Turkey · Selling property · Passport-linked guide

Selling Property in Turkey

A private sale, a business property trade and a citizenship-linked property are different tax and procedural situations. The Passport keeps them separate.

Open the Turkey Country Passport →See current facts ↓

Scope

Use the Turkey Passport for current structured rules

A private sale, a business property trade and a citizenship-linked property are different tax and procedural situations. The Passport keeps them separate.

OwnASea separates ownership, immigration, citizenship, tax, tourism, banking, cadastral procedure and building-risk evidence. Conditional and under-review facts are never reduced to a simple yes/no answer.

Country facts

Turkey Passport values

Foreign Owner Can Sell FreelyA foreign owner can sell through the Tapu process, but tax, liens, mortgage release, citizenship annotation and security checks remain relevant.Verified

NVI — citizenship services FAQ ↗TKGM — foreign transfer and valuation circular ↗

Capital Gains TaxFor ordinary private property, the five-year value-appreciation concept and 2026 gain exemption apply to taxable gain calculations; business trading is separate.Verified

GİB — 2026 property disposal declaration guide ↗GİB — real-estate value appreciation gains ↗

Capital Gains ExemptionsThe 2026 exemption is for taxable value-appreciation gain, not gross sale price; inherited/gifted property and business activity require separate treatment.Verified

GİB — 2026 property disposal declaration guide ↗GİB — real-estate value appreciation gains ↗

Minimum Holding PeriodFive years is a tax classification test for ordinary private disposals, not a universal ownership lock; citizenship property has a separate three-year annotation.Verified

GİB — real-estate value appreciation gains ↗NVI — citizenship services FAQ ↗

Seller Transfer CostsSeller statutory Tapu fee is 2%; mortgage discharge and professional costs are separate and transaction-specific.Verified

TKGM — foreign transfer and valuation circular ↗

Withholding For NonresidentVerification pending — see the Turkey Country Passport.Under review

GİB — real-estate value appreciation gains ↗

Exit TaxVerification pending — see the Turkey Country Passport.Under review

GİB — real-estate value appreciation gains ↗

Repatriation Of Sale ProceedsVerification pending — see the Turkey Country Passport.Under review

TCMB — foreign-currency credit for non-residents ↗

Currency ControlsVerification pending — see the Turkey Country Passport.Under review

TCMB — foreign-currency credit for non-residents ↗

Citizenship PathThe property-investment citizenship route is conditional on the full current statutory and administrative procedure, not an automatic passport purchase.Verified

NVI — citizenship services FAQ ↗TKGM — valuation reports for foreign acquisitions ↗Turkish Citizenship Law No. 5901 ↗

Selling and tax classification

Five years is a private-gain test, not a universal business exemption

A foreign-owner sale can involve Tapu, tax, valuation, liens, mortgage release, citizenship annotations and bank/AML checks. Inherited property and professional trading require separate tax treatment.

Foreign Owner Can Sell FreelyA foreign owner can sell through the Tapu process, but tax, liens, mortgage release, citizenship annotation and security checks remain relevant.Verified

NVI — citizenship services FAQ ↗TKGM — foreign transfer and valuation circular ↗

Capital Gains TaxFor ordinary private property, the five-year value-appreciation concept and 2026 gain exemption apply to taxable gain calculations; business trading is separate.Verified

GİB — 2026 property disposal declaration guide ↗GİB — real-estate value appreciation gains ↗

Capital Gains ExemptionsThe 2026 exemption is for taxable value-appreciation gain, not gross sale price; inherited/gifted property and business activity require separate treatment.Verified

GİB — 2026 property disposal declaration guide ↗GİB — real-estate value appreciation gains ↗

Minimum Holding PeriodFive years is a tax classification test for ordinary private disposals, not a universal ownership lock; citizenship property has a separate three-year annotation.Verified

GİB — real-estate value appreciation gains ↗NVI — citizenship services FAQ ↗

Seller Transfer CostsSeller statutory Tapu fee is 2%; mortgage discharge and professional costs are separate and transaction-specific.Verified

TKGM — foreign transfer and valuation circular ↗

Withholding For NonresidentVerification pending — see the Turkey Country Passport.Under review

GİB — real-estate value appreciation gains ↗

Repatriation Of Sale ProceedsVerification pending — see the Turkey Country Passport.Under review

TCMB — foreign-currency credit for non-residents ↗

Citizenship PathThe property-investment citizenship route is conditional on the full current statutory and administrative procedure, not an automatic passport purchase.Verified

NVI — citizenship services FAQ ↗TKGM — valuation reports for foreign acquisitions ↗Turkish Citizenship Law No. 5901 ↗

Key points

What to remember

Use the Turkey Passport and current official source for the exact asset, address and procedure.
Do not treat an under-review fact as a verified national rule.
Property ownership, residence address, citizenship and tax residency are separate statuses.
100 days is the maximum single tourism rental threshold, not an annual allowance.
DASK is insurance, not a structural-safety certificate; kat irtifakı is not automatically illegal.
Confirm significant decisions with TKGM, Göç İdaresi, GİB, the Ministry of Culture and Tourism or a qualified professional.

See the Turkey Country Passport and the adjacent guides below.

General information: This guide is not legal, tax, immigration or investment advice.

Evidence first

Official and primary sources

Links come from the shared OwnASea Source Registry. Discovery sources are not used as sole authority for legal, tax or immigration claims.

municipalAnkara Metropolitan MunicipalityTurkey ↗municipalAntalya Metropolitan MunicipalityTurkey ↗immigration_local_noticeAntalya Provincial Migration Authority — closed neighbourhood policy noticeTurkey ↗banking_regulatorBDDK — banking and consumer-credit supervisionTurkey ↗earthquake_insurance_tariffDASK — 2026 compulsory earthquake insurance tariffTurkey ↗earthquake_insurance_guidanceDASK — compulsory earthquake insurance FAQTurkey ↗earthquake_insurance_procedureDASK — mortgage and title-deed checksTurkey ↗valuable_residence_tax_guidanceGİB — 2026 Valuable Residence Tax thresholds and ratesTurkey ↗inheritance_tax_guidanceGİB — 2026 inheritance and gift tax infographicTurkey ↗property_tax_guidanceGİB — 2026 municipal property-tax values and capTurkey ↗income_tax_guidanceGİB — 2026 property disposal declaration guideTurkey ↗income_tax_guidanceGİB — 2026 rental-income declaration guideTurkey ↗income_tax_communicadoGİB — Communiqué No. 333 / Law No. 7582 foreign-source income exemptionTurkey ↗inheritance_tax_lawGİB — Inheritance and Gift Tax Law exemptionsTurkey ↗income_tax_guidanceGİB — real-estate value appreciation gainsTurkey ↗municipalIstanbul Metropolitan MunicipalityTurkey ↗municipalIzmir Metropolitan MunicipalityTurkey ↗tax_lawLaw No. 7582 — foreign-source income exemption amendmentTurkey ↗municipalMersin Metropolitan MunicipalityTurkey ↗tourism_rental_procedureMinistry of Culture and Tourism — application documentsTurkey ↗