Turkey Guide · as of 17 October 2026

Purchase Costs and Taxes

Written by Onur Sipahi, as of 17 October 2026

Purchase costs in Türkiye are manageable, but they depend on the declared price. A price declared too low saves fees today and later costs back payments, penalties and, in case of doubt, eligibility for a residence permit or citizenship.

On Purchase

Item	Amount	Note
Title deed fee (tapu harcı)	4 % of the declared price	By law 2 % each for buyer and seller; other arrangements are common and should be recorded in writing.
Döner sermaye	2026: base amount TRY 2,227, multiplied by a regional factor of up to 3	Administrative charge of the land registry per transaction.
Agent's commission (hizmet bedeli)	at most 4 % of the price plus 20 % VAT	Ceiling for all parties together; only licensed agents with a yetki belgesi may charge it.
Translation and interpreter	as incurred	Sworn passport translation, interpreter at the appointment.
Earthquake insurance (DASK)	by area and construction type	Your own policy is required before the transfer.
Valuation report (değerleme raporu)	only in certain cases	Mandatory for purchases for citizenship; otherwise no longer generally required.
Notarial power of attorney	notary fee	Only if you do not attend the appointment yourself.

Worked Example

Resale apartment at TRY 19,850,000, title deed fee split as provided by law, buyer's commission 2 %:

Item	Amount
Title deed fee, buyer's share 2 %	TRY 397,000
Commission 2 % plus 20 % VAT	TRY 476,400
Döner sermaye (metropolitan municipality, factor 3)	approx. TRY 6,700
Translation, interpreter, DASK	as incurred
Total excluding incidental costs	approx. TRY 880,100, around 4.4 %

Including incidental costs, purchase costs come to around 4.5 to 5 %. If the buyer pays the entire title deed fee, add 2 %, around 6.5 to 7 % in total. For new builds from a developer, VAT may be added unless an exemption applies.

Foreign Exchange Certificate

Foreign buyers must sell the purchase price to the central bank through a bank operating in Türkiye before the transfer. The Döviz Alım Belgesi is submitted to the land registry; the amount shown serves as the basis for the title deed fee.

Value Added Tax (KDV)

Buying a resale apartment from a private individual usually involves no VAT. For new builds from a developer, the first delivery to buyers not resident in Türkiye can be exempt under Art. 13/i of the VAT Law. Conditions: payment in foreign currency brought into Türkiye, at least 50 % before the invoice and the rest within one year, and a holding period of three years. Selling earlier means paying the VAT back with late interest.

On Holding and Selling

Property tax (emlak vergisi): for dwellings 0.1 % of the official tax value, 0.2 % in metropolitan municipalities such as Muğla. More in the chapter Running Costs.
Rental income: subject to income tax; in 2026, residential rent of up to TRY 58,000 a year is tax-free. Your tax adviser will confirm whether this allowance applies to you.
Sale within five years: the capital gain (değer artış kazancı) is subject to income tax, with an allowance of TRY 150,000 in 2026. After five years of ownership, the gain is generally tax-free for private individuals.

Questions for Your Tax Adviser at Home

The double taxation treaty between Germany and Türkiye determines which state may tax rents and capital gains. Clarify before you buy: where are you tax resident? How is Turkish rental income treated in your home country? What evidence does your tax office require? Does a holding period apply at home to a later sale?

Personal Advice

We guide buyers from Germany and Europe through the purchase in Türkiye together with our licensed partner offices in Istanbul and Bodrum, from the first assessment to the handover.

Request a consultation

Sources

This guide provides general information and is not legal or tax advice. Rules, thresholds and fees change frequently; check every value against the cited source before you decide, and involve a Turkish lawyer (avukat), notary (noter) or tax adviser (mali müşavir) for your specific case. Information without guarantee. As of 17 October 2026.