Buyer Resources
The four documents every foreign buyer must understand before signing anything in Türkiye — explained clearly, with bilingual key terms.
Most foreign buyers have no reliable guidance in their language
All official Turkish property documents are issued in Turkish only. Many transactions involve translators who explain the minimum, not everything the buyer needs to know. This guide covers what a good lawyer would tell you — but cannot replace one. Always engage a licensed Turkish attorney for your transaction.
The only document that proves you legally own the property
The Tapu (full name: Tapu Senedi) is Turkey's official land and property title deed, issued by the General Directorate of Land Registry and Cadastre (Tapu ve Kadastro Genel Müdürlüğü — TKGM). Without a Tapu in your name, you do not legally own anything, regardless of what other documents you hold.
Two types you will encounter:
Kat İrtifakı
Construction Servitude Deed
Issued during construction. You own a land share and the right to a future specific apartment once built. Common in off-plan sales.
Risk: This is NOT full ownership. It must be converted to Kat Mülkiyeti after İskan is issued.
Kat Mülkiyeti
Full Condominium Title
Issued after construction is complete and İskan is obtained. This is full, clear ownership of a specific, numbered apartment unit.
Always aim for this type. For citizenship applications, Kat Mülkiyeti is required.
Before signing — verify these in the Tapu:
Key bilingual terms:
Official ownership document
Pre-completion deed — not full ownership
Full ownership deed after building completion
Your proportional share of the land under the building
Encumbrance — must be cleared before purchase
Official register of all property titles in Turkey
What the land is legally authorized to be used for
The İmar Durumu (Zoning Status) is a certificate issued by the local municipality showing what a land parcel is officially designated for and what can be built on it. Every plot of land in Turkey has an İmar classification — and buying land or a project without checking it is one of the most common (and costly) mistakes foreign buyers make.
Common zoning types:
Apartments, villas, housing — the zone most foreign buyers need.
Shops, offices, mixed-use with commercial ground floors.
Hotels, aparthotels, holiday facilities. Special rules for nationality.
Factories, warehouses. Cannot be converted to residential.
Farmland. CANNOT build on without a change of use — this takes years and is not guaranteed.
Parks and open spaces. No construction permitted whatsoever.
Never buy land without checking İmar
Sellers sometimes advertise agricultural or restricted land as "development opportunity." A change of use (imar değişikliği) is controlled by the municipality, takes years, and may never be approved. The purchase price may be unrecoverable.
Key bilingual terms:
Certificate showing land use classification and permitted development
Required before construction begins — confirms project is legal
Formal reclassification of a parcel's zoning — very difficult to obtain
Limits how much total floor space can be built on a plot
Local government that issues İmar certificates and building permits
Proof the building is legally complete and safe to live in
The İskan (full name: Yapı Kullanma İzin Belgesi — Building Use Permit / Certificate of Occupancy) is issued by the local municipality after a construction project passes all official inspections. It confirms the building was built as designed, meets safety standards, and is legally habitable.
✓ İskan Obtained
Building is complete, inspected, and legally ready. Utilities can be registered. Full ownership (Kat Mülkiyeti) can be issued.
⏳ Applied For
Application submitted; inspection pending. Common for newly completed projects. Timeline: typically 2–6 months from completion.
✗ Not Yet Applied
Building may still be under construction or developer has not initiated the process. Do not complete purchase without a firm commitment on timeline.
Without İskan you cannot:
Ask the developer before signing
Key bilingual terms:
Official occupancy permit — the most important completion document
Third-party building supervision required since 2001 — must sign off before İskan
Electricity, water, gas — requires İskan to register in your name
Official address registration — requires İskan or a utility bill
Every tax you will encounter as a property owner in Türkiye
| Tax | Turkish Name | Rate | When Paid |
|---|---|---|---|
| Title Deed Tax | Tapu Harcı | 4% of purchase price (2% buyer + 2% seller) | At purchase — at the Tapu office |
| VAT (new builds) | KDV | 0% for foreign FX buyers · 1% (≤150m²) · 20% (>150m²) | At purchase — often included in developer price |
| Annual Property Tax | Emlak Vergisi | 0.1% residential · 0.2% commercial (of declared value) | 2 installments: May & November each year |
| Rental Income Tax | Kira Geliri Vergisi | 15–40% progressive · First ₺21,000/yr exempt | Annual declaration (March) on net rental income |
| Capital Gains Tax | Değer Artış Kazancı | 15% on profit if sold within 5 years | At sale — 5+ year holding = fully exempt |
| DASK Insurance | DASK | ~₺600–3,000/yr depending on location & size | Annual — mandatory by law |
Foreign buyer advantage: VAT exemption
Under Article 13/i of the Turkish Value Added Tax Law, foreign nationals buying new residential property and paying in foreign currency transferred through a Turkish bank are exempt from KDV (VAT). On a $300,000 apartment this saves $60,000 (20% bracket) or $3,000 (1% bracket). Always confirm exemption eligibility with your attorney.
Key bilingual terms:
4% of declared purchase price — paid at Land Registry on transfer day
Turkey's VAT — exempt for qualifying foreign buyers on new builds
Recurring annual tax based on declared (not market) property value
Income tax on rent received — declared annually in March
15% on profit from sale within 5 years; exempt after 5-year hold
Turkish Revenue Administration local office — handles property tax registration
From selecting a property to receiving your Tapu
Choose a property and agree on price
Get a written reservation agreement (ön rezervasyon) — it holds the unit for you while due diligence is done. Do NOT wire large sums before verification.
Obtain a Turkish Tax Number (Vergi Numarası)
Required for all property transactions in Turkey. Get it at any local tax office (Vergi Dairesi) with your passport — takes 15 minutes. Free.
Order a Property Valuation Report (Ekspertiz)
Mandatory for foreign buyers since 2019. Must be carried out by an SPK-licensed appraiser. Used to verify declared purchase price aligns with market value.
Check Tapu, İmar, and İskan status
Verify title is clean (no liens, correct owner), zoning is appropriate for your intended use, and İskan is in place or has a confirmed timeline.
Open a Turkish bank account
Required to transfer purchase funds. Major banks: Ziraat, İş Bankası, Garanti BBVA, Akbank, Yapı Kredi. Bring passport, Turkish tax number, and address proof.
Transfer purchase funds via the Turkish bank
Wire from abroad in USD/EUR — keep the bank SWIFT receipt. This receipt is required for the VAT exemption and for citizenship/residence applications.
Sign the sales contract (Satış Vaadi Sözleşmesi)
Preliminary notarized contract. For new developments, this is the main developer agreement. Have a licensed attorney review it before signing.
Attend the Tapu office (or use Power of Attorney)
Both buyer and seller (or their authorized representatives) must appear. The Title Deed Tax (4%) is paid here. The Tapu is transferred to your name on the spot.
Receive your Tapu
Congratulations — you are now the registered owner. The original Tapu is given to you at the land registry office.
Register utilities and get DASK
Register electricity, water, and gas in your name (requires İskan). Purchase DASK earthquake insurance — mandatory by law for all properties.