Real Estate Investment in Türkiye — K&L Global Turkey Desk 

K&L Global introduces clients to licensed Turkish estate agents, explains the Tapu process, and advises on tax obligations for rental income and property ownership in Türkiye.

Can foreign nationals buy property in Türkiye?

Yes. Foreign nationals from most countries are permitted to purchase freehold property (residential and commercial) in Türkiye, subject to certain restrictions:

• Total land ownership by foreign nationals in any district must      not exceed 10% of that district's total surface area

• Military and security zones are off limits

• Reciprocity rules apply for a small number of nationalities      (nationals of some countries cannot purchase property because those      countries do not permit Turkish nationals to buy property there)

The title deed system is managed by the General Directorate of Land Registry and Cadastre (Tapu ve Kadastro Genel Müdürlüğü — TKGM). *Source: https://www.tkgm.gov.tr

What K&L Global does

• Explain the purchase process and tax obligations in plain      English before you commit to anything

• Obtain your Turkish tax identification number (Vergi Kimlik      Numarası)

• Introduce you to licensed estate agents (Emlak Acentesi) with      experience in the area and property type relevant to your search

• Advise on the documentation required for the Land Registry      appointment (Tapu Devri)

• Refer you to an SPK-licensed valuer for the mandatory valuation      report

• Advise on the rental income tax obligations for non-resident      property owners

• Refer you to a qualified Turkish lawyer (Avukat) for title due      diligence and, if applicable, the citizenship application

Key tax obligations for property owners in Türkiye (2026)

Property transfer tax (Tapu Harcı):

• Rate: 4% of the declared purchase price (2% paid by buyer, 2% paid by seller as a standard split, though parties may agree otherwise). *Source: https://www.gib.gov.tr

• This is payable at the Land Registry at the time of the Tapu transfer.

Annual property tax (Emlak Vergisi):

• Residential property: 0.1% of assessed value      per year (0.2% in metropolitan municipalities)

• Commercial property: 0.2% per year (0.4% in      metropolitan municipalities)

• Collected by the local municipality in two instalments: May and      November each year

• *Source: https://www.gib.gov.tr (Emlak Vergisi)

Luxury residence tax (Değerli Konut Vergisi): For residential properties with a declared value above TRY 17,711,000 in 2026, an additional annual tax applies at rates between 0.3% and 1.0% depending on the value band. Source: https://taxsummaries.pwc.com/turkey/individual/other-taxes

VAT (KDV) on property purchase:

• New residential properties up to 150 m²: 1% KDV (for      qualifying properties, conditions apply)

• New commercial properties and larger residential      properties: 20% KDV

• Resale properties between private individuals: generally      VAT-exempt

• Source: https://www.gib.gov.tr

Rental income tax: Rental income received by individuals in Türkiye is subject to personal income tax (Gelir Vergisi) on a progressive scale. The annual rental income exemption (İstisna) for residential rental income is set each year — confirm the current exemption at *https://www.gib.gov.tr before declaring.

Rental income from commercial property is generally not exempt and is declared in full on the annual income tax return. Non-resident foreign owners of Turkish property earning rental income must appoint a Turkish tax representative and file an annual income tax return in Türkiye.

Inheritance and gift tax (Veraset ve İntikal Vergisi): Property inherited in Türkiye or received as a gift is subject to inheritance and gift tax at rates ranging from 1% to 30% depending on the relationship between the parties and the value. *Source: https://taxsummaries.pwc.com/turkey/individual/other-taxes

*Source: Presidential Decree regulating the Citizenship by Investment Programme — verified at https://www.tkgm.gov.tr

K&L Global advises on the process and refers clients to licensed Turkish lawyers (Avukat) for the citizenship application. We do not file citizenship applications ourselves.

End of Turkey service pages — K&L Global Turkey Desk .

All figures sourced from official Turkish government authorities or major audit firm publications. Effective dates noted throughout.