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Real Estate

Title Deed Fee

A government fee charged on property transfers — a percentage of the sale value collected from both buyer and seller. As of 2024: 2% buyer + 2% seller (4% total).

The title deed fee (Turkish: *Tapu Harcı*) is a government levy on real estate transfers under Fees Law 492 and its appended Tariff (4). The rate from 2020 and still applicable in 2026 is: 2% buyer + 2% seller = 4% total. Property type (housing, commercial, land, agricultural) does not affect the rate.

Formula:

> Title deed fee = Declared sale value × 4% (2% buyer + 2% seller)

For a residence sold at TRY 3,000,000 the total fee is TRY 120,000 — TRY 60,000 buyer + TRY 60,000 seller. In practice the parties often agree that the buyer pays the full amount, but statutory liability is split equally.

Value base rule: The declared price cannot be below the property's municipal tax value (Property Tax Law 1319). Under-declaration detected by the tax office triggers the fee on the difference plus late interest and tax loss penalty. In 2026, municipal tax values can be raised up to 3× their 2025 levels, which lifts the effective floor for the fee.

Donation (transfer without consideration): The rate changes for gift transfers — 6.831 per thousand (0.6831%) calculated on the municipal tax value. Inheritance and donation tax also applies (1%–10% depending on degree of kinship).

Additional costs: On top of the fee, a revolving fund service charge is collected. In 2026, this is roughly TRY 6,700 in major cities (İstanbul, Ankara, İzmir) and TRY 3,400 elsewhere. Payment is made prior to the title appointment via banks or the Revenue Administration's online tax office.

Examples

  • 1.TRY 1,000,000 home sale: Buyer 20,000 + seller 20,000 = TRY 40,000 total fee. Plus roughly TRY 6,700 revolving fund charge (İstanbul).
  • 2.Parent donating a house to a child (municipal value TRY 2,000,000): 0.6831% × 2,000,000 = TRY 136,620 fee, plus inheritance-and-donation tax per kinship level.
  • 3.Seller declares TRY 2,000,000 for an actual TRY 5,000,000 sale → tax office audit: 4% on the TRY 3,000,000 difference (TRY 120,000) plus late interest plus one-fold tax-loss penalty.

Frequently Asked Questions

Can the buyer pay the whole fee?expand_more
Legally the split is 2% + 2%, but parties can agree otherwise — this is common practice. The private agreement only binds the parties; both remain liable to declare. The Land Registry will not complete transfer until the full fee is paid.
Are retirees and disabled persons exempt from the title deed fee?expand_more
No. Exemptions for retirees and disabled persons apply only to the **annual property tax** — not to the transfer fee. Certain urban renewal transfers (under Law 6306) may be exempt; verify the current status with the Land Registry (TKGM) or a lawyer.
Is the rate different for first-degree relatives (spouse, children, parents)?expand_more
Sales-based transfers use the same 4% rate. Gift transfers use the 0.6831% rate. Warning: disguising a true gift as a sale may expose the transaction to a future challenge by other heirs under the 'muris muvazaası' doctrine (fraudulent conveyance to disinherit), which can result in the title being cancelled.
How do I pay the title deed fee?expand_more
Bank branches, online banking (particularly Ziraat, Vakıfbank), PTT offices, or the Revenue Administration's online tax office at gib.gov.tr. Payment is made before the title appointment; the receipt is submitted at the Land Registry. The e-Government 'Title and Cadastre Fee Query' service shows unpaid amounts.

Related Terms

OwnershipTitle RegistrationProperty Appraisal

Sources

  • • Fees Law 492 and attached Tariff (4)
  • • Property Tax Law 1319
  • • TKGM (tkgm.gov.tr) current revolving fund tariff

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Last updated: 2026-04-24