About Turkish Tapu (Title Deed) Fees
In Turkey, every real estate sale involves a mandatory tapu harcı (title deed transfer fee) paid to the Tapu ve Kadastro Genel Müdürlüğü (Land Registry and Cadastre General Directorate). The standard rate is 4% of the declared transaction value, conventionally split as 2% from the buyer and 2% from the seller — though in practice the buyer often pays both halves (4%) in competitive markets.
In addition to the tapu harcı, a döner sermaye (revolving fund) fee is charged for the administrative processing. This is a fixed fee that varies by province and property type, generally between 1,000 and 2,000 TL as of 2024. The tapu harcı must be paid before the title deed transfer can be recorded at the land registry office (tapu müdürlüğü).
Note: The declared value for tapu purposes must be at least the assessed value (rayiç değer / emlak vergisi değeri) set by the municipality. Declaring a lower value is illegal and may result in penalties. The Turkish government has been increasingly enforcing declared values to match market prices. Additionally, VAT (KDV) may apply on new-build purchases from developers, currently at 20% for properties over 150m².
Frequently Asked Questions
The standard tapu harcı (title deed transfer fee) is 4% of the declared transaction value. This is split 2% from the buyer and 2% from the seller by default, but the parties can agree that the buyer pays all 4%. This fee is payable at the land registry office (tapu müdürlüğü) before the transfer is recorded. There is no upper cap on the fee — it is always 4% regardless of property value.
Yes, citizens of most countries can buy property in Turkey. The same tapu harcı of 4% applies to foreign buyers. Additionally, foreigners need a Turkish tax number (vergi numarası), and if purchasing for citizenship purposes (minimum $400,000 property), the property must be registered with the Tapu Kadastro and a not-for-sale annotation placed for 3 years. Real estate agent commissions (typically 2–3%) and notary fees may also apply.
Tapu harcı is a one-time transfer fee paid at the time of sale, while emlak vergisi (real estate tax) is an annual property tax paid every year you own the property. Emlak vergisi rates are 0.1–0.2% of the assessed value for residential properties (double in metropolitan areas) and 0.2–0.4% for commercial properties. Emlak vergisi is paid in two instalments each year (May and November) to the local municipality.
KDV applies to purchases of new-build properties from developers but not to second-hand property sales between individuals. The rate depends on the property size: 1% for residential properties up to 150m² that meet net area criteria, and 20% for larger properties. Since 2023, the luxury property threshold has been lowered, making the 20% rate more common. Second-hand (resale) transactions are exempt from KDV.