Buying a property in Turkey is a lifelong dream for many expats. However, it's not enough to simply find a beautiful apartment by the sea and agree on a price with the seller. Buyers must carefully examine the land registry entry, the building regulations, the payment process, any encumbrances, and their personal tax situation.

However, the subsequent sale is just as important. Mistakes made during the purchase often only reveal their financial consequences years later. Therefore, this guide examines the entire process: from the initial property offer through the transfer of ownership to a later sale.

1. How does one become a legal owner in Turkey?

The legally binding transfer of ownership takes place at the responsible land registry office, the Tapu Müdürlüğü. Therefore, a full payment of the purchase price should generally not be made without security long before the land registry date.

A private purchase agreement can certainly regulate important obligations. However, it does not replace registration in the land register. Even a notarized promise to sell is not equivalent to the final transfer of ownership.

The secure payment system from December 1, 2026

The Turkish Ministry of Commerce has introduced a secure payment system, the so-called Güvenli Ödeme Sistemi, for real estate sales. Originally, its mandatory use was scheduled to begin on July 1, 2026. However, the launch was first postponed to October 1, 2026, and then, by decree No. 33387 in the Resmî Gazete of October 1, 2026, to December 1, 2026. Until then, the existing procedures remain in effect.

The system is designed to ensure that ownership and purchase price change hands as simultaneously as possible. To achieve this, the money is deposited into the system via an authorized payment service provider or bank. Only after the transfer of ownership has been confirmed will the funds be released to the seller. This is intended to reduce the following risks in particular:

Source: Ticaret Bakanlığı — Basin Açıklaması · Duyuru: Erteleme on October 1, 2026

Until the mandatory launch, buyers and sellers must still agree on a secure, individual payment processing method. Therefore, the purchase contract should clearly specify the amount to be paid, when, to which account, and under what conditions.

2. What does Döviz Alım Belgesi mean?

When foreign individuals purchase real estate, a Döviz Alım Belgesi, or DAB for short, is regularly required. This involves converting the foreign currency intended for the purchase into Turkish Lira through a Turkish bank.

The bank generally transmits the necessary information electronically to the land registry. Therefore, the buyer should coordinate the process with their bank, the land registry, and any advisors involved before making the transfer.

Source: TKGM — Duyuru to Döviz Alım Belgesi

3. Which documents need to be checked before the purchase?

A tapu is necessary, but it doesn't answer all questions. Therefore, the exam should cover at least four areas:

Land register and owner

First, it must be clarified who the actual owner is. Furthermore, existing mortgages, liens, rights of use, rights of first refusal, court notices, and other encumbrances must be examined.

Building law and approved use

Next, it must be verified whether the actual property matches the officially approved plans. This includes, among other things:

A deviation from the standard regulations does not automatically mean that the property is unsellable. However, it can later cause problems with financing, insurance, renovations, residency permits, or resale.

Kat İrtifakı, Kat Mülkiyeti and İskan

Buyers of apartments often encounter the terms Kat İrtifakı and Kat Mülkiyeti.

However, one should not draw hasty conclusions from the Tapu status alone. It is also crucial whether a Yapı Kullanma İzin Belgesi, colloquially known as İskan, has been granted. If a usage permit exists, the conversion of Kat İrtifakı to Kat Mülkiyeti can be carried out ex officio under certain conditions.

Source: TC e-Devlet Kapısı — Yapı Kullanma İzin Belgesi (İskan)

DASK and insurance

For buildings, mandatory earthquake insurance (DASK) is regularly required. It is requested for certain land registry and utility connection processes, among other things. However, DASK does not replace comprehensive building or contents insurance.

Source: DASK — Doğal Afet Sigortaları Kurumu (official site)

4. Our experience: A low price is not automatically a good deal.

In our experience, we have repeatedly found that the crucial questions only arise after the initial site visit.

This combination of document review and practical considerations therefore creates greater security.

5. Are foreigners allowed to buy real estate and land in Turkey?

Foreign nationals are generally permitted to purchase real estate in Turkey, provided their citizenship is valid and no legal restrictions apply. The following limitations, among others, apply:

Source: Tapu Kanunu No. 2644, Art. 35 (mevzuat.gov.tr)

Special features of undeveloped land

If a foreign person buys an undeveloped plot of land, they must generally develop a project within two years and submit it to the relevant ministry for approval.

If this obligation is not fulfilled, official liquidation or realization proceedings can be initiated. Therefore, the statement that a foreign buyer can simply keep a plot of land undeveloped indefinitely is too general. Furthermore, not every property offered as "land" is actually building land. A Tapu (land register) designated as Tarla, meaning agricultural land, says nothing about whether and to what extent construction is permitted.

6. Is a government-issued property valuation required?

For transactions involving foreign parties, an official valuation or a legally prescribed valuation procedure is required.

Since December 2024, the Tutar Tespit Belgesi (TTB) has been used, among other methods, for such transactions. However, the exact form depends on the type of transaction. Therefore, it is advisable to check which documents the responsible Tapu Müdürlüğü (Tax Authority) requires before submitting an application.

Source: TKGM — Yabancılar Daire Başkanlığı, Frequently Asked Questions (TTB)

7. Does buying real estate automatically lead to a residence permit?

No. Property ownership and residency rights are two different legal areas. Anyone wishing to apply for a short-term residence permit based on property ownership must own a property suitable as a residence and generally use it themselves for residential purposes.

Source: Göç İdaresi Başkanlığı — İkamet izni çeşitleri · e-Ikamet portal

Are Mahmutlar, Kestel and other districts open again?

Special caution is required here. Some sources online claim that numerous previously closed-off districts will have been fully reopened in 2026.

More details (see separate article): Ikamet restrictions lifted in Alanya: What buyers & renters should know for 2026

8. What are the additional purchase costs?

In a standard real estate sale, the land registry fee is generally four percent of the declared transfer value. By law, both buyer and seller are charged two percent. In practice, however, it is often agreed that the buyer will bear all the fees. Therefore, the cost allocation should be explicitly stated in the contract.

Additionally, the following may occur, among other things:

9. What do owners need to consider when selling later?

Many buyers only start thinking about taxes once they already have a potential buyer. However, the sales strategy should be considered right from the acquisition stage.

The five-year period

If a private individual sells a property acquired for consideration within five years, the capital gain may be subject to taxation in Turkey as Değer Artışı Kazancı.

For 2026, the tax-free allowance for corresponding capital gains is 150,000 Turkish Lira. However, the taxable gain is not simply calculated as the difference between two euro amounts. Rather, factors such as the documented purchase price, permissible expenses, and legally mandated indexation can be taken into account.

Source: Gelir Idaresi Başkanlığı (GİB) — Istisna-Tutarı Değer Artışı Kazancı

If a property is held for more than five years, the private capital gain is generally exempt from this income tax in Turkey. However, special rules apply if properties are bought and sold repeatedly or as part of a business activity. Therefore, the five-year rule should not be applied to every business model without careful consideration.

The risk of a Tapu level that is too low

A particularly common problem arises when a significantly too low value is declared in the title deed (Tapu) at the time of purchase. Upon subsequent sale, an unusually high profit then appears on paper. Furthermore, reliable evidence of the actual purchase price paid is often lacking.

Therefore, the actual flow of payments should be fully documented. This includes, in particular:

10. What applies in the case of a previous VAT exemption?

Certain foreign buyers and Turkish citizens living abroad may be exempt from Turkish VAT when purchasing a newly constructed apartment or commercial unit for the first time, under certain conditions.

However, several conditions must be met. Among other things, it must be a first delivery eligible for preferential treatment, the purchase price must be properly brought into Turkey in foreign currency, and the buyer must not be considered a resident of Turkey.

11. What applies to German taxpayers?

The double taxation agreement between Germany and Turkey generally assigns the right to tax profits from Turkish real estate to Turkey.

For individuals who remain tax residents in Germany, the income may be relevant for calculating the German tax rate. Furthermore, the profit is determined according to German tax law, which is why the German approach may differ from the Turkish calculation. Therefore, the simplified statement "After five years, the sale is tax-free everywhere" is not reliable.

Before a sale, these questions in particular should be clarified:

Source: Federal Ministry of Finance — Double Taxation Agreement Türkiye • In-depth (own contribution): Tax advantages for Germans buying real estate in Türkiye

12. Short-term rentals and the 100-day rule

Rentals for a maximum of 100 days are generally considered tourist rentals and require a corresponding permit.

Source: Resmi Gazete — Yönetmelik: Konutların Turizm Amaçlı Kiralanması

Before buying, the following must be checked:

13. What does Kentsel Dönüşüm mean for owners?

For older buildings, the Turkish urban renewal concept, Kentsel Dönüşüm, may become relevant.

If a building is officially classified as high-risk, decisions regarding its further development can generally be made by an absolute majority of ownership shares. Therefore, it is not simply a matter of a majority of the people present, but rather of the corresponding land or co-ownership shares.

Source: Kentsel Dönüşüm Başkanlığı — Law No. 6306

14. The new 20-year tax exemption for foreign income

Law No. 7582 introduced a far-reaching tax benefit in 2026 for certain individuals who become tax residents in Turkey.

Under certain conditions, income earned outside of Turkey can be exempt from Turkish income tax for 20 years. To qualify, the individual must generally not have been resident in Turkey or subject to any corresponding tax liability in Turkey during the three preceding calendar years.

Source: Gelir İdaresi Başkanlığı (GİB) — Law No. 7582 • In-depth (own contribution): 20 years tax-free in Turkey

Furthermore, an official İstisna Belgesi, or exemption certificate, must be applied for. The regulation applies retroactively from January 1, 2026. However, this does not mean that every German pension, every foreign salary, and every foreign rental income is automatically tax-free. Rather, the following must be checked, among other things:

Income from an activity actually carried out from Turkey may, for example, be assessed differently than purely passive foreign income.

The inheritance tax of one percent does not apply to everyone.

The one percent inheritance tax mentioned in the law is not a general new inheritance tax for all emigrants. It primarily applies to inheritances during the preferential period for individuals who meet the requirements for the new tax exemption. Therefore, personal eligibility must be carefully verified beforehand.

15. Your checklist before buying real estate

Before making a binding reservation, at least the following points should be clarified:

16. Sources and legal bases

This information is based on the following official Turkish and German government and legal sources. Since regulations and administrative practices are subject to change, we recommend verifying the current status directly with the relevant authority before any transaction.