Four taxes matter to most foreign buyers: the one-off transfer fee, annual property tax, VAT on new-builds, and capital gains tax on a future sale.
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✔ Sourced & reviewed · updated 24 Sep 2026| Tax | When | Rate |
|---|---|---|
| Title-deed transfer fee (tapu harcı) | At purchase, one-off | 4% of the declared price (S1) |
| Annual property tax (emlak vergisi) | Every year, May & November | 0.1%–0.2% residential (metropolitan municipalities double the base rate); land and commercial differ (S5) |
| VAT (KDV) | New-build purchases from a developer only | 1%–18% depending on size/type; resale is VAT-free; foreign buyers may qualify for a full exemption (S1, S7) |
| Capital gains tax | Only if you sell within 5 years of purchase | Progressive 15%–40% on the gain; zero if held over 5 years (S6) |
Sell within five years of purchase and any profit is taxed on a progressive scale from 15% up to 40%, depending on the size of the gain. Hold the property for more than five years and the gain isn't taxed at all — one of the more favourable rules of its kind in the region (S6). A separate annual exemption also shields a first slice of gains from tax regardless of the holding period; the exact threshold is adjusted each year, so check the current figure rather than relying on an old one (S6).
Foreign buyers who don't hold a Turkish residence permit valid for more than six months can claim a full VAT exemption on a qualifying new-build purchase — but only under strict conditions: the property must be a first sale directly from the developer (not resale), the price must be paid in foreign currency transferred from abroad through the Turkish banking system, and the property must typically be held for at least one year afterward to avoid the exemption being reversed (S7). Missing paperwork on any of these conditions can't be fixed retroactively, so gather proof of non-residency and your bank transfer records before the deed transfer, not after (S1).
The one-off title-deed transfer fee (4%), the annual property tax (0.1%-0.2% residential, more in some cases), VAT on new-builds only (1%-18%, with a possible foreign-buyer exemption), and capital gains tax if you sell within five years (S1, S5, S6, S7).
For residential property, 0.1% of the assessed value per year outside metropolitan municipalities, doubled to 0.2% inside them (which covers most of Turkey's major cities and provinces, including Antalya). Land and commercial property have their own, generally higher rates (S5).
It's based on the municipality's assessed value (often called the rayiç bedel or a related cadastral figure), which is typically lower than actual market value — though a multi-year revaluation through 2026-2029 has been pushing assessed values up substantially in many areas (S1, S5).
No — it only applies when you actually sell, and only if the sale happens within five years of your purchase. Hold longer and there's no capital gains tax at all (S6).
Progressive, from 15% up to 40% depending on the size of the gain, similar to Turkey's income tax bands (S6).
Yes, in effect — VAT generally only applies to new properties sold directly by a developer; resale purchases between individuals are VAT-free regardless of your residency status (S1).
Foreign nationals without a Turkish residence permit valid for more than six months (and some non-resident Turkish citizens), buying a first-sale new-build directly from the developer and paying in foreign currency from abroad — see the conditions above (S7).
If you sell before the required holding period (commonly cited as one year), the VAT exemption can be reversed and the tax becomes payable after all — confirm the current holding-period requirement with your lawyer before assuming you're clear (S1, S7).
Yes — rental income is subject to Turkey's progressive income tax rates (commonly cited as 15%-40%) and isn't covered by the taxes on this page, which focus on ownership and transfer (S6). This site doesn't currently have a dedicated rental-income tax guide.
No broad first-time-buyer exemption or reduced transfer-fee rate exists; the closest equivalent for foreign buyers is the new-build VAT exemption described above, which depends on the purchase conditions, not on whether it's your first property (S1).
Reviewed 24 Sep 2026. This page summarises rules and rates reported by the sources below as of that date for general orientation — it is not legal, tax or financial advice, and rules, rates and thresholds change. Where current sources disagreed with each other, this page says so rather than picking a side. Confirm anything specific to your situation with a licensed Turkish lawyer, notary or accountant before acting.
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