Buying Property in Turkey as a Foreigner: Title Deed Checks, Legal Restrictions, Taxes and Real Estate Fraud

 

Introduction

Foreign nationals may purchase apartments, houses, commercial premises, land and certain other types of real estate in Turkey, subject to nationality-based, geographical and quantitative restrictions.

However, finding a property, agreeing on a price and paying the seller do not make the buyer the legal owner.

Ownership is acquired only after the official transfer is completed through the Turkish land registry system or through a notary authorised to execute real estate sale contracts. A private agreement, estate-agent form, payment receipt or delivery of the keys does not by itself transfer legal title.

Foreign buyers face particular risks because they may:

• Be unfamiliar with the Turkish land registry,
• Rely entirely on an estate agent or translator,
• Pay a reservation deposit before checking ownership,
• Purchase a share rather than an independent apartment,
• Confuse construction servitude with completed condominium ownership,
• Accept a property without an occupancy permit,
• Fail to discover a mortgage, attachment or usufruct right,
• Transfer money to someone other than the registered owner,
• Declare an artificially low sale value,
• Sign an overly broad power of attorney,
• Believe that property ownership automatically guarantees residence or citizenship.

A professional property investigation must therefore address both legal title and the physical, administrative and financial condition of the property.

A clean-looking title deed is important, but it is not enough. The buyer should also examine zoning, construction licences, municipal records, building-management debts, occupation, tenancy, earthquake insurance and the seller’s authority to complete the transaction.

Can Foreign Nationals Buy Property in Turkey?

Foreign natural persons whose nationalities are eligible under Turkish law may acquire real estate in Turkey, subject to the restrictions set out in the Land Registry Law and related regulations.

Eligibility is not determined solely by whether the buyer holds a passport. Turkish land registry authorities check the person’s nationality and whether citizens of that country may acquire the relevant type of property.

A foreign buyer should therefore confirm eligibility with the Land Registry Directorate before:

• Signing a binding agreement,
• Paying a substantial deposit,
• Converting foreign currency,
• Commissioning expensive technical reports,
• Applying for mortgage financing.

Citizens of some countries may be unable to acquire property directly in their own names or may face special restrictions. The land registry system conducts the relevant nationality and legal-eligibility checks during the application process.

How Much Property Can a Foreigner Own?

Foreign natural persons may generally acquire up to 30 hectares of real estate throughout Turkey.

In addition, the total area acquired by foreign natural persons in a particular district may not exceed 10% of the district area that is legally capable of being privately owned.

The 30-hectare limit applies to the buyer’s total acquisitions across Turkey rather than separately to each province or transaction. The applicable legislation also gives the President authority concerning the national quantitative limit within the statutory framework.

A person purchasing an ordinary apartment will rarely approach the 30-hectare limit. The issue becomes more important for buyers acquiring:

• Agricultural land,
• Large development sites,
• Several adjoining parcels,
• Farms,
• Forest-adjacent land,
• Industrial sites,
• Multiple investment properties involving substantial land shares.

The land registry should be asked to verify the buyer’s existing foreign-ownership calculation before the transaction.

Are There Military and Security Restrictions?

Foreign nationals cannot acquire real estate located in military prohibited zones, military security zones or other locations where foreign ownership is legally prohibited.

Property in a designated special security zone may require permission from the competent Governor’s Office.

Modern land registry records contain information used to determine whether a property is affected by these restrictions. Nevertheless, foreign buyers should not rely solely on an agent’s statement that “foreigners already live nearby.”

The restriction relates to the legal status of the specific parcel. A foreign person owning another property in the same city does not prove that every parcel in that city can be acquired.

Can Foreigners Buy Agricultural or Undeveloped Land?

Foreigners may be able to purchase land, fields and other undeveloped property where nationality, location and quantitative requirements are satisfied.

However, buying undeveloped land creates additional obligations and risks.

Under the foreign-acquisition rules, a foreign natural person acquiring property without a completed structure may be required to submit a development project to the relevant ministry within the prescribed period. The project must be developed in accordance with the property’s legal and zoning status.

Failure to fulfil the statutory project obligation may ultimately lead to liquidation of the property.

A foreign buyer considering agricultural or development land should investigate:

• Zoning classification,
• Permitted use,
• Minimum parcel requirements,
• Agricultural restrictions,
• Road access,
• Water and electricity access,
• Protected-area status,
• Coastal or forest boundaries,
• Expropriation plans,
• Development-project obligations,
• Whether residential construction is legally possible.

A parcel advertised as “villa land” may still be registered as agricultural land on which residential construction is prohibited or severely restricted.

What Types of Property Can Be Purchased?

Subject to legal restrictions, a foreign buyer may purchase:

• Apartment,
• Detached house,
• Villa,
• Commercial unit,
• Office,
• Shop,
• Building,
• Land,
• Field,
• A share in real estate,
• A unit under construction.

The legal character written in the land registry is more important than the name used in an advertisement.

A property marketed as an apartment may legally appear as:

• Residential independent unit,
• Construction-servitude unit,
• Office,
• Shop,
• Storage area,
• Attic,
• Common area,
• Land share,
• Unregistered structure.

The buyer should confirm that the intended physical unit corresponds exactly with the independent-unit number, floor, block, parcel and ownership share shown in the official records.

Does Buying Property Automatically Grant Residence or Citizenship?

No.

Property ownership, residence permits and Turkish citizenship are separate legal matters.

Owning residential property may be relevant to a foreigner’s immigration position, but it does not guarantee that a residence permit will be issued or renewed.

Similarly, ordinary property ownership does not automatically grant Turkish citizenship.

A foreign person purchasing property for a citizenship application must satisfy a separate and more technical procedure involving matters such as:

• Statutory minimum value,
• Approved valuation,
• Bank payment records,
• Foreign-exchange documentation,
• Official title deed value,
• Restriction against sale for the required period,
• Seller and transaction eligibility,
• Official certificate of conformity.

A property that a foreigner may lawfully purchase is not necessarily eligible for citizenship purposes. Citizenship eligibility should be verified before payment, rather than after title transfer.

Verify the Registered Owner

The first legal question is whether the person offering the property is the registered owner.

The buyer should inspect a current official land registry record rather than relying only on:

• A photograph of an old title deed,
• A photocopy sent by WhatsApp,
• A municipal tax document,
• A utility bill,
• An estate-agent listing,
• A building-management record.

A title deed document may show historical information that does not reveal a later mortgage, attachment, transfer or court order.

The seller’s name, identity information and ownership share must correspond with the current land registry.

Where there are multiple owners, every required owner or properly authorised representative must participate.

One co-owner cannot normally sell the shares belonging to the other owners without authority.

Do Not Confuse a Share With an Independent Apartment

A buyer may believe that a specific apartment is being purchased but discover that the contract actually concerns only a fractional share in the entire parcel or building.

For example, a document may show:

• 1/8 share in land,
• 10/100 share in a building,
• Shared ownership without an independent-unit number.

Shared ownership does not necessarily give the buyer exclusive legal ownership of a particular apartment.

There may be only an informal arrangement between the co-owners concerning which person uses which part of the building.

Before purchasing, confirm whether the title identifies:

• Block,
• Floor,
• Independent-unit number,
• Nature of the unit,
• Land share,
• Full or shared ownership.

A buyer seeking a specific home should normally avoid relying only on an informal allocation of a jointly owned building.

What Is a Title Deed Encumbrance Check?

The Turkish term takyidat refers to the rights, restrictions and annotations recorded against the property.

The buyer should obtain and review a current encumbrance record immediately before transfer.

The investigation should cover:

• Mortgages,
• Enforcement attachments,
• Precautionary attachments,
• Court injunctions,
• Rights of usufruct,
• Rights of residence,
• Easements,
• Family-home annotation,
• Lease annotations,
• Preliminary sale annotations,
• Construction agreements,
• Expropriation annotations,
• Rights of first refusal,
• Rights of repurchase,
• Restrictions on sale,
• Management-plan information,
• Public-law restrictions recorded in the registry.

The legal effect of each entry must be examined individually.

A mortgage does not automatically disappear because the buyer pays the seller. The mortgage holder may continue to enforce against the property unless the mortgage is formally discharged.

Mortgages and Bank Debt

A property may be mortgaged to secure:

• Housing loan,
• Commercial loan,
• Company debt,
• Third party’s debt,
• Continuing credit relationship.

The debt amount mentioned in the mortgage record may not represent the current outstanding balance.

The buyer should obtain:

• Official mortgage details,
• Bank’s current payoff statement,
• Written discharge conditions,
• Confirmation of how the sale price will be applied,
• Plan for simultaneous payment and mortgage release.

Paying the seller with a verbal promise that the mortgage will be removed later is unsafe.

Where a bank is involved, the transfer, debt payment and discharge should be coordinated through a documented closing process.

Enforcement Attachments and Court Restrictions

A property subject to attachment or injunction may not be freely transferable.

Even where a transfer is technically possible, the buyer may acquire the property subject to a creditor’s rights or ongoing litigation.

The buyer should investigate:

• Enforcement office and file number,
• Creditor,
• Amount of debt,
• Date and ranking of the attachment,
• Whether a forced sale is pending,
• Whether other attachments exist,
• Conditions for formal removal.

A seller’s statement that “the debt has already been paid” is not sufficient. The attachment should be removed from the official registry before or simultaneously with transfer.

Usufruct and Right of Residence

A third party may hold a registered right to use or occupy the property even though the seller owns the bare title.

A usufruct right may allow the holder to:

• Possess the property,
• Use it,
• Receive rental income,
• Exclude the owner from ordinary use.

A right of residence may permit a person to live in the property.

Buying bare ownership subject to such rights may leave the buyer unable to move into, rent out or fully control the property for many years.

The buyer should never assume that a right will disappear merely because the sale is completed.

Family-Home Annotation

A property used as the family home may carry a family-home annotation or be affected by mandatory family-law protections.

The registered owner’s spouse may have rights relevant to the transaction.

The land registry and family status of the seller should therefore be reviewed where the property is used as a marital home.

A foreign buyer should not treat the absence of the spouse from the sales meeting as irrelevant without confirming whether spousal consent or removal of an annotation is required.

Is the Property Occupied?

Legal ownership does not guarantee immediate physical possession.

The property may be occupied by:

• Tenant,
• Former owner,
• Seller’s relative,
• Employee,
• Unauthorised occupant,
• Person claiming a usufruct or residence right.

The buyer should ask:

• Who currently possesses the property?
• Is there a written lease?
• How much rent is paid?
• Was a deposit received?
• Has the tenant received notice?
• Is there a pending eviction case?
• Has the tenant prepaid rent?
• Are there utility subscriptions in another person’s name?

The sale of a rented property does not automatically terminate the tenancy.

A buyer intending to move into the home should obtain legal advice about the existing lease and statutory eviction procedure before purchasing.

Construction Servitude and Condominium Ownership

Turkish title records commonly distinguish between:

• Kat irtifakı: construction servitude,
• Kat mülkiyeti: completed condominium ownership.

Construction servitude is commonly established for units in a planned or developing building.

Condominium ownership generally reflects completion and registration of the independent units under the condominium system.

Construction servitude is not necessarily evidence that the building is unsafe or illegal. However, the buyer should investigate why the property has not been converted to condominium ownership.

Possible issues include:

• Building still under construction,
• Occupancy permit not issued,
• Deviations from the approved project,
• Uncompleted common areas,
• Municipal fines,
• Developer disputes,
• Unpaid administrative costs.

Building Permit and Occupancy Permit

The buyer should examine both the construction licence and the building occupancy permit, known as yapı kullanma izin belgesi or iskan.

An occupancy permit indicates that the building or relevant completed part has been examined under the applicable planning and construction procedure and is authorised for use.

The permit does not guarantee that every later alteration in the apartment is lawful.

The buyer should compare:

• Approved architectural project,
• Actual floor and unit,
• Enclosed balcony,
• Added rooms,
• Removed structural walls,
• Converted storage areas,
• Roof or basement use,
• Number of floors,
• Commercial or residential use.

A property can have a title deed while still containing illegal additions or significant project violations. Building permits and occupancy documentation are handled through the relevant municipality or other competent local authority.

Management Plan and Building Debts

Apartments and units in collective buildings are subject to a management plan and common-expense system.

Before purchasing, request:

• Management plan,
• Current monthly dues,
• Statement showing unpaid dues,
• Extraordinary renovation decisions,
• Pending roof, lift or façade costs,
• Earthquake-strengthening discussions,
• Litigation involving the building,
• Meeting decisions,
• Parking and storage allocation rules.

The seller and building management should clarify whether there are outstanding amounts for:

• Ordinary dues,
• Heating,
• Security,
• Swimming pool,
• Major repairs,
• Staff compensation,
• Legal proceedings.

A low monthly fee at the time of sale does not prevent the owners from approving a substantial building-renovation expense shortly afterwards.

Earthquake and Structural Risk

Turkey is an earthquake-risk country. A property investigation should not be limited to interior decoration.

The buyer should consider:

• Building age,
• Construction licence date,
• Soil conditions,
• Structural system,
• Previous earthquake damage,
• Strengthening history,
• Official risky-building proceedings,
• Demolition or urban-transformation decisions,
• Technical inspection records.

A valuation report is not necessarily a detailed earthquake-resistance report.

Where structural risk is material, the buyer should obtain an independent assessment from a qualified civil or structural engineer.

Mandatory Valuation Report

A property valuation report is required in real estate sale transactions involving a foreign party.

The report must be prepared through an institution authorised to conduct real estate valuation under the relevant Capital Markets Board framework. TKGM’s current sale-document guidance expressly lists the valuation report for transactions in which a foreigner is a party.

The report generally examines matters such as:

• Property location,
• Legal title,
• Physical characteristics,
• Comparable transactions,
• Development status,
• Market value,
• Certain apparent legal and technical factors.

The buyer should read the complete report rather than only the final value.

A valuation report does not replace legal due diligence. The valuation company may not assume responsibility for every:

• Ownership dispute,
• Hidden defect,
• Undisclosed tenancy,
• Building-management debt,
• Contractual promise,
• Fraudulent representation,
• Structural problem.

Does the Valuation Price Fix the Sale Price?

No.

The valuation report provides an assessed market value. The parties may negotiate a different commercial price, subject to legal, tax and citizenship-related requirements.

A property may be sold above the valuation because of:

• Furniture,
• Special view,
• Payment conditions,
• Market demand,
• Personal preference.

A price far above the valuation should nevertheless be investigated carefully.

The buyer should ask whether the difference relates to:

• Actual property value,
• Furniture,
• Agent commission,
• Citizenship package,
• Undisclosed services,
• Artificial inflation.

Where citizenship is intended, the valuation, bank payments, foreign-exchange document and official deed values must satisfy the separate citizenship rules.

Foreign-Exchange Purchase Document

When a foreign natural person purchases real estate in Turkey, the foreign currency used for the purchase must be processed through the banking system in accordance with the foreign-exchange purchase document procedure.

The required document is known as a Döviz Alım Belgesi, commonly abbreviated as DAB.

The foreign currency is sold to an authorised bank for sale to the Central Bank, and the bank issues the DAB containing the required transaction information.

The DAB must be submitted to the Land Registry Directorate before the sale. The Turkish lira amount shown in the DAB is reflected in the official sale instrument as the value relevant to the title deed fee.

The buyer should coordinate the DAB with the bank and land registry before transferring or converting funds.

Who May Convert the Foreign Currency?

Under the applicable procedure, the foreign currency may be processed through the buyer, seller or properly authorised representatives within the limits of the official rules.

The bank documentation must clearly connect the transaction with:

• Foreign buyer,
• Property sale,
• Relevant amount,
• Seller or transaction parties,
• Official land registry procedure.

For ordinary foreign-buyer sales, the DAB is required. Citizenship transactions require additional bank-transfer evidence and stricter matching of the various values.

The buyer should avoid informal currency conversion or cash delivery outside the banking system.

How Should the Purchase Price Be Paid?

The purchase price should be transferred through a traceable banking channel.

The payment plan should identify:

• Seller’s full name,
• Seller’s bank account,
• Property address,
• Block, parcel and independent-unit number,
• Deposit,
• Remaining price,
• Payment date,
• Currency,
• Exchange-rate mechanism,
• Conditions for release.

The buyer should be cautious where payment is requested to:

• Estate agent’s personal account,
• Developer employee,
• Seller’s relative,
• Translator,
• Unrelated foreign company,
• Cryptocurrency wallet,
• Cash courier.

Payment to a third party may make it difficult to prove that the property price was paid to the seller.

Is There a Mandatory Secure Payment System for Property?

The compulsory secure-payment procedure applicable to second-hand vehicle sales should not be confused with real estate transactions.

For real estate, the parties should create their own documented closing structure through:

• Bank transfer,
• Blocked payment,
• Bank cheque,
• Mortgage closing arrangement,
• Lawyer-supervised payment terms,
• Simultaneous title-transfer plan.

The money should not be released solely because an appointment has been booked.

The final payment should be linked to confirmation that:

• Seller remains the owner,
• Encumbrance record is acceptable,
• Required discharge documents are ready,
• Transfer can legally proceed,
• Buyer will receive the promised title.

Reservation Deposit and Kapora

Estate agents and sellers frequently request a reservation deposit known as kapora.

A deposit should never be paid without a written document stating:

• Seller’s full identity,
• Agent’s authority,
• Exact property,
• Total price,
• Deposit amount,
• Deadline for transfer,
• Legal due diligence conditions,
• Mortgage and attachment requirements,
• Valuation condition,
• Foreign-buyer eligibility,
• Refund conditions,
• Consequences of seller or buyer default.

The legal nature of the payment should be clear.

It may be:

• Advance payment,
• Earnest money,
• Withdrawal money,
• Contractual penalty,
• Agent reservation fee.

Using the single word “deposit” does not answer whether the amount will be refunded.

Preliminary Property Sale Agreements

A preliminary sale agreement does not itself transfer ownership. It creates a contractual obligation to complete the future transfer.

To obtain the protection associated with an official real estate sale promise, the agreement should comply with the required formal procedure and should generally be executed through a notary.

The buyer should also consider having the promise annotated in the land registry.

An ordinary estate-agent agreement or privately signed “sales protocol” may create contractual claims but does not transfer the property and may not provide the same protection against later third-party transactions.

Notaries may also execute final real estate sale contracts under Article 61/A of the Notary Law. The notarial real estate sale system has operated since July 2023.

Buying Off-Plan Property

Purchasing an apartment that has not yet been completed creates additional risk.

The buyer should verify:

• Developer’s legal identity,
• Seller’s ownership of the land,
• Construction permit,
• Project approval,
• Construction-servitude registration,
• Independent-unit allocation,
• Existing land mortgage,
• Construction finance,
• Completion date,
• Delay compensation,
• Technical specifications,
• Handover conditions,
• Occupancy permit obligation,
• Defect liability,
• Title transfer date,
• Refund rights.

A developer’s brochure is not a substitute for a legally enforceable contract.

Land Mortgages in Development Projects

Developers often mortgage the project land to finance construction.

The buyer should determine:

• Which bank holds the mortgage,
• Total secured amount,
• Whether the mortgage covers the buyer’s unit,
• Conditions for unit-level release,
• Whether the purchase price will be paid directly to the bank,
• Whether the bank has provided a written release undertaking.

A developer’s promise that “the mortgage will be removed at delivery” should be supported by verifiable bank documentation.

If the developer becomes insolvent, the mortgage holder’s rights may have priority over the buyer’s ordinary contractual claim.

Verify the Developer and Company Authority

Where the seller is a company, inspect:

• Trade registry records,
• Current directors,
• Signature authority,
• Articles of association,
• Tax status,
• Insolvency or restructuring proceedings,
• Company’s title ownership,
• Authorised signatory’s powers.

A company employee, sales consultant or shareholder may not have authority to bind the company or transfer its real estate.

Payments must be made to the legal entity identified in the contract unless a documented and legally justified alternative is used.

Buying Through a Power of Attorney

A foreign buyer does not always need to be physically present in Turkey.

A properly authorised lawyer or representative may complete certain procedures through a power of attorney.

The power should state clearly whether the representative may:

• Purchase real estate,
• Select the property,
• Sign official sale documents,
• Pay the price,
• Apply for valuation,
• Obtain DAB documentation,
• Establish or accept mortgage,
• Receive the title deed,
• Apply for tax number,
• Arrange insurance,
• Complete citizenship annotations,
• Sell the property later.

The buyer should grant only the authority genuinely required.

A power authorising the representative both to buy and sell any property, collect all money and transfer the property to themselves or relatives creates substantial risk.

Powers of Attorney Issued Abroad

A power of attorney issued outside Turkey may require:

• Execution before a Turkish consulate, or
• Apostille or consular legalisation,
• Sworn Turkish translation,
• Turkish notarial certification,
• Photograph,
• Exact identity and authority wording.

Land registry authorities apply special requirements to foreign-issued powers of attorney.

A general document stating that the representative may “handle all affairs” may be rejected or may not cover the intended title deed transaction.

The draft should be reviewed in Turkey before execution abroad.

Interpreter Requirements

A foreign buyer who does not understand Turkish sufficiently may need an authorised interpreter during the title deed or notarial procedure.

The interpreter should explain:

• Identity of the property,
• Official sale value,
• Encumbrances,
• Payment declaration,
• Ownership share,
• Special conditions,
• Legal consequences.

The buyer should not use the seller’s sales agent as the only source of translation where the person has a financial interest in completion.

A bilingual private contract is useful but does not replace accurate interpretation of the official transfer instrument.

Documents Commonly Required From the Foreign Buyer

Depending on the transaction, the buyer may need:

• Passport or national identity document accepted by Turkey,
• Turkish translation of the passport,
• Turkish tax identification number,
• Foreign identity number, if available,
• Passport photographs where required,
• Valuation report,
• Foreign-exchange purchase document,
• Power of attorney,
• Interpreter,
• Bank records,
• DASK policy for a qualifying building,
• Additional documents for citizenship or mortgage financing.

TKGM lists the foreign party’s identity document, representation documents, valuation report and compulsory earthquake insurance for qualifying buildings among the main documents relevant to sale transactions.

Is Compulsory Earthquake Insurance Required?

For buildings falling within the scope of compulsory earthquake insurance, a valid DASK policy is required for the title deed sale procedure.

The policy should correspond with:

• Correct property address,
• Block and parcel,
• Independent-unit information,
• Building details,
• Current owner or insured information.

DASK covers specified direct material damage caused by earthquakes within the policy and statutory limits. It is not a replacement for comprehensive home insurance.

The buyer should consider separate insurance for risks such as:

• Fire,
• Flood,
• Theft,
• Internal water damage,
• Liability,
• Contents,
• Loss of rent.

TKGM’s sale-document guidance expressly lists DASK for building-type properties.

Where Is the Final Sale Completed?

The final sale may be completed:

• At the competent Land Registry Directorate,
• Through the authorised land registry procedure,
• Through a notary using the statutory real estate sale system.

Web Tapu allows qualifying users to submit and manage applications electronically and transmit documents securely. Foreign users with the required foreign identity number and e-Government access may use the relevant electronic services.

The official procedure should not be confused with signing a contract at the estate agent’s office.

When Does Ownership Transfer?

Ownership transfers when the official sale is completed and registered through the authorised system.

The following do not independently transfer ownership:

• Full payment,
• Private written contract,
• Notarised signature approval on an informal contract,
• Delivery of possession,
• Utility subscription,
• Municipal tax registration,
• Estate-agent agreement,
• Construction invoice.

Turkish law requires real estate sale contracts to follow the official form. A transaction that does not satisfy the statutory form may fail to transfer title even where the buyer paid the full price.

Title Deed Fee

Real estate transfers are subject to a title deed fee.

The current standard rule imposes a fee of 20 per thousand, equivalent to 2%, on the buyer and separately 20 per thousand on the seller.

The fee is calculated on the declared actual transfer price, provided that the declared amount is not lower than the property tax value.

The parties may contractually agree that one side will economically bear both amounts. However, an agreement between the parties does not change the statutory calculation of the buyer’s and seller’s respective fees.

Do Not Declare an Artificially Low Price

Sellers sometimes propose declaring a lower value at the title deed office to reduce the fee.

This creates serious risks for the foreign buyer.

If the true price is later identified, the unpaid fee may be assessed with tax-loss penalties and interest. GİB’s official guidance states that the true sale price must be declared and that the declared value cannot be below the municipal property tax value.

A low official value can also create problems concerning:

• Proof of payment,
• Refund claims,
• Rescission of sale,
• Capital-gains calculation,
• Citizenship application,
• Source-of-funds review,
• Inheritance and later resale.

The amount on the official document should reflect the actual legal transaction.

Other Transaction Costs

In addition to the purchase price and title deed fee, the buyer may pay:

• Valuation-report fee,
• Land registry revolving-fund charge,
• Notary fee where a notarial sale is used,
• Sworn translation,
• Interpreter,
• Apostille and legalisation,
• Power of attorney,
• DASK premium,
• Legal due diligence,
• Technical inspection,
• Estate-agent commission,
• Mortgage expenses.

These amounts should be separately identified.

The buyer should request official invoices or receipts and should not transfer an unexplained “government fee” to an agent’s personal account.

Annual Property Tax

Owners of buildings and land in Turkey are generally subject to annual property tax payable to the municipality where the property is registered.

The tax is commonly paid in two instalments:

• First instalment during March, April and May,
• Second instalment in November.

After purchasing, the buyer should contact the municipality to ensure that:

• Ownership record is updated,
• Correct property classification is used,
• Tax value is recorded,
• Outstanding municipal liabilities are identified,
• Payment channels are known.

Foreign ownership does not create a general exemption from annual property tax.

Valuable Housing Tax

High-value residential property may also fall within the valuable housing tax system.

For 2026, residential properties in Turkey with a building tax value exceeding TRY 17,711,000 fall within the statutory threshold, subject to exemptions and detailed calculation rules.

A buyer acquiring a high-value home should review:

• Current municipal building tax value,
• Number of qualifying homes owned,
• Exemptions,
• Declaration obligations,
• Payment dates.

The threshold is updated over time and should be checked for the relevant year.

Tax on Rental Income

A foreign owner who rents out Turkish property may be liable for Turkish income tax on the rental income.

The rules depend on:

• Tax residence,
• Residential or commercial use,
• Gross rent,
• Withholding,
• Applicable exemption,
• Actual or lump-sum expenses,
• Double taxation treaty.

GİB publishes a specific rental income guide for persons who are not resident in Turkey for tax purposes. Foreign-currency rent is converted under the applicable exchange-rate rules.

The owner should keep:

• Lease agreement,
• Bank payment records,
• Expenses,
• Insurance,
• Repair invoices,
• Management dues,
• Tax declarations.

Tax When the Property Is Sold

Where an individual sells property within five years of acquisition, the resulting gain may be taxable as a value appreciation gain unless an exemption or different tax classification applies.

For 2026, the statutory exemption amount for qualifying value appreciation gains is TRY 150,000.

Sales after the five-year period generally fall outside this particular value appreciation gain rule, provided that the activity is not commercial.

Frequent or organised property trading may instead be treated as commercial activity.

The tax analysis should consider:

• Acquisition date,
• Registration date,
• Purchase price,
• Indexed acquisition cost,
• Sale price,
• Transaction expenses,
• Frequency of transactions,
• Commercial intention.

Estate-Agent Commission

Before viewing or reserving a property, the buyer should ask:

• Which party the agent represents,
• Whether the agent is authorised,
• Commission percentage,
• Whether VAT is additional,
• When commission becomes due,
• Whether commission is refundable if transfer fails,
• Whether the agent receives money from the seller,
• Whether the agent is also the translator.

The estate agent’s service agreement should identify the property and parties clearly.

An agent’s commission should not be hidden inside an inflated property price or described falsely as a government fee.

Common Real Estate Fraud Methods

Foreign buyers should be alert to the following schemes.

Fake owner

The person presenting the property is not the registered owner and has no authority to sell.

Forged power of attorney

A representative uses an altered, revoked or insufficient power of attorney.

Deposit before verification

The buyer is pressured to pay immediately because another purchaser is allegedly waiting.

Payment to an unrelated account

The money is sent to an agent, relative or offshore company rather than the registered seller.

Different property at the title deed office

The buyer views one apartment but is transferred a different independent unit, floor or share.

Hidden mortgage or attachment

The seller promises that the restriction will be removed after payment.

Sale of a land share

The buyer expects an apartment but receives only a fractional share in land or the whole building.

False citizenship promise

The property is not eligible, the value is insufficient or the transaction structure violates citizenship rules.

Inflated valuation or price

The property is sold far above market value through a citizenship or investment package.

Unlicensed construction

The physical unit differs from the approved project or lacks the required permits.

Off-plan double sale

The developer promises the same unit to more than one purchaser.

Fake title deed image

A genuine-looking title document is altered or relates to another property.

Hidden tenant

The buyer discovers after transfer that the property is occupied under a protected lease.

Undisclosed building debt

Substantial management, strengthening or renovation liabilities appear after purchase.

Warning Signs

The buyer should stop and investigate where:

• Seller refuses to provide current registry information,
• Price is substantially below market value,
• Full payment is demanded in cash,
• Agent says a lawyer or valuation is unnecessary,
• Seller will not attend the official transfer,
• Bank account belongs to another person,
• Buyer is asked to sign blank papers,
• Title deed information does not match the apartment,
• Seller insists on a very low official value,
• Citizenship is guaranteed regardless of property value,
• Developer refuses to disclose the land mortgage,
• Buyer is told to sign first and receive translation later,
• Seller refuses a technical inspection,
• Handover is promised long after full payment without security.

Due Diligence Checklist

Before signing or paying, the foreign buyer should verify:

1. Buyer’s nationality eligibility.
2. Military and security-zone status.
3. Thirty-hectare and district limits.
4. Registered owner.
5. Seller’s legal capacity.
6. Representative’s power of attorney.
7. Block, parcel and independent-unit number.
8. Full ownership or fractional share.
9. Mortgages and attachments.
10. Court injunctions.
11. Usufruct and residence rights.
12. Family-home annotation.
13. Lease and occupation status.
14. Zoning and property classification.
15. Building and occupancy permits.
16. Construction servitude or condominium ownership.
17. Approved architectural project.
18. Structural and earthquake condition.
19. Building-management debts.
20. Valuation report.
21. Foreign-exchange purchase document.
22. Actual purchase price and payment plan.
23. Tax and transaction costs.
24. DASK policy.
25. Residence or citizenship implications.

Practical Purchase Procedure

Step 1: Confirm eligibility

Check whether the buyer’s nationality and the specific property permit acquisition.

Step 2: Obtain official property information

Identify the exact block, parcel, independent unit and registered owner.

Step 3: Review encumbrances

Examine every mortgage, attachment, right and annotation.

Step 4: Investigate municipal records

Check zoning, building permit, occupancy permit and approved project.

Step 5: Inspect the physical property

Use independent technical and structural professionals where appropriate.

Step 6: Review tenancy and possession

Determine who occupies the property and on what legal basis.

Step 7: Commission the valuation report

Use the official system and authorised valuation provider.

Step 8: Negotiate a written agreement

Include due diligence, refund, mortgage discharge, valuation and transfer conditions.

Step 9: Limit the deposit

Do not make a large non-refundable payment before legal verification.

Step 10: Arrange the DAB

Coordinate foreign-currency conversion and documentation with the bank.

Step 11: Create a safe payment structure

Link final payment with legal transfer and discharge of restrictions.

Step 12: Complete official transfer

Attend the land registry or authorised notary with an interpreter where required.

Step 13: Verify registration immediately

Confirm that the buyer is registered as owner of the correct property and share.

Step 14: Receive possession

Prepare a handover report, meter readings, key list and inventory.

Step 15: Complete post-purchase obligations

Update municipality, insurance, utilities and building-management records.

Post-Transfer Checklist

After completion, the buyer should obtain and preserve:

• Official sale instrument,
• Updated title deed or registration document,
• Current encumbrance record,
• Bank transfer receipts,
• DAB,
• Valuation report,
• Title deed fee receipt,
• DASK policy,
• Handover report,
• Keys,
• Utility meter records,
• Management clearance,
• Technical reports,
• Purchase contract,
• Agent invoice,
• Power of attorney records.

The buyer should also:

• Notify building management,
• Arrange utility subscriptions,
• Verify annual property tax,
• Consider comprehensive home insurance,
• Register the correct address where appropriate,
• Secure original documents,
• Cancel unnecessary powers of attorney.

Frequently Asked Questions

Can any foreign national buy property in Turkey?

Not automatically. Eligibility depends on nationality and the legal restrictions applicable to the specific buyer and property.

Does Turkey still require reciprocity?

The current system does not apply the former general reciprocity requirement in the same manner. However, nationality eligibility and special restrictions continue to be checked by the land registry.

How much land can a foreigner own?

A foreign natural person may generally own up to 30 hectares throughout Turkey, subject to the district-level 10% limitation and other legal restrictions.

Can foreigners buy agricultural land?

Possibly, subject to nationality, area, zoning, agricultural and project restrictions. A separate investigation is essential.

Can foreigners buy property in military zones?

Foreigners cannot purchase in military prohibited and security zones where acquisition is prohibited. Special security zones may require Governor’s Office permission.

Does a private contract transfer ownership?

No. Ownership transfers only through the official land registry or authorised notarial sale procedure.

Can a notary sell real estate?

Yes. Turkish notaries have been authorised to execute real estate sale contracts under the statutory system operating since July 2023.

Is a notarised preliminary agreement enough?

It can create contractual rights but does not itself make the buyer the registered owner. Annotation in the land registry should also be considered.

Is a valuation report compulsory?

Yes, TKGM requires a valuation report in sale transactions involving a foreign party. The report must come from an authorised valuation institution.

What is a DAB?

It is the foreign-exchange purchase document required in purchases by foreign natural persons. It records the foreign currency sold through the authorised bank process for the property transaction.

Can I pay the seller in cash?

Cash payment creates serious proof and compliance risks. The price should be transferred through a traceable bank transaction coordinated with the DAB procedure.

Can I pay the estate agent instead of the owner?

This should be avoided unless the agent has clear authority and the payment arrangement is documented. The safest payment is to the registered seller through the agreed banking structure.

Is there a compulsory secure payment system?

There is no identical general property-payment system comparable to the mandatory second-hand vehicle Secure Payment System. The parties must structure safe payment and title transfer carefully.

What is the title deed fee?

The standard fee is 2% for the buyer and 2% for the seller, calculated on the actual declared sale value not lower than the property tax value.

Can the sale price be declared lower?

The true transaction value must be declared. An artificially low declaration can result in additional fees, penalties and other legal problems.

Does the title deed prove the building is legal?

Not necessarily. Building permits, occupancy permit, approved plans and physical alterations should be checked separately.

What is the difference between kat irtifakı and kat mülkiyeti?

Kat irtifakı is construction servitude commonly associated with planned or developing units. Kat mülkiyeti is condominium ownership of completed independent units. The reason a completed building remains under construction servitude should be investigated.

Can I purchase a property with a mortgage?

A transfer may sometimes be structured, but the buyer should ensure that the mortgage is formally discharged or knowingly accepted under clear terms.

Does the seller’s debt disappear after sale?

No. A registered mortgage, attachment or other right does not automatically disappear because the property is transferred.

Does buying a rented apartment terminate the lease?

No. The buyer may acquire the property subject to the existing tenancy and must use the statutory procedures for any eviction request.

Can I buy through a lawyer?

Yes, through a properly drafted and legally valid power of attorney.

Does property ownership guarantee a residence permit?

No. Immigration authorities separately evaluate residence permit conditions.

Does property ownership automatically grant citizenship?

No. Citizenship through real estate requires a separate application and strict value, payment, valuation and registration conditions.

Do foreigners pay annual property tax?

Yes, unless a specific exemption applies. The tax is paid to the municipality where the property is registered.

Is rental income taxable?

Turkish rental income may be taxable even where the owner lives abroad. Non-resident owners should examine the official GİB rules and any applicable tax treaty.

Is profit from resale taxable?

A non-commercial sale within five years may generate taxable value appreciation gain. For 2026, the relevant exemption is TRY 150,000.

What should I do if I suspect fraud?

Do not make further payments. Preserve the advertisement, messages, bank records, title documents and identification information. Obtain an official title investigation and consider urgent civil, criminal or interim-protection procedures.

Conclusion

Foreign nationals may purchase property in Turkey, but the transaction must be approached as a legal investment rather than a simple exchange of money and keys.

The buyer should first confirm nationality eligibility, geographical restrictions and quantitative limits. Foreign natural persons may generally acquire up to 30 hectares throughout Turkey and may not exceed the statutory district-level limit.

The exact property must then be identified through its official block, parcel and independent-unit information. A photograph of a title deed or an estate-agent listing is not sufficient.

The land registry must be examined for:

• Ownership,
• Mortgages,
• Attachments,
• Court restrictions,
• Usufruct,
• Residence rights,
• Lease annotations,
• Family-home issues,
• Other encumbrances.

Physical and administrative due diligence is equally important. The buyer should examine the approved project, building permit, occupancy permit, management plan, construction status, earthquake risk, tenancy and building debts.

A valuation report is required where a foreign party participates in the sale. Foreign natural person buyers must also complete the foreign-exchange purchase document procedure through the banking system.

Payment should be traceable and coordinated with official transfer. The buyer should avoid cash, third-party accounts and substantial deposits paid before legal review.

Ownership is acquired only through the official sale and registration process conducted by the land registry or an authorised notary. A private contract, deposit receipt or delivery of possession does not transfer legal title.

The true purchase price should be declared. The ordinary title deed fee is calculated separately for the buyer and seller at 2% each. Under-declaration may result in additional tax, penalties and serious evidentiary problems.

After acquisition, the foreign owner may have obligations concerning annual property tax, valuable housing tax, rental income and future capital gains.

Finally, property ownership does not automatically guarantee a Turkish residence permit or citizenship. Buyers relying on the transaction for immigration or citizenship purposes must verify the separate legal conditions before payment.