, because 31 May fell on a Sunday, and the second is due by 30 November.

For 2026 the tax value is capped by Law 7566 at a multiple of the 2025 value, and from 2027 to 2029 tax values are due to grow each year by the full revaluation rate instead of half. Sources disagree on whether the 2026 cap is twice or three times the 2025 value, so the calculator takes your actual tax value from the municipal notice instead of modelling the cap. The 2027 revaluation rate is announced after the October producer price release.

A high-value residence tax applies from 1 January 2026 to homes with a tax value above 17,711,000 TL, which is about USD 360,000 at the 9 October rate. It is 0.3% of the part between 17,711,000 and 26,567,000 TL, then 26,568 TL plus 0.6% of the part between 26,567,000 and 35,425,000 TL, then 79,716 TL plus 1.0% of the part above 35,425,000 TL. Only the top of the market reaches that level, because tax values are usually lower than prices.

The environmental cleaning tax is billed with the water bill for homes with a municipal water meter. In 2026 it is 4.00 TL per cubic metre in metropolitan municipalities and 3.00 TL elsewhere, so a household using 15 m³ a month in a metropolitan municipality pays 60 TL a month.

Worked examples with the calculator

Example 1: a resale flat for 5,000,000 TL

A buyer purchases a 120 m² reinforced-concrete flat in risk group III from an individual for 5,000,000 TL, about USD 101,600. The title deed fee is 100,000 TL, the service fee is 6,681 TL at the highest coefficient, the first-year DASK premium is about 3,077 TL and the foreigner valuation report is 21,146 TL to 42,293 TL including VAT. The extra costs total 130,905 TL to 152,051 TL, which is 2.62% to 3.04% of the price. There is no VAT and no stamp duty in this example, and the seller pays a separate 100,000 TL title deed fee.

Example 2: a new build for USD 420,000, VAT included

A buyer purchases a 140 m² net, 165 m² gross new-build flat from a developer for USD 420,000, which is 20,670,720 TL at the 9 October rate. The quoted price includes VAT at 10%, so 1,879,156 TL of the price is VAT. The title deed fee is 2% of 20,670,720 TL, which is 413,414 TL, the service fee is up to 6,681 TL, the DASK premium in group II is about 4,986 TL and the valuation report is 21,146 TL to 42,293 TL. The extra costs on top of the price come to about 446,200 TL to 467,400 TL, or 2.16% to 2.26%. At about USD 420,000 the price is above the USD 400,000 level used for citizenship by investment, which has its own requirements described below.

If the buyer qualifies for the foreign-buyer VAT exemption and the price list quotes VAT inclusive, the VAT-free price is 20,670,720 ÷ 1.10, which is 18,791,564 TL. The title deed fee is then 375,831 TL and the extra costs are about 408,600 TL to 429,800 TL.

Example 3: annual costs of a flat in a metropolitan municipality

A residential flat with a municipal tax value of 3,000,000 TL in a metropolitan municipality is taxed at 0.2%, which is 6,000 TL a year. The environmental cleaning tax at 15 m³ a month is 720 TL a year, and a DASK premium for a 120 m² reinforced-concrete flat in group III is about 3,077 TL. The total is about 9,797 TL a year, or roughly USD 199.

Rental income tax in Türkiye in 2026

Rent is taxed as income. For residential rent received in 2026 the first 58,000 TL is exempt, up from 47,000 TL for 2025 income. The exemption is not available for workplace rent, and it is not available to a taxpayer whose other gross income exceeds the third-bracket wage limit, which was 1,200,000 TL for 2025 income. After the exemption, the landlord chooses between the actual documented expenses and a flat deduction of 15% of the rent. Where the exemption applies, the 15% is computed on the rent that remains after it.

The tax is charged on the 2026 income tax scale, which rose by 25.49% from the 2025 scale. For income earned in 2026 the brackets are 15% up to 190,000 TL, 20% up to 400,000 TL, 27% up to 1,000,000 TL, 35% up to 5,300,000 TL and 40% above. The calculator assumes that rent is the only taxable income, so someone with a salary or business income pays the marginal rate of the bracket the combined income reaches.

Landlords who are tax residents file an annual return in March of the following year, and the tax is paid in two instalments, in March and July. When the tenant is a withholding agent, for example a company or a public body, 20% is withheld from the gross rent and credited against the final tax. Non-residents who own property in Türkiye can obtain filing access through the online declaration system, and the Revenue Administration (GİB) publishes a rent-income guide for them.

As an example, a landlord who receives 240,000 TL of residential rent in 2026 deducts the 58,000 TL exemption, which leaves 182,000 TL. The flat 15% deduction reduces that to 154,700 TL, and income tax of 15% on that amount is 23,205 TL, an effective rate of 9.67% of the gross rent.

Tax when you sell: the five-year rule

A gain from selling a property within five full years of acquiring it is taxed as a value-increase gain. A sale after five years is outside this tax. The count is by calendar date, and property acquired without payment, such as by inheritance or gift, is not covered by the rule. Someone who sells property frequently can be treated as a trader and taxed on commercial income instead.

The taxable amount is the sale price less the indexed cost and the seller’s own expenses, taxes and duties. The acquisition cost is multiplied by the ratio of the domestic producer price index (Yİ-ÜFE) of the month before the sale to the index of the month before the acquisition, but only when that ratio shows a rise of 10% or more. The Revenue Administration’s brochure gives a worked example in which a cost of 1,000,000 TL becomes 3,946,404 TL after indexation. An annual exemption of 150,000 TL of gains applies for 2026, up from 120,000 TL in 2025. The result is taxed on the same scale as other income, so the figure depends on the seller’s other income as well.

In an example, a seller bought a flat for 5,000,000 TL in February 2024 and sells it for 9,000,000 TL in October 2026 with 150,000 TL of costs. With no indexation the gain is 3,850,000 TL, the exemption leaves 3,700,000 TL, and the tax is 1,177,500 TL. If the index ratio is 1.4, the indexed cost is 7,000,000 TL, the gain is 1,850,000 TL, the taxable amount is 1,700,000 TL and the tax is 477,500 TL. A seller who bought the same flat in February 2021 and sells in October 2026 has held it for more than five full years, so this tax is not charged. A non-resident seller follows the same rules and files a separate declaration for the gain if no annual return is due. Taxes owed in the seller’s home country are outside the sources used for this page.

Buying as a foreign national: rules, steps and thresholds

Foreign individuals can buy property in Türkiye without a residence permit. The TKGM guide and the Ministry of Foreign Affairs guide set out the main limits: a foreign individual may own up to 30 hectares nationwide, the guide states a cap of 10% of the privately ownable area of a district, the title office checks with the military authority whether the property lies in a military prohibited or security zone, and the old reciprocity requirement was abolished. Foreign companies cannot buy, with exceptions.

The sequence at the land registry follows a fixed list of documents: the passport, the municipal value certificate, the compulsory earthquake policy for buildings, photographs, a sworn interpreter if a party does not speak Turkish, and an apostilled and translated power of attorney if someone represents a party. The fee is paid on the higher of the declared price and the tax value, together with the service fee, and the title is then registered. For an undeveloped plot a project must be submitted to the competent ministry within two years.

The safe payment system described above applies to payments for sales from 1 December 2026, and its fee is deducted from the seller’s proceeds.

Two thresholds are tied to the value of a property. Citizenship by investment requires property worth at least USD 400,000, or the equivalent in foreign currency, a three-year no-sale annotation on the title deed and a valuation report that itself reaches USD 400,000 in addition to the price paid. The foreign currency has to be sold to the Central Bank through a Turkish bank before the title deed. Reports in September and October 2026 describe changes to the valuation rules for this route, including the choice of valuer and the validity of the eligibility document, but a TKGM text confirming them was not found, so they are not reflected here. Our pages on Turkey citizenship and immigration and Turkish citizenship by investment cover the route in more detail.

A property-based short-term residence permit is reported at a deed price of at least USD 200,000, converted at the TCMB forex selling rate on the deed date, for deeds registered from 16 October 2023. That figure comes from press reports quoting a real-estate expert, and the legal basis is confirmed by the Capital Markets Board page on the investment route. See also our page on the Turkey residence permit. At the 9 October rate USD 400,000 is about 19.69 million TL and USD 200,000 is about 9.84 million TL.

For wider context on costs, our guide to buying property in Turkey and the associated costs, the overview of prices by city in Turkey and the listings of apartments for sale in Istanbul show how these taxes apply to real prices.

What changed between 2025 and 2026

• On 1 January 2026 a revaluation rate of 25.49% raised fixed duties by 18.95% and raised the 2026 income tax scale, the rent exemption (from 47,000 TL to 58,000 TL) and the gain exemption (from 120,000 TL to 150,000 TL) by about 25%.
• On 19 December 2025 Law 7566 clarified the wording of the title deed fee base, raised the penalty for under-declaration to 100%, capped 2026 tax values and set full revaluation of tax values from 2027.
• From 1 January 2026 a high-value residence tax applies above a tax value of 17,711,000 TL.
• The DASK maximum sum insured rose from 2,095,462 TL at the start of 2026 to 2,552,268 TL for policies starting on 1 October 2026.
• Amendments published on 29 April and 1 October 2026 make the safe payment system mandatory for property sales from 1 December 2026.
• The 2027 revaluation rate is not final. It is announced after the October 2026 producer price release, and press estimates cited in the sources range from about 27.7% to 29.0%.

Frequently Asked Questions

How much are the taxes and fees when buying a home in Türkiye?

For a resale from an individual, the buyer’s main charge is the 2% title deed fee, with a service fee, the first DASK premium and, for foreigners, a valuation report on top. In the 5,000,000 TL example these extras are about 2.6% to 3.0% of the price. For a new build, VAT of 10% on the first 150 m² of net area and 20% above is part of the developer’s price.

Who pays the title deed fee in Türkiye?

The law divides it into 2% for the buyer and 2% for the seller. The parties can agree that the buyer pays both shares, which the calculator shows as the 4% option.

What is the annual property tax rate in Türkiye?

For homes it is 0.1% of the municipal tax value, doubled to 0.2% inside metropolitan municipalities. Other buildings pay 0.2% (0.4% in metropolitan areas) and building plots 0.3% (0.6%). The tax is paid in two instalments, in spring and in November.

Is VAT charged on resale properties in Türkiye?

No VAT is charged on an occasional sale by an individual who is not a VAT taxpayer. The title deed fee is the main transfer cost in that case. VAT applies to first deliveries by developers and other VAT taxpayers.

Do foreigners pay different taxes when buying property?

The rates are the same, but foreign buyers need a valuation report and may be eligible for a 0% VAT delivery on a new build under the conditions summarised above. The seller and buyer of a property to a foreigner also follow the area limits and military-zone check in the TKGM guide.

Is rental income from a flat in Türkiye taxed?

Yes. In 2026 the first 58,000 TL of residential rent is exempt, and the rest is taxed on the 15% to 40% income tax scale after either a 15% flat deduction or actual expenses. A 20% withholding applies when the tenant is a withholding agent.

Is there a tax when I sell a property in Türkiye?

A gain on a property sold within five full years of purchase is taxed after indexation and a 150,000 TL annual exemption. A sale after five full years is outside this tax.

How is the exchange rate chosen in the calculator?

It starts from the TCMB forex selling rates of 9 October 2026, which were 49.2160 lira per dollar and 55.2105 lira per euro. You can type a different rate in either field, and the results recalculate immediately.

Ask us about buying property in Turkey

Last checked: 11 October 2026. Sources: TCMB exchange rates; Law 7566 explanation (ISMMMO); Kazım Ceylan Law Office, title deed fee calculation; Alomaliye, VAT on housing deliveries; ISMMMO, VAT rates of 7 July 2023; Erdem & Erdem, VAT exemption for foreign buyers; Alomaliye, stamp duty on sale contracts (1 Sep 2026); DASK tariff and premiums; Property Tax Law text; Property Tax Communiqué Series No. 89; Communiqué Series No. 88, high-value residence tax; KPMG, 2026 environmental cleaning tax amounts; Ekonomi Gazetesi, valuation tariff; Ministry of Justice, 2026 notary tariff; Timeturk, agent commission; Alomaliye, real estate trade regulation amendment (1 Oct 2026); GİB brochure on gains from selling property; KPMG, 2026 income tax brackets and limits; GİB rent income guide for non-residents; TKGM guide to property acquisition by foreigners; Capital Markets Board, citizenship by investment; Cumhuriyet, residence permit threshold; EY Türkiye, 2026 revaluation increases.