17.10.2026

Buying a home in Turkey involves additional costs beyond the price of the property itself. Some payments arise when the transaction is registered, while others are paid by the owner annually or upon receiving income.

Property tax in Turkey also applies to foreigners. The amount of the obligations depends on the type of property, its assessed tax value, its location and the nature of the transaction. Separate rules apply to the purchase, rental, sale, inheritance and gifting of property.

Registering ownership involves paying the Tapu Harcı. This is a registration fee associated with transferring the property to a new owner. Its total amount is 4% of the value used for the transaction. As a general rule, each party pays 2%, but in practice the payment arrangement may be determined by the terms of the contract.

Property purchase tax in Turkey should be considered together with other expenses. When buying on the primary market, VAT is charged in some cases. The rate depends on the characteristics of the home, its area and its designated use.

Additional costs may include property valuation, mandatory DASK insurance and document processing. That is why the final purchase budget usually exceeds the price quoted by the seller.

Once ownership is registered, the obligation to pay Emlak Vergisi arises. The municipality calculates the amount based on the property's assessed tax value.

For residential properties, the standard rate is 0.1%. In large metropolitan municipalities it can reach 0.2%. For commercial property, the rates are 0.2% and 0.4%, respectively.

The amount charged depends not only on the characteristics of the property itself. The area where it is located is also taken into account. Higher rates apply, in particular, in Turkey's major cities.

As a rule, the annual payment can be made in two installments. One payment period falls in the spring months, the other at the end of the year. A foreign owner needs a Turkish tax number to make the payments.

High-value properties may be subject to Değerli Konut Vergisi. This levy applies to residential property whose value exceeds the threshold set by law.

The amount is determined on a progressive basis: the higher the property value, the larger the charge. The thresholds are regularly indexed, so calculations use the figures in effect for the specific tax period.

The law also provides for certain exemptions. Eligibility for an exemption depends, among other things, on the composition of the property owned by the individual.

An owner's income from renting out an apartment or house is taxable. This rule also applies to owners who do not permanently reside in Turkey.

The calculation uses a progressive income tax scale. What matters is the total amount of rental income for the year. The law may set a tax-free threshold for part of the income.

Under certain conditions, the tax base may be reduced by allowable expenses. These may include costs directly related to the maintenance and use of the rented property.

Therefore, tax on an apartment in Turkey that generates rental income is calculated individually and depends on the owner's financial figures.

Selling a property may give rise to a capital gains tax obligation. The main parameters for the calculation are the sale price, the original costs and the holding period.

Tax on selling an apartment in Turkey usually matters if the property is sold within the first five years after purchase and generates a profit. After this period, an individual generally has no such obligation.

The tax base is not the full sale price. The calculation may take into account the original purchase cost, the prescribed indexation and allowable expenses. As a result, tax is charged on the established amount of the capital gain.

Transferring a property without a regular sale may also give rise to tax obligations. Different rates and calculation rules apply to inherited and gifted property.

The amount charged depends on the value of the property received. The scale is progressive, so a more expensive property means a larger payment. In some cases, exemptions and tax-free allowances apply.

Foreign nationals are subject to the general rules of Turkish law. If a tax obligation arises in several countries at the same time, the provisions of international agreements are also taken into account.

For most transactions, a foreign owner will need a VKN tax number. It is used for settlements with government authorities, a number of banking operations and property transactions.

Payments are accepted by municipal services, banks and e-government services. The specific option depends on the type of charge.

It is recommended to keep payment records. They allow you to prove there are no outstanding debts and may be needed for future property transactions.

The tax burden affects the actual cost of owning a property and its future yield. That is why an investment assessment takes into account not only the acquisition costs but also annual charges, insurance, maintenance and possible taxes on income.

Property in Turkey is purchased to live in, to rent out or to resell later. Some properties may also meet the requirements of programs for obtaining a residence permit or citizenship by investment.

A preliminary calculation helps you estimate total costs even before signing a contract. The specialists at "DDA Real Estate Turkey" will help you determine the expected payments, check the transaction terms and explain the procedure for registering ownership.