What it costs to buy a home in Turkey: tapu fees and VAT

The tapu fee: 4% at the title deed office

Ownership in Turkey transfers when the title deed (tapu) is registered at the Land Registry, and a transfer fee is due at that point. According to Global Citizen Solutions' 2026 guide to Turkish property taxes, the fee is 4% of the declared sale price, formally split at 2% for the buyer and 2% for the seller.

In practice the split is a matter of negotiation, and it is common for the buyer to be asked to cover the full 4% — agree who pays what in writing before you sign anything. The fee is calculated on the declared price, and declaring less than you actually paid to save on the fee is illegal and can lead to penalties and back taxes.

VAT on new builds: 1%, 10% or 20%

Resales between private individuals do not normally carry VAT. New homes sold by developers do, and the rate depends on the home's size, the land value and the date of the building permit — in 2026 you will see 1%, 10% or 20% quoted depending on the project.

The headline rates went up in 2023: PwC Türkiye reports that Presidential Decree No. 7346 raised the standard VAT rate from 18% to 20% and the reduced rate from 8% to 10% with effect from 10 July 2023. Ask the developer to state the VAT rate and whether it is included in the advertised price, and have your lawyer confirm it.

The foreign-buyer VAT exemption

Article 13/i of Turkey's VAT law exempts certain buyers from VAT on new residential and commercial property. The law firm Erdem & Erdem summarises the conditions: the buyer must be a foreign national not resident in Turkey (or a Turkish citizen living and working abroad), it must be the first delivery of the property by the developer, and the price must be brought into Turkey in foreign currency.

Timing matters: at least half the price must be paid before the sales invoice is issued and the rest within a year, and the property cannot be sold for three years from title registration. Sell earlier and the exempted VAT becomes payable with default interest.

• Buyer is a non-resident foreign national, a foreign institution with no Turkish establishment, or a Turkish citizen living abroad
• First delivery of a new-build home or workplace by the developer
• Payment brought into Turkey in foreign currency through the banking system
• Three-year no-sale period; an early sale triggers the VAT plus default interest

The smaller costs to budget for

Beyond the tapu fee and VAT, allow for a cluster of smaller items. Global Citizen Solutions lists stamp duty at roughly 0.948% of the contract value where a sales agreement is notarised, and annual property tax at 0.1% of a home's registered value in smaller municipalities and 0.2% in metropolitan ones, paid in two instalments in May and November.

Foreign buyers also need an official valuation report from a licensed appraiser before the title transfer, and every home needs compulsory earthquake insurance (DASK). Add notary and sworn-translation fees for documents and, if you use an estate agent, their commission — confirm the rate in your agency agreement.

Where to check current rates

Rates and thresholds change with decrees and annual revaluations, so verify figures close to your purchase date. The Turkish Revenue Administration (gib.gov.tr) publishes tax rates, the Land Registry (tkgm.gov.tr) covers title deed procedure, and the government's Invest in Türkiye guide explains the rules for foreign purchasers, including the areas where foreigners cannot buy.

Habio's Turkey buyer guides and area guides pull these threads together if you want a starting point alongside the listings themselves.