Foreigner Property Purchase (Yabancı Mülk Edinme) in Türkiye

Researched from official sources · May 25, 2026

Foreign natural persons may acquire property in Türkiye under Article 35 of Tapu Kanunu (Law No.

2644). Eligibility runs from a Presidential-decree list; a 30-hectare per-person national cap and a ten per cent district cap apply. The Tapu Müdürlüğü runs the military-zone screening through the WebTapu portal; the tapu harcı is four per cent of the SPK-appraised value.

Estimated time

End-to-end commonly four to six weeks from the WebTapu preliminary application to deed issuance, depending on the property location and Tapu Müdürlüğü workload. The deed itself is issued the same day as the signing appointment once all checks clear and fees are paid.

Cost

Statutory tapu harcı of four per cent of the declared property value (split two per cent buyer / two per cent seller) plus a döner sermaye service fee, a mandatory SPK-licensed appraisal, DASK earthquake insurance for residential property, and a sworn-interpreter session where the buyer does not speak Turkish.

What You Need

Tap to check off items as you gather them

Additional Items

  • The mandatory SPK-licensed appraisal report fixes the declaration basis for the deed transaction. Under the current regime the SPK valuation is the figure the Tapu Müdürlüğü uses to calculate tapu harcı, removing the historical practice of declaring a lower contract price.
  • The tapu harcı (title-deed transfer tax) statutory rate is four per cent of the declared property value, split two per cent buyer / two per cent seller. In commercial practice the buyer often contracts to absorb the full four per cent as part of the negotiated price; this is a private allocation, not a change in the statutory split.
  • A first-time foreign buyer of a new-construction residence or workplace may qualify for KDV (VAT) exemption under Article 13/i of VAT Law No. 3065, added by Law No. 6824 (effective 1 April 2017). Conditions are strict: the buyer must be a foreign natural person not resident in Türkiye or a qualifying expatriate Turkish citizen, the property must be the developer's first delivery, at least half the price must enter Türkiye in foreign currency before invoice issue with the balance paid within one year, and a one-year resale restriction applies.
  • Annual emlak vergisi (property tax) is paid to the local belediye in two equal instalments (May and November) at residential rates of 0.1 per cent (0.2 per cent in metropolitan municipalities), commercial 0.2 per cent (0.4 per cent metropolitan), and land 0.3 per cent (0.6 per cent metropolitan), calculated on the municipal assessed value rather than the market value. Foreign owners are taxed at the same schedule as Turkish owners.
  • The 30-hectare per-individual national cap is aggregated across all properties owned anywhere in Türkiye. The ten per cent district cap is an aggregate ceiling across all foreign owners in a single administrative district; once exhausted, no further foreign acquisitions in that district are registrable regardless of individual headroom.
  • Foreign buyers who acquire undeveloped land (fields or building plots) must submit a development project to the relevant Ministry for approval within two years of acquisition. Failure to file the project, or failure to complete the approved project within its specified timeframe, triggers a statutory liquidation procedure.
  • The citizenship-by-investment route through real-estate acquisition requires an SPK appraisal at or above the statutory threshold (raised to US$400,000 by a Cabinet Decision published in the Resmî Gazete on 13 May 2022 with effect from 13 June 2022) and a three-year resale restriction annotated on the title deed. The citizenship route is administered separately by the Nüfus ve Vatandaşlık directorate; see the related citizenship-by-investment guide for procedural details.
  • The buyer-facing military permission certificate that buyers previously had to obtain themselves has been abolished as a separate step. The substantive prohibition on acquisition inside military prohibited zones and military security zones remains in force, and the Tapu Müdürlüğü runs the zone-check directly against the General Staff or its delegated local command as part of the WebTapu workflow.

Step-by-Step

  1. 1

    Before contracting — confirm nationality eligibility under the Presidential-decree list

    Expat Resident
    1. (Applicant) Email the TKGM Foreign Affairs Department at [email protected] with the prospective buyer's nationality, or ask at any Tapu Müdürlüğü before signing a purchase contract
    2. (TKGM Foreign Affairs Department) Confirm whether the nationality is on the current Presidential-decree list of countries permitted to acquire real property under Article 35 of Tapu Kanunu
    3. (Applicant) Save the confirmation in writing for the Tapu Müdürlüğü file

    💡 Tip: The list of eligible nationalities is set by Presidential decree (post-2018 transition from Council of Ministers) and is not published as a single canonical document. Confirm in writing before paying any contract deposit.

  2. 2

    Before the WebTapu filing — obtain a Turkish tax identification number

    Vergi Kimlik Numarası

    Expat Resident
    1. (Applicant) Visit any Vergi Dairesi (Tax Office) with the passport and an address declaration, or apply via the Revenue Administration's online channel for a potential tax identification number
    2. (Vergi Dairesi) Issue the vergi kimlik numarası — free of charge — for use in tapu harcı payment and the deed transaction

    💡 Tip: Foreigners who need a tax identifier before residence-permit approval can obtain a potential tax identification number through the Revenue Administration's dedicated online channel.

  3. 3

    Before the WebTapu filing — order the mandatory SPK-licensed appraisal report

    SPK Lisanslı Değerleme Raporu

    Expat Resident
    1. (Applicant or seller) Engage a Sermaye Piyasası Kurulu (Capital Markets Board) licensed real-estate appraiser
    2. (SPK-licensed appraiser) Inspect the property and deliver the valuation report electronically into the WebTapu file for the transaction
    3. (Applicant) Note the report-issue date — the report is valid for three months and must remain valid through the signing appointment

    💡 Tip: The SPK-appraised value is the de facto declaration basis for tapu harcı. Under-declaration of the contract price against the appraisal is no longer feasible.

  4. 4

    Pre-arrival or in-country — file the WebTapu preliminary transfer application

    WebTapu Ön Başvuru

    Expat Resident
    1. (Applicant and seller, or authorised representatives) Log in to webtapu.tkgm.gov.tr and create the transfer-application file for the property
    2. (Applicant and seller) Upload the buyer's and seller's identity documents, the SPK appraisal report, and the supporting documents listed by the Tapu Müdürlüğü workflow
    3. (Tapu Müdürlüğü) Run the eligibility check against the Presidential-decree list, the military-zone query against the General Staff or its delegated local command, and the ten per cent district-cap check
    4. (Applicant) Monitor the WebTapu file status for the clearance result

    💡 Tip: TKGM frames the WebTapu route as the canonical entry point for foreign natural-person property transactions: "Yabancı uyruklu gerçek kişilerin Türkiye'de taşınmaz edinimi, 2644 sayılı Tapu Kanunu'nun 35. maddesi kapsamında düzenlenmektedir." The Tapu Müdürlüğü eligibility, military-zone, and district-cap checks all run from this filing.

    WebTapu — TKGM electronic transactions portal (webtapu.tkgm.gov.tr ↗) TKGM Foreign Affairs Department — procedural page (tkgm.gov.tr ↗)
  5. 5

    After WebTapu screening clears — pay the tapu harcı and döner sermaye

    Tapu Harcı Ödemesi

    Expat Resident
    1. (Tapu Müdürlüğü) Generate the tapu harcı bill against the SPK-appraised value at the statutory four per cent rate (split two per cent buyer / two per cent seller)
    2. (Applicant and seller) Pay the tapu harcı at a Vergi Dairesi or via the Revenue Administration's online payment channel; settle the döner sermaye service fee at the same time
    3. (Applicant) Retain official receipts for presentation at the signing appointment

    ⚠️ Watch out: Where the buyer has contracted to absorb the full four per cent as a private price-allocation outcome, the legal split remains two per cent buyer / two per cent seller on the receipts. The Tapu Müdürlüğü does not adjust the receipts to reflect contractual allocation.

  6. 6

    After payment clears — book the deed-signing appointment

    Tapu Müdürlüğü Randevusu

    Expat Resident
    1. (Applicant) Book the in-person signing slot at the local Tapu Müdürlüğü via randevu.tkgm.gov.tr
    2. (TKGM appointment portal) Confirm the slot by SMS to both parties; many offices schedule same-day or within two business days
    3. (Applicant) Engage a sworn interpreter (yeminli tercüman) for the signing session if the buyer does not speak Turkish

    💡 Tip: The Tapu Müdürlüğü does not appoint the sworn interpreter. The buyer engages and pays the interpreter directly; Tapu Müdürlüğü offices keep lists of locally recognised sworn interpreters.

    TKGM appointment portal (randevu) (randevu.tkgm.gov.tr ↗)
  7. 7

    On the appointment date — attend the Tapu Müdürlüğü and sign the deed

    Tapu Senedi İmzası

    Expat Resident
    1. (Applicant and seller, or notarised representatives) Attend the appointment in person at the local Tapu Müdürlüğü on the booked date
    2. (Sworn interpreter, where required) Translate the deed and its terms verbally to the foreign party at the registrar's table
    3. (Tapu Müdürlüğü registrar) Verify the WebTapu file, the tapu harcı receipts, and the DASK certificate for residential property; record the deed in the register
    4. (Applicant and seller) Sign the deed; (Tapu Müdürlüğü registrar) countersign and issue the tapu senedi (title deed) the same day

    💡 Tip: Ownership transfers at registration; the tapu senedi is the legal record. Keep the original document in safe storage and a clear scan for future filings.

  8. 8

    After deed issuance — register utilities, file emlak vergisi, and confirm DASK

    Tapu Sonrası İşlemler

    Expat Resident
    1. (Applicant) Register utility connections (electricity, water, natural gas) in the new owner's name with the local providers using the tapu senedi and the Yabancı Kimlik Numarası
    2. (Applicant) File the property with the local belediye for emlak vergisi (annual property tax), paid in two equal instalments in May and November
    3. (Applicant) Confirm or renew the DASK policy and keep the certificate number with the deed records
    4. (Applicant) For undeveloped-land purchases, calendar the two-year deadline to submit a development project to the relevant Ministry for approval

    💡 Tip: Annual emlak vergisi runs at residential 0.1 per cent (0.2 per cent metropolitan), commercial 0.2 per cent (0.4 per cent metropolitan), and land 0.3 per cent (0.6 per cent metropolitan) of the municipal assessed value; the same schedule applies to foreign and Turkish owners.

What Could Go Wrong

Eligibility decline at the Tapu Müdürlüğü: The Tapu Müdürlüğü declines the application because the buyer's nationality is not on the current Presidential-decree list of eligible countries.

Recovery: Verify the eligibility position in writing through the TKGM Foreign Affairs Department at [email protected] before contracting on any further property. Decline at the local registry can be reviewed by the Regional Directorate of TKGM where the decline is procedurally contested rather than a list-eligibility refusal.

Military-zone refusal at WebTapu screening: The Tapu Müdürlüğü receives a refusal response from the General Staff or its delegated local command because the property sits inside a military prohibited zone or military security zone.

Recovery: A refusal on military-zone grounds cannot be cleared at the local Tapu Müdürlüğü. The applicant may appeal to the Regional Directorate of TKGM, but the substantive prohibition on acquisition inside prohibited and security zones is statutory and not waivable at the registry level.

District-cap exhaustion check: The WebTapu district-cap check returns that the ten per cent ceiling on foreign-held land in the relevant administrative district has been reached.

Recovery: No further foreign acquisitions are registrable in that district regardless of individual-cap headroom. Buyers redirect to a property in a different administrative district. The cap status is checked at the WebTapu screening stage and is best confirmed with the Tapu Müdürlüğü before signing a contract.

Appraisal expiry before the appointment: The mandatory SPK-licensed appraisal report is valid for three months from issue. A delayed appointment beyond the three-month window invalidates the report and blocks the signing.

Recovery: Order a fresh SPK appraisal through a licensed appraiser and re-deliver into WebTapu before re-booking the appointment through randevu.tkgm.gov.tr.

Special-security-zone written-permission gap: The property sits inside a special security zone; acquisition is possible but registration requires written permission from the governor's office (valilik).

Recovery: Apply to the governor's office for written permission before the Tapu Müdürlüğü signing appointment. The valilik permission is filed against the WebTapu record. The application timeline depends on the governor's office and is not bound by the registry's processing window.

Costs

Item Amount Payment Notes
Tapu harcı (title-deed transfer tax) ₺4 Paid at a Vergi Dairesi (Tax Office) or via the Revenue Administration's online payment channel after the WebTapu file clears initial checks Statutory rate is four per cent of the declared property value, split two per cent buyer and two per cent seller. The SPK-appraised value is the declaration basis; the percentage figure (4) shown here represents the statutory rate — apply against the appraised value for the cash amount. Foreign and Turkish buyers pay the same rate.
Döner sermaye (TKGM service fee) ₺0 Paid at the Tapu Müdürlüğü with the tapu harcı receipt Fixed schedule published annually by TKGM. Operators confirm the current-year tariff with the local Tapu Müdürlüğü on intake; figures fluctuate and have moved across recent years.
SPK-licensed appraisal report ₺10,000–₺25,000 Paid directly to the licensed appraiser; report uploaded into WebTapu Indicative range from the current SPK appraisal-tariff schedule. Report is valid three months from issue. Mandatory for every sale to a foreign buyer.
DASK earthquake insurance ₺0 Premium paid to a DASK-authorised insurer; certificate filed against the deed Premium varies by area in square metres and by location. Mandatory for residential property registration; the certificate number is recorded against the deed.
Sworn-interpreter session ₺1,500–₺3,000 Paid directly to the interpreter at the signing session Mandatory at the deed-signing appointment where the buyer does not speak Turkish. Buyer engages the interpreter; the Tapu Müdürlüğü does not appoint one.
Notary fees (passport translation and vekâletname) ₺0 Paid to a Noter (Notary) at issuance Per the notary tariff schedule. Variable by document type and length; non-Latin-script passport translations and apostille-certified foreign powers of attorney are the most common items.
Tapu harcı (title-deed transfer tax) ₺4
Payment:
Paid at a Vergi Dairesi (Tax Office) or via the Revenue Administration's online payment channel after the WebTapu file clears initial checks
Notes:
Statutory rate is four per cent of the declared property value, split two per cent buyer and two per cent seller. The SPK-appraised value is the declaration basis; the percentage figure (4) shown here represents the statutory rate — apply against the appraised value for the cash amount. Foreign and Turkish buyers pay the same rate.
Döner sermaye (TKGM service fee) ₺0
Payment:
Paid at the Tapu Müdürlüğü with the tapu harcı receipt
Notes:
Fixed schedule published annually by TKGM. Operators confirm the current-year tariff with the local Tapu Müdürlüğü on intake; figures fluctuate and have moved across recent years.
SPK-licensed appraisal report ₺10,000–₺25,000
Payment:
Paid directly to the licensed appraiser; report uploaded into WebTapu
Notes:
Indicative range from the current SPK appraisal-tariff schedule. Report is valid three months from issue. Mandatory for every sale to a foreign buyer.
DASK earthquake insurance ₺0
Payment:
Premium paid to a DASK-authorised insurer; certificate filed against the deed
Notes:
Premium varies by area in square metres and by location. Mandatory for residential property registration; the certificate number is recorded against the deed.
Sworn-interpreter session ₺1,500–₺3,000
Payment:
Paid directly to the interpreter at the signing session
Notes:
Mandatory at the deed-signing appointment where the buyer does not speak Turkish. Buyer engages the interpreter; the Tapu Müdürlüğü does not appoint one.
Notary fees (passport translation and vekâletname) ₺0
Payment:
Paid to a Noter (Notary) at issuance
Notes:
Per the notary tariff schedule. Variable by document type and length; non-Latin-script passport translations and apostille-certified foreign powers of attorney are the most common items.
Total: ₺11,504

FAQ

General

Which nationalities are eligible to acquire property in Türkiye?

Eligibility is set by Presidential decree under Article 35 of Tapu Kanunu (Law No. 2644). The list of permitted nationalities is not published as a single canonical document on the TKGM portal. The operator route to confirm eligibility is to email the TKGM Foreign Affairs Department at [email protected] or to ask at any Tapu Müdürlüğü before contracting. The bilateral-reciprocity precondition that historically applied was removed by Law No. 6302 of 18 May 2012; eligibility now turns on the Presidential-decree list, not on whether the buyer's home country grants equivalent acquisition rights to Turkish nationals.

How much is the title-deed transfer tax (tapu harcı)?

Tapu harcı is four per cent of the declared property value, split statutorily two per cent buyer and two per cent seller. Foreign and Turkish buyers pay the same rate. The SPK-licensed appraisal report fixes the declaration basis, so the practice of declaring a contract price below market value is no longer feasible. In commercial negotiation the buyer often contracts to absorb the full four per cent as a price-allocation outcome; the legal two-and-two split remains unchanged.

Do I need a military permission certificate?

Not as a separate buyer-facing certificate. The buyer-facing military permission step that previously existed has been abolished; the substantive prohibition on acquisition inside military prohibited zones and military security zones remains in force. The Tapu Müdürlüğü runs the zone-check directly against the General Staff (Genel Kurmay Başkanlığı) or its delegated local command as part of the WebTapu workflow. If the property is inside a prohibited or security zone the registration is refused; if it is inside a special security zone, registration requires written permission from the governor's office (valilik) before completing.

What are the property-acquisition caps for foreigners?

Two statutory caps apply. A foreign natural person may acquire up to thirty hectares of real property nationally, aggregated across all parcels held anywhere in Türkiye. Separately, foreign owners in aggregate may not hold more than ten per cent of the privately owned area of any one administrative district; once the district ceiling is exhausted, no further foreign acquisitions in that district are registrable regardless of any individual buyer's headroom against the thirty-hectare cap.

Is VAT (KDV) waived for first-time foreign buyers?

Yes, on conditions, for the first delivery of new-construction residential or workplace property. The exemption sits in Article 13/i of VAT Law No. 3065, added by Law No. 6824 with effect from 1 April 2017. The buyer must be a foreign natural person not resident in Türkiye or a qualifying expatriate Turkish citizen; the property must be the developer's first delivery; at least half the price must enter Türkiye in foreign currency before invoice issue with the balance paid within one year; and a one-year resale restriction applies. Early resale triggers retroactive VAT collection.

What is the WebTapu portal and is it mandatory?

WebTapu is the canonical electronic preliminary application surface for Tapu transactions, run by TKGM. Buyers, sellers, and authorised representatives file the transfer application through WebTapu. The Tapu Müdürlüğü uses the WebTapu submission to run the eligibility check, the military-zone query, and the ten per cent district-cap check before the in-person signing appointment is booked through randevu.tkgm.gov.tr. The SPK-licensed appraisal report is delivered into WebTapu by the licensed appraiser.

What happens if I buy undeveloped land?

Foreign buyers who purchase undeveloped land (fields, building plots) must submit a development project to the relevant Ministry for approval within two years of acquisition. Failure to file the project, or failure to complete the approved project within its specified timeframe, triggers a statutory liquidation procedure. The obligation is annotated on the title deed at registration and is checked at the project-approval review.

Can I use the property purchase to obtain Turkish citizenship?

Yes, through the citizenship-by-investment route administered separately by the Nüfus ve Vatandaşlık directorate. The property must be acquired at or above the statutory threshold raised to US$400,000 by a Cabinet Decision published in the Resmî Gazete on 13 May 2022 with effect from 13 June 2022. A three-year resale restriction is annotated on the title deed. The citizenship application runs in parallel with the property registration and is procedurally distinct; see the related citizenship-by-investment guide for the full eligibility and document set.

After This Process

  • → Register utility connections in the new owner's name using the tapu senedi and Yabancı Kimlik Numarası (foreigner identification number)
  • → File the property with the local belediye for emlak vergisi (annual property tax) ahead of the next May instalment
  • → Consider the citizenship-by-investment route where the property is acquired at or above the statutory threshold — see the related Turkish citizenship-by-investment guide for the current threshold and procedural details
  • → For undeveloped-land purchases, calendar the two-year deadline to submit a development project to the relevant Ministry for approval
  • → Renew the DASK earthquake-insurance policy annually and keep the certificate number filed with the deed records

Sources

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  2. T1
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    WebTapu — TKGM electronic transactions portal 2026-05-25

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    webtapu.tkgm.gov.tr
  4. T1
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  7. T1
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