Buying a resale home in Turkey in 2026 typically costs about 4% to 5% on top of the price for the buyer: a 2% share of the 4% title deed fee, up to 2% agent commission plus VAT, and smaller fixed costs such as the land registry service fee, the valuation report required for foreigners, compulsory earthquake insurance (DASK) and a sworn translator. VAT applies only to new property bought from a VAT-registered seller.
Most foreign buyers in Türkiye budget carefully for the price of the property and for the title deed fee, and are then surprised by the cluster of smaller costs that surround the transfer: the valuation report, the land registry service fee, the compulsory earthquake insurance, the sworn translator, the agent's commission and the value added tax on it, the notary fees for a power of attorney, and, from December 2026, the usage fee of the new secure payment system. None of these is large on its own, but taken together they add between four and six percent to the purchase price of a resale home, and considerably more where VAT applies to a new build. This guide lists every cost a buyer should expect when purchasing residential property in Türkiye in 2026, explains who normally pays each one, identifies the legal basis for each, and reflects the two significant regulatory changes of 2026: the amendment to the Regulation on Real Estate Trade published in the Official Gazette of 29 April 2026 and the secure payment system that becomes mandatory on 1 December 2026.
Quick Answer: The title deed fee, tapu harcı, is charged under the Fees Law, Law No. 492, at 4 percent of the declared sale value, by law split as 2 percent payable by the buyer and 2 percent by the seller, although the parties may agree a different allocation. For foreign buyers the declared value cannot be lower than the value stated in the mandatory valuation report prepared by an appraisal company licensed by the Capital Markets Board. Under the Regulation on Real Estate Trade as amended on 29 April 2026, agent commission is capped at 4 percent of the sale price excluding VAT, shared equally between buyer and seller unless the written brokerage contract provides otherwise, with VAT added on top. VAT applies only where a developer or other VAT registered seller sells a new property; a resale by a private owner carries no VAT. Smaller costs include the land registry service fee, döner sermaye, the compulsory earthquake insurance policy, DASK, a sworn translator at the land registry for buyers who do not speak Turkish, and notary fees where a power of attorney is used. From 1 December 2026, any part of the price paid in cash, by bank transfer, or by EFT must pass through the new secure payment system, whose usage fee is deducted from the amount released to the seller. After purchase, annual property tax is charged at 0.1 percent of the tax value, or 0.2 percent within metropolitan municipalities, from the year following the transfer.
The table below brings together every cost a buyer should anticipate, from the transfer itself to the recurring charges that follow it. Each item is explained in the sections that follow. This article covers the fees and taxes; for the property side, from viewing to reservation, see the Homes of Turkey buying guide.
| Cost | Amount | Who Pays |
|---|---|---|
| Title deed fee, tapu harcı | 4 percent of the declared value | By law 2 percent buyer, 2 percent seller; parties may agree otherwise |
| Land registry service fee, döner sermaye | Fixed amount set each year, varies by province | Each party, for its own side of the transaction |
| Valuation report | Set by the licensed appraisal firm according to the property | Buyer |
| Compulsory earthquake insurance, DASK | Depends on size, construction type, and location | Buyer |
| Sworn translator at the land registry | Agreed with the translator | Buyer, if not fluent in Turkish |
| Agent commission | Up to 4 percent of the price excluding VAT, plus 20 percent VAT | Shared equally unless agreed otherwise in writing |
| VAT on the property | Only on new property from a VAT registered seller; rate depends on the property | Buyer, unless the foreigner exemption applies |
| Notary and translation | For powers of attorney and foreign documents | Buyer |
| Secure payment system usage fee | Set by the system operator; mandatory from 1 December 2026 | Deducted from the amount released to the seller |
| Annual property tax | 0.1 percent of the tax value, 0.2 percent in metropolitan municipalities | Owner, from the year after purchase |
To estimate the title deed fee for a specific price, use our title deed fee calculator.
The title deed fee is charged under Tariff No. 4 annexed to the Fees Law, Law No. 492, on the transfer of ownership of immovable property. The statutory rate is 2 percent for the transferor and 2 percent for the transferee, calculated on the sale value declared at the land registry, which may not be lower than the property tax value determined by the municipality. The fee is paid to the tax office or through a bank before the transfer appointment, and the land registry will not complete the transaction without proof of payment.
Although the law divides the fee equally, the parties are free to agree that one side pays the whole 4 percent, and in practice sellers, and in particular developers, frequently require the buyer to bear the full amount. This is a legitimate commercial term, but it should be settled expressly in the sales contract rather than discovered at the land registry, because the fee is collected in a single payment before the appointment and the party who pays it has no statutory right to recover the other half afterwards unless the contract provides for it.
A declared value below the real price reduces the fee in the short term but exposes both parties to significant risk. Under Article 63 of the Fees Law, where the tax authority later establishes that the actual price was higher, the shortfall is collected from both parties with a tax loss penalty of 25 percent and interest. The under-declared figure also becomes the buyer's acquisition cost for the purposes of capital gains tax on a later sale within five years, so the buyer pays income tax on a gain that is artificially inflated by the earlier under-declaration. Since the introduction of the mandatory valuation report for foreign buyers, under-declaration has in any event become impractical for foreigners, as explained in the next section.
For sales to foreign nationals, the land registry requires a valuation report, and the value declared for the title deed fee cannot be lower than the value stated in that report. The declared value may be higher, where the actual price exceeds the appraised value, but not lower. This rule was introduced primarily to protect the citizenship by investment programme from inflated or deflated declarations, and it has the practical effect of tying the title deed fee for foreign buyers to an independently assessed market value. We explain the transfer procedure itself in our guide to title deed transfer.
Separately from the title deed fee, the General Directorate of Land Registry and Cadastre charges a service fee, döner sermaye ücreti, for each transaction under Law No. 6083. It is a fixed amount, revised each year by the revaluation rate and differentiated by a coefficient that varies between provinces, so the amount payable in Istanbul differs from that in a smaller province. It is paid by each party for its own side of the transaction, and the current figure is best confirmed when the appointment is booked through the land registry's online system.
Since 2019, every sale of immovable property to a foreign national requires a valuation report prepared by an appraisal company licensed by the Capital Markets Board, uploaded to the land registry's system before the appointment. The report is commissioned and paid for by the buyer, and the fee is set by the appraisal company according to the type, size, and location of the property; it is typically a modest fixed sum rather than a percentage of the price. The report is valid for three months from its date, so the timing of the commission should be coordinated with the transfer date. Beyond the transfer itself, the value stated in the report is the figure used to assess whether the property satisfies the 400,000 United States Dollar threshold for citizenship by investment and the thresholds applicable to residence permits based on property ownership, which makes the choice of appraiser and the accuracy of the report a matter of real consequence. Our guide to the real estate valuation report covers the procedure in detail.
Under the Law on Catastrophe Insurance, Law No. 6305, compulsory earthquake insurance is required for residential buildings, and the land registry checks for a valid policy in the name of the new owner before completing the transfer. The premium is set by tariff and depends on the gross floor area, the construction type, the number of storeys, the year of construction, and the earthquake risk zone of the location. For an ordinary apartment the annual premium is a modest amount, but the policy must be in place on the day of the appointment, and utility subscriptions cannot be opened without it. See what DASK covers for the scope of the policy and its limits.
Under the Land Registry Regulation, a party who does not speak Turkish must be accompanied at the transfer appointment by a sworn translator registered with a notary, who translates the official declaration and signs the transaction record. The translator's fee is agreed privately and is usually a fixed amount for the appointment. Where the buyer acts through a Turkish speaking attorney under a power of attorney, no translator is needed at the land registry.
A buyer who cannot attend in person grants a power of attorney, which is signed before a Turkish notary or at a Turkish consulate abroad, or before a foreign notary with an apostille and a sworn Turkish translation. Notary fees in Türkiye are set by tariff and depend on the length of the document and the number of copies; the translation of foreign passports, marriage certificates, and company documents is charged per page by the sworn translator and certified by the notary. These costs are small individually but accumulate where several foreign documents are involved, and the power of attorney must contain the specific authority to purchase immovable property, including the property's details where the land registry requires them.
Every foreign buyer needs a Turkish tax identification number before the transfer, since the title deed fee is paid against it and the land registry records it. The number is obtained online through the Revenue Administration's system or at any tax office with a passport, and there is no fee for obtaining it.
Real estate brokerage in Türkiye is governed by the Regulation on Real Estate Trade issued under the Law on the Regulation of Retail Trade, Law No. 6585. The amendment published in the Official Gazette of 29 April 2026 confirmed and tightened the rules on commission. The commission on a sale cannot exceed 4 percent of the sale price excluding VAT. Unless the brokerage contract states otherwise in writing, the fee is shared equally between buyer and seller, which in practice means up to 2 percent each. VAT at the standard rate of 20 percent is added to the commission, so the buyer's maximum exposure is 2.4 percent of the price inclusive of VAT.
The regulation requires the brokerage relationship to be documented in a written contract that states the service to be provided and the commission payable. A commission cannot lawfully be demanded without such a contract, and a contract that allocates the whole commission to the buyer must say so expressly. Buyers should therefore read the allocation clause before signing anything presented at a viewing, since an agent acting for the seller may also seek to bind the buyer to a commission. More detail is in our article on real estate agent commission.
Where a new property is bought directly from a developer's sales office, no brokerage commission is normally payable by the buyer, because the developer sells its own stock rather than brokering a third party's property. Where an intermediary introduces the buyer to a developer, the intermediary is typically paid by the developer, but the brokerage contract should be checked to confirm that no commission is being charged to the buyer as well.
Under the Value Added Tax Law, Law No. 3065, VAT is charged on the delivery of immovable property only where the seller is a taxable person acting in the course of a commercial activity, which in practice means a developer, a construction company, or another VAT registered business selling a new property for the first time. A resale by a private individual who is not a VAT registered trader is outside the scope of VAT entirely, and carries only the title deed fee.
Where VAT applies, the rate depends on the net usable area of the dwelling, the date of the building licence, and, for properties in metropolitan municipalities, the land value per square metre on which the building stands. Depending on these factors the rate is 1 percent, 10 percent, or 20 percent, and the developer's sales office should confirm the applicable rate in writing before the contract is signed, since the difference on a large purchase is substantial.
Under Article 13, paragraph i, of the VAT Law, the first delivery of a residential or commercial building to a foreign national who is not resident in Türkiye, or to a Turkish citizen who has lived abroad for more than six months with a work or residence permit, is exempt from VAT, provided the price is brought into Türkiye in foreign currency before the delivery and the property is not sold within one year. Where the conditions are met, the exemption removes the VAT entirely, which on a new build can be the single largest saving available to a foreign buyer. The conditions are strict and the exemption is lost, with the tax and penalties becoming payable, if the property is disposed of within the one year period. See our guide to the VAT exemption for foreigners for the conditions and the documentation required.
The April 2026 amendment to the Regulation on Real Estate Trade introduced a secure payment system for property sales, designed to eliminate the long standing risk that one party performs before the other: the buyer who pays before the transfer and the seller who transfers before being paid. Under the system, the purchase price is deposited with the system operator and released to the seller at the moment ownership passes at the land registry, so that payment and transfer occur simultaneously.
Where any part of the price is paid in cash, by bank transfer, or by EFT, the payment must go through the system. The original start date was postponed, and the system becomes mandatory on 1 December 2026. Sales completed before that date may continue to use conventional payment arrangements, but contracts signed now for completion after 1 December 2026 should be drafted with the system in mind, including the mechanics of depositing the price and any instalments.
A usage fee is charged by the system operator and is deducted from the amount paid to the seller, so it is primarily a seller's cost. Buyers should nonetheless confirm that the payment plan in the sales contract, including any deposit paid at signing and the balance payable at transfer, fits the new rules, and that the deposit arrangements agreed with a developer in a pre-sale contract do not conflict with the requirement that the price pass through the system at completion.
Under the Property Tax Law, Law No. 1319, residential property is taxed each year at 0.1 percent of its tax value, or 0.2 percent for property within the boundaries of a metropolitan municipality, which includes Istanbul, Ankara, Izmir, Antalya, and the other large cities where foreign buyers concentrate. The tax value is set by the municipality on the basis of the land value per square metre and the construction cost tables, and is usually well below the market price. The seller remains liable for the year in which the sale takes place, and the buyer becomes liable from the following year, having filed a property tax declaration with the municipality by the end of the year of purchase. The tax is paid in two instalments, in May and November.
Residential property whose property tax value exceeds a threshold updated annually, set at 17,711,000 Turkish Lira for 2026, is subject to the valuable housing tax, değerli konut vergisi, under Articles 42 to 49 of the Property Tax Law, at progressive rates applied to the portion of the value above the threshold. An owner holding a single residential property is exempt regardless of its value; the tax applies to owners of more than one dwelling whose values exceed the threshold.
Subscriptions for water, electricity, and natural gas are transferred into the new owner's name after the purchase, each typically requiring a deposit and, for gas, an inspection of the installation. In a building or site with shared facilities, the building management charges a monthly fee, aidat, set by the owners' assembly under the Condominium Law, Law No. 634, which covers cleaning, security, maintenance, and in larger sites the operation of pools and gardens; in managed complexes this fee can be a significant recurring cost and should be asked about before purchase.
Under Article 80 of the Income Tax Law, Law No. 193, the gain on the sale of immovable property within five years of its acquisition is taxable as income, after adjusting the acquisition cost for inflation and deducting an annual exemption. A sale after five years is entirely exempt for an individual. Because the acquisition cost is the value declared at the land registry on purchase, this is a further reason not to under-declare the price. Our capital gains calculator gives an estimate for a specific case.
Take a resale apartment bought for 10,000,000 Turkish Lira, with the same value declared at the land registry, and an agent who charges the maximum commission shared equally between the parties.
| Item | Buyer's Share |
|---|---|
| Title deed fee, 2 percent | 200,000 Turkish Lira |
| Agent commission, 2 percent | 200,000 Turkish Lira |
| VAT on commission, 20 percent | 40,000 Turkish Lira |
| Land registry service fee, valuation report, DASK, translator | Varies; typically a few thousand Turkish Lira each |
| Total before variable items | 440,000 Turkish Lira, about 4.4 percent of the price |
If the seller requires the buyer to pay the whole title deed fee, the buyer's share rises to 640,000 Turkish Lira, about 6.4 percent. On a new home bought from a developer, no agent commission is normally payable, but VAT at the applicable rate is added unless the exemption for non-resident foreigners applies; at the 20 percent rate on a 10,000,000 Turkish Lira apartment, that is 2,000,000 Turkish Lira, which illustrates why the exemption matters.
On a resale home, expect around 4 to 5 percent on top of the price: 2 percent title deed fee, up to 2 percent agent commission plus VAT, and smaller fixed costs for the land registry service fee, the valuation report, DASK, and a translator. On a new home from a developer, VAT may also apply unless the exemption for non-resident foreigners is available.
The Fees Law charges 2 percent to the buyer and 2 percent to the seller. The parties may agree otherwise, and developers often require the buyer to pay the full 4 percent, so the sales contract should be checked.
Not lawfully. Under-declaration exposes both parties to the shortfall, a 25 percent tax loss penalty, and interest, and increases the buyer's capital gains tax on a later sale. For foreign buyers the declared value cannot in any event be lower than the valuation report.
Yes, for every sale to a foreign national. It must be prepared by an appraisal company licensed by the Capital Markets Board, is valid for three months, and sets the minimum value for the title deed fee.
No. VAT applies only when a VAT registered seller, such as a developer, sells a new property. A resale by a private owner carries the title deed fee instead.
Yes, under Article 13, paragraph i, of the VAT Law, if the buyer is not resident in Türkiye, the price is brought into the country in foreign currency, and the property is not sold within one year.
4 percent of the sale price excluding VAT, shared equally between buyer and seller unless agreed otherwise in writing, with 20 percent VAT added to the commission.
Normally not, because the developer sells its own stock. Where an intermediary is involved, check the brokerage contract to confirm that no commission is being charged to you.
On 1 December 2026, for sales where any part of the price is paid in cash, by bank transfer, or by EFT.
The usage fee is deducted from the amount released to the seller, so it is mainly a seller's cost, although the contract may allocate it differently.
Yes. The land registry checks for a valid DASK policy in the buyer's name before the transfer, and utility subscriptions cannot be opened without one.
Yes, if you do not speak Turkish and attend in person. A sworn translator must accompany you and sign the record. If a Turkish speaking attorney acts under a power of attorney, no translator is needed.
0.1 percent of the municipal tax value for residential property, or 0.2 percent within a metropolitan municipality, payable in two instalments in May and November from the year after purchase.
An additional progressive tax on residential property whose tax value exceeds 17,711,000 Turkish Lira in 2026. An owner of a single dwelling is exempt.
A gain on a sale within five years of acquisition is taxable as income after inflation adjustment and an annual exemption. A sale after five years is exempt for an individual.
Yes. A power of attorney signed at a Turkish consulate or before a foreign notary with an apostille allows an attorney to obtain the tax number, commission the valuation, pay the fees, and attend the land registry on your behalf.
The cost of buying a home in Türkiye in 2026 is predictable once each component is identified. The title deed fee of 4 percent under the Fees Law is the largest fixed item, and its allocation between the parties is a matter for the contract. Agent commission is now capped at 4 percent excluding VAT under the April 2026 amendment to the Regulation on Real Estate Trade, shared equally unless the written brokerage contract says otherwise. VAT is relevant only for new builds from VAT registered sellers, and the exemption for non-resident foreigners can remove it entirely. The valuation report, the land registry service fee, DASK, the translator, and notary costs are small fixed amounts, and the secure payment system that becomes mandatory on 1 December 2026 adds a fee borne mainly by the seller while removing the risk of paying before ownership passes. Annual property tax, building management fees, and the five year capital gains rule complete the picture for the years after purchase.
We check the title and the planning status of the property, review the sales and brokerage contracts, handle the valuation report and the land registry appointment, and represent buyers who cannot travel. See our property and title deed service or our guide to buying property in Türkiye as a foreigner. For a cost estimate on a specific property, or for assistance with a purchase under the new payment rules, our legal team can review the transaction and set out the steps required under the current law.
