Taxes and Costs

Title Deed Fee and Title Deed Costs

How is the title deed fee calculated, who pays it, and what is the revolving fund fee? What you need to know about the sale price, the declaration rule, and when payment is due.

2 min read

The main cost paid to the state on a title transfer is the title deed fee (tapu harcı). Under the Fees Law, in a sale this fee is calculated separately for the buyer and the seller, based on the declared sale price. In addition, the revolving fund fee (döner sermaye bedeli) of the General Directorate of Land Registry and Cadastre is paid.

Calculation

ItemWho pays?Amount
Title deed fee (buyer's share)Buyer2% of the sale price
Title deed fee (seller's share)Seller2% of the sale price
Revolving fund feeUsually the buyerA per-transaction amount set each year

For example, on a home sold for 5,000,000 TL, the buyer and seller each pay 100,000 TL, for a total of 200,000 TL in title deed fees. The parties can agree that one side pays the entire fee; this is common in practice.

The declared price

The fee is calculated on the price the parties declare at the title deed office. This price cannot fall below the minimum values set by regulation, and must reflect the actual sale price. If an understated declaration is detected, the shortfall in the fee can be claimed along with interest and a penalty.

When is payment made?

The fee and the revolving fund amount are calculated during the title deed application and paid through a bank or electronic channels before the appointment day. The transaction cannot be completed without payment.

Fee exemptions and special cases

The law exempts certain transactions from the fee or applies different rates (for example, certain public projects and some transactions under urban transformation). Liens established for a mortgage are also generally exempt from the fee. Check with the land registry office whether your own transaction falls under an exemption.

This content is for general information only and is not a substitute for legal, financial or tax advice. Rates, amounts and legislation can change over time. Confirm current information with the relevant authority or a professional before proceeding with a transaction.