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How to Calculate the Title Deed Fee in Türkiye

Region: TürkiyeHesaplayıcı3 min read

Short answer

The Turkish title deed fee (tapu harcı) is 20 per mille (2%) of the price declared at the land registry from the buyer and 2% from the seller, 4% in total. The declared price cannot be below the property tax value. For example, on a 5,000,000 TRY home sale each party pays 100,000 TRY, 200,000 TRY in total.

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Formula

fee base = max(sale price; property tax value)

share per party = fee base × 20 per mille

total title deed fee = 2 × share per party

  • sale price: the transfer price declared at the land registry
  • property tax value: the value the municipality sets for the property (emlak vergisi değeri). Under art. 63 of Fees Law no. 492, the declared price cannot be below it.
  • 20 per mille: the rate in item 20/a of tariff (4) of the Fees Law. It applies to the buyer and to the seller separately.
  • total title deed fee: the two shares together, 40 per mille of the base

The parties may agree who pays. If they agree, the buyer or the seller pays both shares; the total fee stays the same.

Step-by-step example

A home sold for 5,000,000 TRY. No property tax value is entered, and each party pays its own share:

  1. Fee base: max(5,000,000; 0) = 5,000,000 TRY.
  2. Share per party: 5,000,000 × 20 / 1000 = 100,000 TRY. The buyer pays 100,000 TRY and the seller pays 100,000 TRY.
  3. Total title deed fee: 2 × 100,000 = 200,000 TRY.

If the parties agree that the buyer pays the whole fee, the buyer pays 200,000 TRY and the seller pays nothing.

When the property tax value is higher than the price

The fee uses the higher of the declared price and the property tax value. For a property declared at 3,000,000 TRY with a property tax value of 3,500,000 TRY:

  1. Fee base: max(3,000,000; 3,500,000) = 3,500,000 TRY.
  2. Share per party: 3,500,000 × 20 / 1000 = 70,000 TRY.
  3. Total title deed fee: 2 × 70,000 = 140,000 TRY.

You can ask the municipality for the property tax value. If the declared price does not reflect the real price, the missing fee can be charged later (Fees Law art. 63).

Title deed fee by sale price

The property tax value is below the price, and each party pays its own share:

Sale price Buyer’s share Seller’s share Total title deed fee
2,000,000 TRY 40,000 TRY 40,000 TRY 80,000 TRY
5,000,000 TRY 100,000 TRY 100,000 TRY 200,000 TRY
10,000,000 TRY 200,000 TRY 200,000 TRY 400,000 TRY

The land registry’s revolving fund service fee (döner sermaye) is not part of the title deed fee; it is charged on top and depends on the region. The agent’s commission, capital gains tax and loan costs are separate costs too. Gifts, mortgages and inheritance have other fees.

Worked example: A home sold for 5,000,000 TRY, each party paying its share

Total title deed fee

200,000 TRY

Fee the buyer pays
100,000 TRY
Fee the seller pays
100,000 TRY
Fee base
5,000,000 TRY
Step by step

  1. Fee base

    fee base = max(sale price; property tax value)

    fee base = max(5,000,000; 0) = 5,000,000

  2. share per party = fee base × per mille 20

    share per party = 5,000,000 × 20 / 1000 = 100,000

  3. Total title deed fee

    total title deed fee = 2 × share per party

    total title deed fee = 2 × 100,000 = 200,000

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