Turkish property costs fall into three categories: one-time registration costs (at TAPU transfer), one-time utility connection costs (after purchase), and annual recurring costs (every year of ownership). Total one-time registration costs typically run 5–9% of the purchase price; annual recurring costs are typically 1–2.5% of property value. For a detailed guide to taxes specifically, see our article on taxes in Turkey: a complete guide for property buyers and investors.
The Tapu Harci is 4% of the officially declared TAPU value. By law, split 2% buyer / 2% seller — in practice, the buyer typically covers the full 4%. Since 2026, the declared value cannot be lower than the cadastral value, making under-declaration both legally risky and practically harder. Budget €2,000 on a €50,000 purchase; €4,800 on €120,000; €16,000 on a €400,000 citizenship-qualifying investment. Paid at a state bank before the Land Registry appointment.
The Land Registry charges: Doner Sermaye (revolving fund fee) ~5,000–6,000 TRY (~€115–140); a foreign buyer processing surcharge of ~48,500 TRY (~€1,130) for transactions involving foreign nationals; and a sworn translator fee of €100–150 (mandatory at all foreign buyer transfers).
Foreign buyers must obtain a government-certified valuation report (Ekspertiz Raporu) through the Webtapu system. Cost: $300–$500; turnaround 3–5 working days. This report establishes the declared TAPU value and is essential for citizenship applications where the $400,000 threshold must be verifiably met.
Legal representation: €800–€3,000 depending on complexity — not mandatory but strongly recommended for foreign buyers. See our guide on appraisal report in Turkey: eksper raporu, what it is, cost and when it is required. VAT (KDV): 1% on most new-build residential; 18–20% on larger/commercial units; 0% on resale from individual. Foreign buyers may qualify for full VAT exemption when paying in foreign currency without Turkish residency. DAB (Döviz Aliş Belgesi): mandatory currency conversion certificate, €50–100 per transaction.
| Cost Item | €50K apartment | €120K apartment | €400K property |
|---|---|---|---|
| Tapu Harci (4%) | €2,000 | €4,800 | €16,000 |
| Land Registry + foreign buyer fee | ~€1,250 | ~€1,250 | ~€1,250 |
| Valuation report | €300–400 | €350–500 | €450–600 |
| Legal fees | €800–1,500 | €800–1,500 | €1,500–3,000 |
| Translator + DAB + misc. | €150–250 | €150–250 | €200–350 |
| TOTAL (approx.) | €4,500–5,400 | €7,350–8,300 | €19,400–21,200 |
Emlak Vergisi is 0.1% per year (standard municipalities) or 0.2% (metropolitan cities including Istanbul, Antalya, Izmir) of the cadastral value. Paid in two instalments: by end of May and end of November each year. On a property with a cadastral value of 2,500,000 TRY in Antalya: €117/year at current rates. Unpaid Emlak Vergisi transfers to future owners — verify clearance before any resale purchase.
DASK must be renewed every year. A lapsed policy blocks property sales, utility connections, and TAPU transfers. Annual costs: €14–28 (small Alanya apartment) to €82–188+ (large Istanbul property). Premiums depend on seismic zone, construction type, floor area, and building age.
Aidat is mandatory for all owners in a managed complex — even if the property is empty. Ranges from €0–42/year (basic building) to €1,120–2,800+/year (premium complex with full amenities). Always verify current aidat before purchase — it is a primary variable in yield calculations. More detail: beginner's guide to investing in Istanbul property.
Rental income below ~58,000 TRY/year (~$1,600) is tax-free in 2026. Above the threshold: progressive 15–40%. Deductions include aidat, DASK, maintenance, and management fees. File annually by 31 March for the prior year. Non-residents can file through a Turkish tax representative. Turkey has DTT agreements with 80+ countries. For detailed guidance: taxes in Turkey: a complete guide for property buyers and investors.
Capital gains are taxed at 15–40% if the property is sold within 5 years of TAPU registration. After 5 years: completely exempt. This is one of Turkey's strongest investor incentives — a €60,000 gain on a property held 5+ years attracts zero CGT. For citizenship-qualifying purchases specifically: property purchase in Turkey 2025: legal registration, taxes and citizenship guide.
| Annual Cost Item | 1+1, Alanya (€65K) | 2+1, Antalya (€130K) | 3+1, Istanbul (€250K) |
|---|---|---|---|
| Emlak Vergisi | €50–100 | €100–200 | €200–400 |
| DASK | €14–28 | €28–58 | €58–140 |
| Konut Sigortasi | €30–70 | €50–120 | €80–200 |
| Aidat | €420–840 | €840–2,240 | €1,120–3,360 |
| TOTAL | €514–1,038 | €1,018–2,618 | €1,458–4,100 |
Do foreigners pay higher taxes than Turkish citizens?
No — Tapu Harci, Emlak Vergisi, and rental income tax are identical for all owners. The only additional costs for foreign nationals are the higher Land Registry processing fee and the mandatory valuation report.
Can I negotiate who pays the 4% Tapu Harci?
Legally split 2%/2%, but market convention is buyer pays full 4% — especially in developer sales. This is negotiable on resale. Clarify before signing any agreement.
Is the 5-year CGT exemption available to non-residents?
Yes — it applies to all owners regardless of residency. The 5-year clock starts from TAPU registration date, not from the preliminary agreement or payment date.
What if I under-declare the purchase price in the TAPU?
Since 2026, the declared TAPU value cannot be lower than the cadastral value. Under-declaration triggers penalties, complicates future CGT calculations, can invalidate citizenship applications, and creates legal problems at resale.
Turkey's property cost structure is transparent once you understand it. One-time registration costs: 5–9% of purchase price. Annual costs: 1–2.5% of property value. CGT exempt after 5 years. DDA Real Estate provides full cost breakdowns for every transaction before you commit. For the purchase process step by step: how to get a Turkish tax number (VKN): the first step before buying. For ongoing ownership costs: is Turkey good for retirement: pros, cons and what expats need to know. Contact a DDA Real Estate advisor for a full cost model on your specific property.
