October 2026 producer prices, published on 3 November 2026, put Türkiye's revaluation rate (yeniden değerleme oranı) at 27.83%, up from 25.49%. Under Article 298/B of the Tax Procedure Law No. 213 it is the twelve month average PPI change up to October, announced by communiqué in late November. From 1 January 2027 it is the default increase for fixed fees under Law No. 492 (passport, permits, courts, IMEI), fines and tax thresholds, unless a Presidential decision sets another increase, as in 2026 (18.95%). It is not the rent cap (31.23%).
On 3 November 2026 the Turkish Statistical Institute (TÜİK) published the October 2026 domestic producer price index: 1.65% for the month and 27.41% for the year. That puts the yeniden değerleme oranı, or revaluation rate, at 27.83%, against 25.49% a year earlier. For foreigners in Türkiye this figure is the default multiplier for passport, residence permit and work permit fees, court fees, the IMEI fee for imported phones, traffic fines, inheritance exemptions and property tax values. This guide explains how the rate is calculated under the Tax Procedure Law, Law No. 213, which amounts follow it, where the President can set a different increase, and what the 2027 amounts would be at the full rate. Every 2027 amount below is a projection until the official communiqués and tariffs are published in late November and December 2026.
The revaluation rate is not a tax or a policy decision but a statistic that Turkish legislation uses as an index, so that fixed amounts in statutes keep their real value. Each law that refers to it has its own wording and exceptions.
Paragraph (B) of Mükerrer Article 298 of Law No. 213 defines the rate as the average price increase in the producer price index for the period up to and including October, compared with the same period of the previous year; paragraph (C) provides that the old references to the wholesale price index are read as the producer price index. In practice it is the change in the twelve month average of the Yurt İçi Üretici Fiyat Endeksi, the domestic producer price index (Yİ-ÜFE), so it can be calculated as soon as the October index is out.
The figure calculated from the index up to October 2026 is officially the rate "for 2026" and is applied to 2027 amounts. Likewise, 25.49% was the rate "for 2025", announced by Tax Procedure Law General Communiqué No. 585 of 27 November 2025, and used for 2026 amounts. A December 2026 communiqué referring to "the rate determined for 2026" therefore means 27.83%.
Article 298/B provides that the Ministry of Treasury and Finance announces the rate in the Official Gazette. The Revenue Administration (GİB) does so by a Tax Procedure Law General Communiqué in late November: 25 November 2023 (No. 554, 58.46%), 27 November 2024 (No. 574, 43.93%) and 27 November 2025 (No. 585, 25.49%). The fee tariffs, tax thresholds and any Presidential decisions follow in the last days of December and take effect on 1 January.
The revaluation rate does not limit rent increases. Under Article 344 of the Turkish Code of Obligations, Law No. 6098, an increase in a renewed lease year is valid only up to the change in the twelve month average of the consumer price index (CPI), a different index with a different result.
| Figure | What it is and what it is used for |
|---|---|
| Revaluation rate, 27.83% | Twelve month average change in Yİ-ÜFE up to October 2026 (Article 298/B of Law No. 213); default increase for fixed fees, fines and tax thresholds from 1 January 2027. |
| Rent cap for November 2026 renewals, 31.23% | Twelve month average change in CPI (Article 344 of Law No. 6098); maximum increase for leases renewed in November 2026. |
| Annual CPI, 29.77% (October 2026) | Change in consumer prices over October 2025; used by neither rule. |
The rent cap changes every month with the latest CPI release; our page on rent increase rates in Türkiye is updated with each figure.
Article 298/B gives no one the power to change the rate. What varies is the power, granted separately in each law, to apply a different increase to that law's amounts. The often quoted "50%" limit is the rule in only some of them:
| Amounts and legal basis | Increase rule and power to depart from it |
|---|---|
| Fixed fees, Fees Law, Law No. 492 (Mükerrer Article 138) | Rate applied from 1 January. The President may raise fixed fees up to twenty times or cut those applied to one half. |
| Motor vehicle tax, Law No. 197 (Article 10) | Rate applied. The President may set a rate between 20% and 150% of it. |
| Income tax thresholds and brackets, Law No. 193 (Mükerrer Article 123) | Rate applied. The President may raise or lower the result by up to 50%. |
| Fixed tax penalties, Law No. 213 (Mükerrer Article 414) | Rate applied. The President may raise or lower the result by up to one half. |
| Administrative fines, Law No. 5326 (Article 17(7)); traffic fines, Law No. 2918 (Additional Article 3) | Rate applied automatically; no Presidential power to depart from it. |
| Real estate tax values, Law No. 1319 (Article 29) | Full rate since Law No. 7566. The President may reduce the increase down to zero. |
| Inheritance and gift tax exemptions, Law No. 7338 (Article 4) | Rate applied; Article 4 gives no power to depart from it. |
By Presidential Decision No. 10783, published in the Official Gazette of 31 December 2025, the 2026 increase was limited to 18.95% for motor vehicle tax, fixed stamp duty amounts and the stamp duty ceiling, and all fixed fees under Law No. 492; Fees Law General Communiqué No. 98 listed the 2026 fees on that basis. Income tax thresholds, by contrast, rose by the full 25.49% under Income Tax General Communiqué No. 332. Whether a similar decision will follow for 2027 is not known, so the 2027 figures here are calculated at the full 27.83%.
The fees most foreigners pay are in Tariff (6) of Law No. 492. They are fixed fees under Mükerrer Article 138, so they follow the rate or any Presidential decision on fees. The table shows the 2026 amounts from Communiqué No. 98 and a projection at 27.83%, with fractions up to 10 kuruş dropped.
| Fee under Tariff (6) of Law No. 492 | 2026 amount and 2027 projection (Turkish Lira) |
|---|---|
| Passport, up to 6 months | 2026: 2,806.50; projected 2027: 3,587.50 |
| Passport, 1 year | 2026: 4,103.00; projected 2027: 5,244.80 |
| Passport, 2 years | 2026: 6,698.50; projected 2027: 8,562.60 |
| Passport, 3 years | 2026: 9,516.00; projected 2027: 12,164.30 |
| Passport, more than 3 years | 2026: 13,410.40; projected 2027: 17,142.50 |
| Residence permit, each month after the first (general tariff) | 2026: 2,232.30; projected 2027: 2,853.50 |
| Residence permit, first month (per day, minimum and maximum) | 2026: 348.10 per day, between 653.70 and 3,359.90; projected 2027: 444.90 per day, between 835.60 and 4,294.90 |
| Work permit or work permit exemption, up to 1 year | 2026: 12,574.90; projected 2027: 16,074.40 |
| Indefinite or independent work permit | 2026: 125,802.20; projected 2027: 160,812.90 |
Passport fees concern dual nationals and those who have acquired Turkish citizenship, including through investment. They also apply to passports stamped "for foreigners", which the Ministry of Interior may issue to stateless persons and persons with an irregular nationality status under Article 18 of the Passport Law, Law No. 5682. The fee is charged per person in the passport and again on renewal, and the booklet has a separate document price on top.
These are the general tariff amounts. The tariff authorises the Ministry of Treasury and Finance to set residence permit fees on a reciprocity basis, so the amount for your nationality may differ. Fractions of a month after the first month count as a full month, and where a foreigner stays without obtaining or extending a permit, the fee for the period overstayed is collected at double, without a separate penalty or interest. The card has its own document price. For permits expiring in early 2027, see our guide to residence permit renewal in Türkiye.
Extensions pay the same fee for each year, plus a separate document price. The Ministry of Foreign Affairs may set work permit fees on a reciprocity basis, and the tariff exempts work permit exemptions issued for less than three months, Turquoise Card holders, and a Turquoise Card holder's foreign spouse and minor or dependent foreign children.
Law No. 492 also sets court, notary and land registry fees. Mükerrer Article 138 indexes only fixed fees and the minimum and maximum limits of proportional fees.
Under Tariff (1), the 2026 filing fee, başvurma harcı, is 732.00 Turkish Lira before civil courts of first instance and administrative courts and 335.20 Turkish Lira before civil courts of peace; an appeal costs 2,002.00 Turkish Lira before a regional court of appeal and 3,608.50 Turkish Lira before the Court of Cassation. At 27.83% these would be about 935.70, 428.40, 2,559.10 and 4,612.70 Turkish Lira. The proportional decision fee of 68.31 per mille does not change, but its 732.00 Turkish Lira minimum does. The expense advance is not a Law No. 492 fee; see judicial fees and advance payments in Türkiye.
Only the fixed items in the notary fees of Tariff (2) follow the rate; the notary's own professional charge is outside Law No. 492. The main title deed fee under paragraph 20(a) of Tariff (4) is proportional: 20 per mille, or 2%, from each of seller and buyer, on a declared price that may not be lower than the real estate tax value. The 2% does not change, but the minimum base rises with the tax value (section 8). See also the cost of buying property in Türkiye.
For fines, the relevant provisions leave no room for a Presidential decision.
Article 17(7) of the Law on Misdemeanours, Law No. 5326, increases administrative fines, idari para cezası, from the start of each calendar year by the revaluation rate under Mükerrer Article 298 of Law No. 213, disregarding fractions of a lira; proportional fines are excluded. Under Article 5, a misdemeanour is committed when the act takes place, so conduct on 31 December 2026 is fined at the 2026 amount even if notified in January. Where no payment period is set by law, the fine is due within one month and is reduced by 25% if paid within it (Article 17(6)).
Additional Article 3 of the Highway Traffic Law, Law No. 2918, increases the fixed traffic fines of the previous year by the revaluation rate each calendar year. Many fines were rewritten by Law No. 7574, in force since 27 February 2026: speeding fines under Article 51 now run from 2,000 Turkish Lira (6 to 10 km/h over the limit in a residential area) to 30,000 Turkish Lira (66 km/h or more), which at 27.83% would be about 2,556 and 38,349 Turkish Lira from 1 January 2027. Under Article 115, fines on foreign plated vehicles must be paid before the vehicle leaves, and since Law No. 7574 a fine on a foreign national not collected before departure is collected on the next entry, failing which entry is refused. To contest a fine, see our guide to traffic fine appeals in Türkiye.
Article 24 of the Military Service Law, Law No. 7179, imposes a daily fine on those who fail to report without an acceptable excuse: 5 Turkish Lira per day for those who come forward and 10 Turkish Lira for those apprehended, as written in 2019, revalued each year under Article 17(7) of Law No. 5326 but with fractions of a lira kept. Because the amount is multiplied by the days of absence, it compounds for dual nationals who have lived abroad for years; see military draft evasion in Türkiye.
Under Mükerrer Article 123 of the Income Tax Law, Law No. 193, fixed thresholds in listed articles, including Articles 21, Mükerrer 80 and 86, and the brackets in Article 103, rise each year by the previous year's rate. The 2026 amounts come from Income Tax General Communiqué No. 332 and Inheritance and Transfer Tax General Communiqué No. 57; the projection multiplies by 1.2783, and the statutory rounding (fractions not exceeding 5% are dropped) usually makes the published figure slightly lower.
| Threshold | 2026 amount and 2027 projection (Turkish Lira) |
|---|---|
| Exemption for residential rental income, Article 21 of Law No. 193 | 2026: 58,000; projected 2027: about 74,141 before rounding |
| Exemption for certain capital gains, Mükerrer Article 80 | 2026: 150,000; projected 2027: about 191,745 before rounding |
| Filing threshold for investment and rental income not subject to withholding or exemption, Article 86, first paragraph, item (1)(d) | 2026: 22,000; projected 2027: about 28,122 before rounding |
| First income bracket taxed at 15%, Article 103 | 2026: up to 190,000; projected 2027: about 242,877 before rounding |
| Inheritance exemption for each descendant and the spouse, Article 4(b) of Law No. 7338 | 2026: 2,907,136 (5,817,845 for a spouse where there are no descendants); projected 2027: about 3,716,191 (about 7,436,951) |
| Exemption for gifts, Article 4(d) of Law No. 7338 | 2026: 66,935; projected 2027: about 85,563 |
For a foreign resident letting a flat, the rental exemption can decide whether a return is needed, subject to the conditions of Article 21; for heirs of property in Türkiye, the inheritance exemption applies per heir. Our tax law team can check which limits apply to you before the 2027 filing season.
The property tax rule was amended in December 2025, which changes the 2027 picture.
Under Article 29 of the Real Estate Tax Law, Law No. 1319, the tax value of buildings and land rises each year by the revaluation rate. Until Law No. 7566, in force since 19 December 2025, the increase was half the rate; it is now the full rate, and the President may reduce the increase down to zero, also by groups of municipalities. Some reports still cite the old half rate rule. Unless reduced, emlak vergisi, the annual real estate tax, would be assessed on values 27.83% higher in 2027. The rates in Article 8 are unchanged: one per mille for residences and two per mille for other buildings, doubled in metropolitan municipalities. Provisional Article 23 capped the 2026 values from the general land revaluation by reference to 2025 values and provides that 2027 to 2029 values are calculated from them.
The valuable housing tax, değerli konut vergisi, applies above the Article 42 threshold of 17,711,000 Turkish Lira for 2026 (Real Estate Tax General Communiqué No. 88). Under Article 44 this threshold still rises by only half of the rate, with fractions up to 1,000 Turkish Lira dropped, unless the President raises it to the full rate: about 20,175,000 Turkish Lira in 2027. With building values rising by the full rate and the threshold by half, more high value homes may fall within this tax.
Under Article 10 of the Motor Vehicle Tax Law, Law No. 197, vehicle values and tax amounts rise by the revaluation rate, but the President may set a rate between 20% and 150% of it, that is between about 5.57% and 41.75% for 2027; in 2026 it was set at 18.95%. The tax is paid in two instalments, in January and July.
The fee for registering a phone brought from abroad for personal use is a fixed fee in Tariff (8) of Law No. 492: 54,258.00 Turkish Lira in 2026, about 69,358.00 Turkish Lira in 2027 at the full rate. It must be paid before registration; a device registered without payment is blocked by the Information and Communication Technologies Authority and the fee is collected with a 50% surcharge and late payment charges. See our guide to registering imported phones in Türkiye.
The 2027 amounts apply from 1 January 2027, so a phone registration, passport application or court filing that is ready and paid for in December 2026 is charged at the 2026 tariff. Do not bring an application forward artificially, though: an early or incomplete permit file can cost more than the increase it avoids. Until the communiqués of late November and December, the projections here are the ceiling under the automatic rule, not the final amounts.
Based on the October 2026 producer price index published on 3 November 2026, it is 27.83%. It becomes official when the Ministry of Treasury and Finance publishes it in a Tax Procedure Law General Communiqué, normally in late November.
Under Article 298/B of Law No. 213 it is the change in the twelve month average of the domestic producer price index up to and including October, compared with the same period a year earlier.
No. The rent cap under Article 344 of Law No. 6098 is the twelve month average change in the consumer price index, which is 31.23% for leases renewed in November 2026.
The rate itself is a calculated figure, but several laws allow the President to apply a different increase to their own amounts, as happened in 2026 when fees and motor vehicle tax rose by 18.95% instead of 25.49%.
If the full rate applies, the fee for a passport valid for more than three years would rise from 13,410.40 to about 17,142.50 Turkish Lira, plus the separate booklet price. A Presidential decision on fees could set a lower increase.
Yes, residence permit fees are fixed fees under Law No. 492 and follow the rate or any Presidential decision on fees. The amount for your nationality may differ from the general tariff because fees are set on a reciprocity basis.
No. Tariff (6) of Law No. 492 exempts Turquoise Card holders, their foreign spouse and their minor or dependent foreign children from the work permit fee.
Yes. Additional Article 3 of Law No. 2918 increases fixed traffic fines by the revaluation rate each year, and no Presidential power to apply a lower increase is provided.
Since Law No. 7574, a traffic fine imposed on a foreign national that was not collected before departure is collected on the next entry, and entry is refused if it is not paid.
The 2026 fee is 54,258.00 Turkish Lira; at the full rate it would be about 69,358.00 Turkish Lira from 1 January 2027, unless a Presidential decision sets a lower increase for fees.
Under Article 29 of Law No. 1319 as amended by Law No. 7566, tax values rise by the full rate unless the President reduces the increase. The tax rates of one or two per mille do not change.
The rate communiqué usually appears in late November, and the fee tariffs, tax thresholds and any Presidential decisions in the last days of December, taking effect on 1 January 2027.
The 2027 revaluation rate of 27.83%, calculated under Article 298/B of Law No. 213 from the producer price index up to October 2026, is the default increase from 1 January 2027 for fixed fees under Law No. 492, including passport, residence permit, work permit, court and IMEI fees, for fixed fines under Laws No. 5326 and No. 2918, for income tax thresholds and inheritance exemptions, and now for real estate tax values. Fees, motor vehicle tax, tax thresholds and property values can be given a different increase by Presidential decision within each law's limits, as in 2026; fines follow the rate automatically. It is not the CPI and not the rent cap.
Until the official texts are published, every 2027 figure above is a projection. If you have a permit renewal, property purchase, inheritance or pending fine around the turn of the year and want to know what it will cost and when to act, you can contact our legal team.
