Selling an apartment in Turkey to a foreign owner follows the same procedure as a sale to a citizen: the transaction is registered by the land registry office (Tapu) via an application through the Web Tapu system, the buyer transfers funds through a bank, and the seller pays their half of the title deed fee — 2% of the transaction price. If more than five years have passed since the property was registered in your name, there is no tax on the capital gains. If it has been less than five years, any profit exceeding 150,000 TL (the 2026 threshold) is subject to a progressive tax scale ranging from 15% to 40%.
What to check before listing your apartment
Most delays in property transactions are caused by the seller's outstanding issues rather than the buyer. Before publishing your listing, go through this quick checklist:
- Date of registration in the Tapu. This is the starting point for the five-year tax exemption period. If the apartment was purchased under a sale promise agreement (satış vaadi), the period begins on the date the property title was registered, not on the date of the agreement.
- Property tax (emlak vergisi). Under Article 30 of the Property Tax Law (as amended by Law No. 7327 of 2021), the Tapu office verifies debts for emlak vergisi through the municipality's electronic system; if any debt is found, the transfer of ownership will not be registered. While a paper certificate is usually not required, it is best to check and pay any debts in advance at the local belediye.
- DASK policy. Mandatory earthquake insurance is required for all buildings, including apartments and offices. The policy must be valid on the day of the transaction.
- Restrictions in the Tapu. Mortgages, liens, or a prohibition note (şerh) against selling will block the transaction. Such a note may be placed, for example, if the apartment was used to obtain citizenship.
- Outstanding utility bills and aidat. These do not technically affect the registration, but buyers will almost always request proof that there are no arrears.
If you do not live in Turkey permanently, decide in advance who will sign the transaction: you personally or a representative via a power of attorney. Preparing a power of attorney from abroad is the most frequent cause of delays.
Seller's documents and is an SPK valuation necessary?
The list of documents for a foreign participant in a transaction is published by the Your Key Türkiye portal of the General Directorate of Land Registry and Cadastre (TKGM). For a seller, the following is usually sufficient:
- a passport or national identity card, with a translation if necessary;
- a personal data form (Kimlik Bilgileri Beyanı Formu) and one 6×4 cm photograph taken no more than 6 months ago; this form is required for any Tapu transaction involving a foreigner, both for buyers and sellers;
- the Tapu (certificate of ownership) if it is in your possession — if lost, the transaction is conducted based on registry records;
- a foreign identity number or tax number — if you do not have one, the Tapu office will assign it upon application; however, you will still need a tax number (vergi numarası) for the bank and tax declarations;
- a valid DASK policy;
- a power of attorney, if a representative is signing;
- a sworn translator, if any party does not speak Turkish; the translator must be authorized by the judicial commission.
SPK Valuation. A valuation report is not required for the seller. The requirement for a mandatory valuation by an SPK-licensed company for any purchase by a foreigner was in effect for several years, but according to industry appraisers, the TKGM circular dated 13.06.2024 abolished it for transactions unrelated to citizenship. Currently, a report with a Tutar Tespit Belgesi (TTB) document is only mandatory if the foreign buyer is acquiring the apartment to obtain citizenship; the buyer orders this through Web Tapu, and the document is valid for 12 months. If your buyer is planning to apply for citizenship, factor this into your transaction schedule.
Step-by-step: How the transaction takes place at the Tapu office
- Agreement and deposit. The parties agree on the price, payment terms, allocation of expenses, and the closing date. It is wise to document the deposit in writing and process it through a bank.
- Application via Web Tapu. The application for sale is submitted online at webtapu.tkgm.gov.tr, either personally, through a representative, or via an agency. At this stage, some municipalities automatically pull the assessed tax value (emlak rayiç değeri); for others, you must provide the certificate.
- Fee calculation and appointment. The Tapu office calculates the title deed fee and the döner sermaye fee and sets the appointment time (randevu). All fees must be paid prior to signing.
- Payment. If the buyer is a foreigner, they are required to sell foreign currency to a bank before the transaction. The bank sends a foreign exchange purchase certificate (döviz alım belgesi) to the Tapu office on the same day, and the price in liras stated in the certificate is declared as the transaction price. The seller receives the payment in liras.
- Signing. The parties (or their representatives) and the translator sign the official deed in the presence of a Tapu officer. Immediately after this, the title is transferred to the buyer.
Since 01.01.2020, transactions can be conducted at any Tapu office, not just where the property is located, even if the seller and buyer are in different offices. For an apartment in Mahmutlar or Kestel, you can sign the transaction, for example, in Antalya or Istanbul.
Seller's expenses: Fees, charges, and commission
Under the Fees Law No. 492, the title deed fee (tapu harcı) is paid separately by both parties: 2% (binde 20) by the buyer and 2% by the seller, totaling 4%. The base is the declared price, which must not be lower than the property tax value. The parties may agree otherwise in the contract, for example, that the buyer covers the entire fee, but each remains responsible to the Tapu office for their portion.
Under-declaring the price in the Tapu is dangerous. If it is discovered that the declared price is lower than the actual one, the unpaid fee will be collected from both parties along with a penalty. As of 19.12.2025 (Law No. 7566), the penalty has been increased from 25% to the full amount of the unpaid fee (100%). Furthermore, an under-declared price distorts the income tax calculation, and when selling to a foreigner, under-declaring is nearly impossible as it is confirmed by the bank's foreign exchange purchase certificate.
| Expense | Payer | Amount |
|---|---|---|
| Tapu harcı (seller) | Seller | 2% of price, but not lower than tax value |
| Tapu harcı (buyer) | Buyer | 2% of the same base |
| Döner sermaye | By agreement | Fixed fee based on TKGM tariff; varies by region; total shown in application calculation |
| Agency commission | By contract, default is split equally | Max 4% of price excluding VAT on the total fee |
| Sworn translator | Party requiring translation | According to translator's price list |
The döner sermaye fee is not a percentage of the price but a fixed fee determined by the TKGM tariff, which depends on the region. The exact amount for 2026 could not be confirmed in an official source; please check the calculation provided for your specific application before the transaction.
Role of the agency. Professional standards for real estate agents are established by the Real Estate Trade Regulation. A licensed agency (yetki belgesi) operates under a written contract (yetkilendirme sözleşmesi) and, upon a transaction, issues a brokerage agreement specifying how parties share fees and charges. The sales commission is capped at 4% of the price excluding VAT; unless the contract states otherwise, it is split equally between the buyer and seller. If an agency has signed contracts with both the seller and the buyer, it can only collect one commission within this limit. Usually, a real estate agency in Alanya assists in selling the property, from market valuation and property viewings to handling the final Tapu registration and closing utility contracts.
Tax on income from sales in 2026
Profit from the sale of real estate is subject to değer artış kazancı (capital gains tax), as per Article 80 of Income Tax Law No. 193. Key regulations from the Turkish Revenue Administration (GİB) for 2026 are as follows:
- Five-year rule. The tax applies only if the property purchased for consideration is sold within five years from the date of acquisition. The period is calculated in calendar days. After five years, the profit from the sale is tax-exempt. Property acquired through inheritance or as a gift is not subject to this rule.
- Profit calculation. The purchase price is subtracted from the sale price, along with sales-related expenses, taxes, and duties. The purchase price is indexed using the Yİ-ÜFE (Domestic Producer Price Index) if the index growth over the holding period is 10% or more.
- Tax-exempt threshold. In 2026, the first 150,000 TL of such profit is tax-exempt (compared to 120,000 TL in 2025).
- Non-resident declaration. If you are not a tax resident of Turkey, the income from the sale must be declared via a one-time tax return (münferit beyanname) at the tax office in the district where the property is located within 15 days of receiving the income. Residents include this income in their annual tax return filed in March of the following year.
| Taxable profit for 2026 | Rate |
|---|---|
| Up to 190,000 TL | 15% |
| 190,000 – 400,000 TL | 20% (on the first 190,000 TL — 28,500 TL) |
| 400,000 – 1,000,000 TL | 27% (on the first 400,000 TL — 70,500 TL) |
| 1,000,000 – 5,300,000 TL | 35% (on the first 1,000,000 TL — 232,500 TL) |
| Over 5,300,000 TL | 40% (on the first 5,300,000 TL — 1,737,500 TL) |
Example. A property is sold three years after purchase. The profit after indexation and deduction of expenses is 1,000,000 TL, with no other taxable income in Turkey. The taxable amount is 1,000,000 − 150,000 = 850,000 TL. The tax is calculated as 70,500 + 27% × 450,000 = 192,000 TL. Yİ-ÜFE indexation often significantly reduces or nullifies the profit, so it is advisable to entrust the calculation to a Turkish financial advisor (mali müşavir). Tax liability in your country of residence depends on local laws and the Double Taxation Agreement with Turkey.
Selling via Power of Attorney and Transferring Funds Abroad
If you cannot attend the closing, the property can be sold by a representative via a power of attorney. A power of attorney issued abroad must be translated and presented as an original or certified copy. It must comply with TKGM (General Directorate of Land Registry and Cadastre) requirements, explicitly authorizing the representative to sell the specific property and collect the proceeds. For details on options — such as using a Turkish notary, a Turkish consulate, or an apostille — please read our article on power of attorney in Turkey.
You may transfer the proceeds abroad. According to the Central Bank of Turkey’s Capital Movements Circular (Article 13), non-residents may transfer the proceeds from a property sale abroad through a bank, net of taxes and similar obligations. In practice, the bank will require the official sales document from the Tapu office and proof of fund receipt. Conversion of Turkish Lira to foreign currency is done at the bank's exchange rate. It is advisable to calculate and pay any applicable income tax before initiating the transfer.
Selling Property Linked to Citizenship or Residence Permit
Citizenship. When obtaining citizenship through property investment, the buyer commits not to sell the asset for three years, which is recorded as an annotation in the Tapu. Selling such property normally before this period expires is not permitted. The investment threshold for transactions after June 13, 2022, is 400,000 USD. For more details, see our article on Turkish citizenship by investment. After three years, the annotation is removed, and the property may be sold according to standard rules.
Residence Permit (İkamet). A short-term residence permit is issued to property owners in Turkey under Article 31 of Law No. 6458. Under Article 33 of the same law, the permit may be cancelled or not renewed if the basis for the permit no longer exists. If you are selling your only property but intend to continue living in Turkey, prepare an alternative basis for residency — such as a lease agreement — and contact the migration authorities in advance.
Frequently Asked Questions
How long does it take to sell a property in Turkey?
The registration process itself takes one visit to the Tapu office after scheduling via Web Tapu. The process is usually extended by the time needed for obtaining a power of attorney from abroad, an appraisal report for a buyer seeking citizenship, and bank transfers.
Do I need to come to Turkey for the deal?
No. The transaction can be signed by a representative via power of attorney. Furthermore, TKGM facilitates transactions for foreigners through the Land Registry office at the Turkish Consulate General in Berlin.
Who pays the 4% title deed duty?
By law, each party pays 2%. Different arrangements are possible by mutual agreement, but they should be explicitly stated in the contract.
Is there a tax if the property has been held for more than 5 years?
No: income from the sale of a property purchased by an individual and sold more than five years after acquisition is not subject to değer artış kazancı tax. The period is counted in calendar days from the date of registration.
Can I sell a property with a mortgage?
Yes, but the encumbrance must be cleared before or simultaneously with the registration. Usually, a portion of the buyer's funds is used to pay off the loan, and the bank issues a release authorization for the mortgage.
Sources
- GİB: 2026 Guide on Taxation of Other Income (değer artışı kazancı, münferit beyanname)
- GİB: 2026 Infographic on "Değer artışı kazancı"
- GİB: 2026 Income Tax Schedule
- GİB: Real Estate Sales Taxation (Tapu Harcı)
- Resmî Gazete: Law No. 7566 dated 19.12.2025
- Resmî Gazete: Law No. 7327 (Emlak Vergisi debt and transfer of title)
- Your Key Türkiye (TKGM): Real Estate Acquisition Guide for Foreigners
- Central Bank of Turkey: Capital Movements Circular
- Regulation on Real Estate Trade (Taşınmaz Ticareti Hakkında Yönetmelik)
- Law No. 6458 on Foreigners and International Protection