Tapu harcı (title deed fee) is the government charge paid when a transfer of ownership is registered at the Turkish land registry. It is 4% of the sale price declared at the registry, and by law it is split equally: 2% from the buyer and 2% from the seller.
How the fee is calculated
The fee is based on the price the parties declare at the registry. That price cannot be lower than the property's tax value (emlak vergi değeri) set by the municipality. If the actual price is higher than the tax value, the fee is charged on the actual price.
For example, on a flat sold for 3,000,000 TL the fee comes to 120,000 TL, or 60,000 TL each if buyer and seller split it as the law provides.
Who pays
The legal default is 2% each. In practice the split is negotiable: some sellers build their share into the price, and some buyers agree to cover the whole amount. Whatever you agree, put it in writing beforehand so there is no dispute on completion day.
Under-declaring and penalties
Declaring a lower price than was actually paid used to be common in Turkey. It is now a real risk:
- from 2026 the penalty for under-declaring is 100% of the unpaid fee, up from 25%;
- for residence permits and citizenship the value is confirmed by a valuation report, and a mismatch with the declared price causes problems;
- if you sell within 5 years, an understated purchase price increases the taxable capital gain.
Other costs at registration
- the land registry charge (döner sermaye), around 6,700 TL in 2026;
- a valid DASK earthquake policy, without which the sale cannot go through;
- a valuation report (ekspertiz) if the registry asks for one or you need it for a residence permit;
- translator, notary and agency fees as agreed.
The fee and the registry charge are paid before signing at the land registry, and the deed is issued on completion day. The taxes you pay as an owner, such as annual property tax and tax on resale, are covered in our article on property taxes in Turkey.
Common mistakes
- Agreeing to an understated price on the deed to save money.
- Not settling in advance who pays the fee and in what proportion.
- Leaving the registry charge and DASK out of the budget.
How we help
We work out all the costs of registering the tapu in advance, agree the split of the fee between the parties and make sure the declared price meets the requirements. Rates and rules change, so check the current conditions before completion; see transaction support.