Title Deed Costs and Fees in Turkey: What Do Buyer and Seller Pay?

04 November 2026

Photo: rawpixel, CC0

When planning a budget for buying a home, the items most often forgotten are the costs on top of the sale price. The title deed fee, the land registry revolving fund fee, compulsory earthquake insurance and the property tax payable afterwards all affect the total cost. In this article we explain what each item is, who pays it and why the price declared at the land registry matters. Because some amounts are updated every year, we give the rates as set out in the law and point to official sources for the amounts that change.

Title deed fee

The title deed fee (tapu harcı) is charged under Fees Law No. 492 (Harçlar Kanunu). On a sale, the fee is calculated separately for the transferor (seller) and the transferee (buyer). The rate in the tariff annexed to the law is 20 per thousand; in other words, the seller and the buyer each pay a fee of 2 per cent of the base amount for the fee. The President has the power to raise or lower this rate within the limits set out in the law. Temporary reductions have been applied to sales of homes and commercial premises in the past. For this reason, confirm the rate in force on the day of the transaction from the calculation in Web Tapu.

On what amount is the fee calculated?

Under the Fees Law, the title deed fee is calculated on the declared transfer price, which may not be less than the property tax value. On the transfer of properties with kat irtifakı (construction servitude title), the fee is charged on the full transfer price. In practice, the parties may agree to share the fee differently. However, the law sets out the fee obligation separately for each party; writing the split clearly into the contract prevents disputes.

Land registry revolving fund fee

For transactions carried out at land registry offices, a revolving fund fee (döner sermaye) is charged in addition to the title deed fee. This amount is updated every year. For this reason we do not give a figure here; the current amount appears in the cost breakdown calculated through Web Tapu at the time of application. How the revolving fund fee will be split between buyer and seller can also be set out in the contract. The Regulation on Real Estate Trade (Taşınmaz Ticareti Hakkında Yönetmelik) provides that the brokerage agreement for a sale should state how costs such as the title deed fee and the revolving fund fee will be shared.

Compulsory earthquake insurance (DASK)

Under Disaster Insurance Law No. 6305, independent units covered by the Condominium Law (Kat Mülkiyeti Kanunu) and privately owned residential buildings registered at the land registry are subject to DASK (compulsory earthquake insurance). The law places the obligation to take out this insurance on the owner. Two important points:

• Land registry offices cannot carry out registration transactions for independent units subject to the insurance without proof of a DASK policy valid on the date of the transaction.
• Whether a policy exists is also checked when opening water and electricity accounts.

The premium is set according to criteria such as the floor area of the building, the type of construction and the risk level of its location. Because the cover and premium amounts are updated periodically, take out the policy at the current tariff before the transaction.

Property tax

Property tax (emlak vergisi) is collected by the municipality under Property Tax Law No. 1319 and is calculated on the tax value. The rates in the law are as follows:

• 1 per thousand for residences, 2 per thousand for other buildings
• 1 per thousand for land, 3 per thousand for building plots
• These rates are applied with a 100 per cent increase within metropolitan municipality boundaries and adjacent areas. Antalya is a metropolitan municipality.

The President may change these rates within the limits in the law. The square-metre unit values used to calculate the tax value, and the thresholds in schemes such as the high-value residential property tax, are updated every year. Property tax is paid in two instalments: the first between March and May, the second in November.

Who pays the property tax in the year of sale?

A change of owner is treated as a reason that changes the tax value, and as a general rule the tax is assessed in the new owner's name from the following year. The tax for the year of sale is therefore, as a rule, the seller's responsibility. In addition, a property with unpaid property tax cannot be transferred, except in the cases exempted by law. Land registry offices notify the municipality of the transfer electronically. For tax tariffs and declaration details, follow the announcements of the Revenue Administration (Gelir İdaresi Başkanlığı) and your municipality.

Real estate agency service fee

If the sale is made through a real estate agency, under the regulation the total service fee may not exceed four per cent of the sale price, excluding VAT. Unless the contract states otherwise, this fee is split equally between buyer and seller.

Summary: who pays what?

• Title deed fee: By law, the buyer and the seller each pay separately; they may agree on a different split between themselves.
• Revolving fund fee: The amount is updated every year; the split is set by contract.
• DASK: The obligation lies with the owner; a valid policy is required before the transfer.
• Property tax: As a rule, the year of sale is the seller's responsibility and the following years are the buyer's.
• Service fee: The total may not exceed 4 per cent excluding VAT; unless otherwise agreed, it is split equally.

The risks of declaring a lower price at the land registry

Declaring a sale price at the land registry that is lower than the real one, in order to save on the fee, is still a practice you come across. However, it carries serious risks:

• Tax penalty: Under the Fees Law, if it is later established that the declared price did not reflect reality, the fee on the difference is assessed separately and a tax loss penalty equal to one times that fee is applied under the Tax Procedure Law.
• Tax burden when you sell later: Under the Income Tax Law, the gain from selling a property acquired for consideration within five years of acquisition is treated as capital gains (değer artış kazancı). This gain is taxed if it exceeds the exemption amount. If the purchase price appears low, the gain may be calculated as higher than it really is. The exemption amount is updated every year.
• Proof in disputes: If the sale is cancelled, or a refund of the price is sought because of a defect, it may be harder to prove that you paid more than the price on the official deed.
• Loan and payment records: A conflict between payments made through a bank and the price on the title deed may later require you to provide an explanation.

The safest course is to declare the real sale price and to make payments through recorded channels.

How can you calculate the costs in advance?

1. Get the property's block (ada), parcel (parsel) and independent unit details from the seller.
2. Find out from the municipality the property's property tax value and whether any tax is owed. The base for the fee does not go below this value.
3. Calculate the buyer's share of the title deed fee on the agreed sale price.
4. Check the revolving fund fee and the total amount in the cost breakdown produced after the Web Tapu application.
5. Find out the DASK premium from your insurance company; add the service fee if there is one, and moving and utility connection costs.

Settling these items in writing before the sale agreement and deposit stage avoids surprises on title deed day.

Frequently asked questions

Is the title deed fee paid only by the buyer?

No. By law, the title deed fee is calculated separately for the buyer and the seller; each pays 2 per cent of the base amount for the fee. The parties may agree on a different split; it is important to do this in writing.

Can a price below the property tax value be declared?

The fee is calculated on the declared price, which may not be less than the property tax value. The base for the fee therefore does not go below the property tax value.

How much is the revolving fund fee?

The amount is updated every year. You can find the current amount in the cost breakdown produced during the Web Tapu application, or from the land registry office.

Can the title deed be transferred without DASK?

Not for independent units subject to the insurance. The land registry office requires a compulsory earthquake insurance policy that is valid on the date of the transaction.

If you would like to talk through the costs for a home you are thinking of buying, write to us.

This article is for general information only; confirm current amounts and conditions with the relevant authority or a legal adviser.