Scope
Use the Turkey Passport for current structured rules
Turkey has separate Tapu, VAT, municipal property, valuable-residence, rental, capital-gain and inheritance layers. A single headline percentage is not a safe tax answer.
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
Transfer TaxTapu transfer fee is legally split 2% to the buyer and 2% to the seller; a contract can shift economic burden but does not change statutory shares.VerifiedVat On New PropertyVerification pending — see the Turkey Country Passport.Under reviewStamp DutyVerification pending — see the Turkey Country Passport.Under reviewRegistration FeeVerification pending — see the Turkey Country Passport.Under reviewAnnual Property TaxAnnual Emlak Vergisi is a municipal property tax; building, land category, tax value and metropolitan status matter.VerifiedMunicipal Property TaxLocal administration and property category affect the annual tax calculation; no national flat rate is published.VerifiedWealth Tax PropertyValuable Residence Tax is separate from ordinary Emlak Vergisi and applies only to qualifying residential property above the 2026 threshold, with progressive brackets and exemptions.VerifiedRental Income Tax ResidentVerification pending — see the Turkey Country Passport.Under reviewRental Income Tax NonresidentVerification pending — see the Turkey Country Passport.Under reviewCapital Gains TaxFor ordinary private property, the five-year value-appreciation concept and 2026 gain exemption apply to taxable gain calculations; business trading is separate.VerifiedCapital Gains ExemptionsThe 2026 exemption is for taxable value-appreciation gain, not gross sale price; inherited/gifted property and business activity require separate treatment.VerifiedInheritance TaxInheritance and gift tax use progressive 2026 brackets and exemptions; they are not one universal percentage.VerifiedGift TaxGift tax is separate from inheritance tax and uses its own progressive treatment and exemptions.VerifiedNew Resident Foreign Income ExemptionThe 2026 regime concerns qualifying foreign-source income of newly resident individuals; Turkish-source property rent and Turkish real-estate gains are not automatically exempt.Verified Separate tax layers
Tapu, Emlak Vergisi, Valuable Residence Tax and gain taxation are not one bill
The Passport keeps statutory Tapu shares, conditional VAT, municipal property tax, Valuable Residence Tax, rental income, private-sale gains and inheritance/gift taxation separate. The 2026 foreign-source-income regime does not automatically exempt Turkish-source property income or gains.
Transfer TaxTapu transfer fee is legally split 2% to the buyer and 2% to the seller; a contract can shift economic burden but does not change statutory shares.VerifiedAnnual Property TaxAnnual Emlak Vergisi is a municipal property tax; building, land category, tax value and metropolitan status matter.VerifiedWealth Tax PropertyValuable Residence Tax is separate from ordinary Emlak Vergisi and applies only to qualifying residential property above the 2026 threshold, with progressive brackets and exemptions.VerifiedCapital Gains TaxFor ordinary private property, the five-year value-appreciation concept and 2026 gain exemption apply to taxable gain calculations; business trading is separate.VerifiedInheritance TaxInheritance and gift tax use progressive 2026 brackets and exemptions; they are not one universal percentage.VerifiedGift TaxGift tax is separate from inheritance tax and uses its own progressive treatment and exemptions.VerifiedNew Resident Foreign Income ExemptionThe 2026 regime concerns qualifying foreign-source income of newly resident individuals; Turkish-source property rent and Turkish real-estate gains are not automatically exempt.Verified 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.