Article 30: Tax and Fees – At Purchase, While Owning, When Selling

General overview – taxes paid by property owners

Everyone who owns property in Turkey – Turkish citizen or foreign national – is subject to the same tax rates. There are no separate taxes for foreigners.

30a. Title deed tax – 4%

The title deed tax is 4% of the declared property sale value. By law, the buyer pays 2% and the seller pays 2%. In practice, the buyer often ends up paying the full amount – clarify who pays what before signing anything.

2026 IMPORTANT CHANGE:

In 2026, the property tax base was increased approximately threefold. Since the title deed tax cannot be declared below this base, declaring a lower price has become far more restricted.

When to pay: Before the title deed appointment – via bank or GIB online using the payment reference received by SMS.

30b. Vat – new builds only

Vat exemption for foreign buyers:

If payment is made in foreign currency from an overseas account and the property is not sold within 1 year, the foreign buyer is exempt from VAT.

30c. Annual property tax (emlak vergi̇si̇)

Paid to the local municipality every year. Calculated on the propertys assessed municipal value.

Practical example:

For a property worth 100,000 in Alanya, the annual property tax is approximately 100-200.

When to pay:

In two instalments per year – May and November. Can be paid through the municipalitys online portal, a bank, or at the municipal tax office in person.

What you need:

Your Turkish tax number and title deed number are sufficient.

30d. Luxury property tax – only for high-value properties

For 2026, properties with an assessed value above 17,711,000 TL (approximately 330,000) are subject to a luxury property tax. A standard Alanya apartment falls below this threshold, so most foreign buyers will not encounter this tax.

30e. Capital gains tax – The 5-year rule

This is one of Turkeys most attractive features for investors:

HOLD FOR MORE THAN 5 YEARS: Capital gains tax is zero – completely exempt.

SELL WITHIN 5 YEARS: The difference between the purchase price and sale price is taxed at progressive rates of 15%-40%.

The rule is simple: Turkey is highly advantageous for long-term investors. Hold for 5 years and sell tax-free.

30f. Is there a difference for foreigners?

No – tax rates are completely identical for Turkish citizens and foreign nationals. The additional costs for foreign buyers are not taxes but process costs: mandatory valuation report (~300-500), notary (~200-400), sworn translator (~100-200).

Official sources

• Revenue Administration (GIB): gib.gov.tr
• General Directorate of Land Registry and Cadastre (TKGM): tkgm.gov.tr
• Property Tax Law No. 1319
• Fees Law No. 492

Questions buyers ask

Reddit r/Turkey: I havent paid my Turkish property tax for 3 years because I didnt know I had to. What happens now?

Pay it immediately. Turkish property tax (emlak vergisi) accumulates with late payment penalties and interest. The longer it remains unpaid, the larger the total becomes. Unpaid property tax above a threshold eventually results in a travel ban (yurt dışı çıkış yasağı) you may discover the ban only when you try to leave Turkey. Pay the full amount including penalties at your local municipality office or online through the municipalitys payment portal. Obtain a receipt confirming zero balance. The penalties for multi-year arrears can be significant but are typically manageable The travel ban is the more serious consequence to resolve.

Quora: Do I pay tax in Turkey if I rent out my apartment while living abroad?

Yes. Rental income from Turkish property is taxable in Turkey regardless of where you live. Turkeys tax authority has significantly increased enforcement of rental income declarations since 2023, including data sharing with property portals and bank accounts. The annual declaration is filed between March 1 and March 31 for the previous years income. There is an annual rental income exemption (approximately 33,000 TL in 2026 verify the current amount at gib.gov.tr). Income above the exemption is taxed at progressive rates of 15-40%. Foreign residents may also be subject to tax in their home country on the same income check your countrys double taxation treaty with Turkey.

Facebook expat group: Im selling my Turkish property after 4 years. How much capital gains tax will I pay?

You are in the taxable window capital gains tax applies to sales within 5 years of purchase. The tax is calculated on the gain: declared sale price minus declared purchase price (with an inflation adjustment factor applied The yeniden değerleme oranı which partially offsets the liras purchasing power loss). The resulting gain is added to your other Turkish income for the year and taxed at progressive income tax rates (15-40%). To minimise the tax legally: use an accountant familiar with property disposals to apply all permissible deductions costs of sale, renovation costs with receipts, and the full inflation adjustment. Declaring a lower sale price is not a legal option see Article 17.

EXPERT ADVICE:

Sources: T.C. Gelir Idaresi Baskanligi – https://www.gib.gov.tr | T.C. Hazine ve Maliye Bakanligi – https://www.hmb.gov.tr

P.S. No surprises here and no exceptions: every property owner in Turkey Turkish citizen or foreign national pays exactly the same tax rates. No special foreign buyer surcharge, no hidden levies, no preferential treatment in either direction. What you see in this article is what everyone pays. Simple and equal.

Turkeys tax system is straightforward and reasonable for foreign buyers – The same rates apply as for Turkish citizens. The biggest advantage is that capital gains tax is zero after five years of ownership. Before buying, clarify in the contract exactly who pays what.