The Title Deed Transfer Tax (Tapu Devir Vergisi) is a one-time fee that must be paid at the Land Registry and Cadastre Directorate office during the title deed transfer process. The Title Deed Transfer Tax Law states that both the buyer and the seller pay 2% of the price of the purchased property. However, traditionally, there is a tendency for the buyer to pay the entire Title Deed Transfer Tax. When negotiating the property price between the two parties, it is strongly recommended to decide whether the Title Deed Transfer Tax will be included in the sale price. If it is not agreed to include the tax in the price, it is assumed that the buyer will pay the full Title Deed Transfer Tax.
Title Deed Fee Revolving Fund Cost (Tapu Harcı Döner Sermaye Bedeli) For title deed transactions, the Revolving Fund Cost for 2024 is TRY 822 (this amount is different for foreigners). This amount is generally paid by the buyer unless otherwise agreed by the parties.
Title Deed Fee Calculation (Tapu Harcı Hesaplaması) The Title Deed Fee calculation is based on the declared real estate purchase/sale amount stated to the land registry by the buyer or seller. For example, if the real estate purchase/sale price is declared as TRY 200,000 to the land registry, a Title Deed Fee of TRY 4,000 (200,000 * 4%) will be paid.
Penalty for Underreporting Title Deed Fee (Tapu Harcı Bedelinin Düşük Gösterilmesine Ceza) Since the Title Deed Fee payment is made according to the declared sale price, if you declare a lower price during the title deed transaction, you will pay a lower Title Deed Fee. In past years, many buyers and sellers who wanted to pay less Title Deed Fee carried out transactions by underreporting the sale value of the house. Moreover, this situation helped to reduce the potential Real Estate Value Increase Gain for the seller by decreasing the apparent profit. The Revenue Administration can request the housing loan amounts withdrawn from banks and compare them with the declared Title Deed Fee amounts. Individuals whose withdrawn loan amount appears higher than the declared Title Deed Fee may be sent a notification along with the legal interest on the difference in declaration and a tax penalty equal to 25% of the calculated missing fee amount. (These penalties are sent to both the buyer and the seller, calculated at 2%.)
Inheritance Title Deed Fee (Miras Tapu Harcı Bedeli) No Title Deed Fee is paid for real estate transferred through inheritance by paying the Inheritance and Gift Tax. Only the Revolving Fund Cost is paid to the land registry. Learn more about Inheritance and Gift Tax.
Donation Title Deed Fee (Bağış Tapu Harcı Bedeli) A Title Deed Fee at a rate of 6.831% over the declared value for donation, provided that it is not lower than the Real Estate Statement Value, and the Title Deed Revolving Fund Cost are collected from the donee.
Making the Title Deed Fee Payment (Tapu Harcı Ödemesinin Yapılması) Besides the contracted banks of the Land Registry Directorate (contracted banks are notified via SMS), you can pay the Title Deed Fee, Stamp Tax, and Revolving Fund Cost with the 12 or 13-digit serial number sent to your mobile phone as an SMS from the Land Registry Directorate where you carried out your sales transaction, using the credit cards of almost all banks via the website of the Revenue Administration.
Which Banks Can Title Deed Fees Be Paid To? (Tapu Harcı Hangi Bankalara Ödenebilir) You can pay the Title Deed Fee via the online transactions of the Revenue Administration with the credit cards of all banks except Vakıf Katılım, Ziraat Katılım, and PTT. If you will make the Title Deed Fee payment through a bank branch, you can only make the payment through the branches of the following banks:
Ziraat Bankası Ziraat Katılım Bankası Halk Bankası Vakıf Bankası Vakıf Katılım Bankası Ptt Emlak Katılım Bankası
Land Title Deed Fee Calculation (Arsa Tapu Harcı Hesaplaması) The calculation of the Title Deed Fee for land is the same as for all other real estate. That is, a Title Deed Fee of 4% is paid over the declared sale price to the land registry. Also, visit our Land Loan page to get information and apply for the land loan terms of banks.
Individuals Exempt from Property Tax (Emlak Vergisinden Muaf Olan Kişiler) Retirees, housewives, unemployed individuals, widows and orphans, relatives of martyrs, veterans, disabled individuals are exempt from Property Tax if they have no additional income and own a single residence with a gross area not exceeding 200 m².
