Unofficial English translation for information only. In case of discrepancy, the Turkish text prevails. This translation is not legal advice.
Turkish source: Law No. 492, Official Gazette 17/07/1964, No. 11756. Turkish text as published on mevzuat.gov.tr, checked on 26 October 2026: https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=492&MevzuatTur=1&MevzuatTertip=5
Tariff No. (4) – Fees collected for land registry and cadastral transactions
Amounts and rates are those currently applied, as shown in brackets in the consolidated Turkish text (fixed amounts are revalued every year; for 2026 see General Communiqué No. 98 on the Fees Law, Official Gazette No. 33124 (5th Duplicate) of 31/12/2025). The column of amounts originally introduced by law is not reproduced.
I–Land Registry Transactions
1. For the registration of immovable properties that have remained unregistered, on the value assessed — 11.38 per mille (1.138%)
2. For the registration of places acquired by filling in coastal areas of seas, lakes and rivers, with or without permission, on the value to be assessed — 1593.9 per mille (159.39%)
3. (Amended: 15/1/2009-5831/6 art.) a) For the partition, in kind or by division, of immovable property included in an estate among statutory and appointed heirs, on the registered value — 22.77 per mille (2.277%)
b) For the revocation of donations of immovable property and limited rights in rem, the execution of wills or acquisition by way of lottery or prize, on the registered value, provided that no fee is collected upon devolution — 11.38 per mille (1.138%)
4. For donations of immovable property and rights in rem other than ownership, the gratuitous waiver of a usufruct in favour of the bare owner by persons other than statutory heirs, and the expiry of usufruct rights for a fixed term, on the registered value — 68.31 per mille (6.831%)
5. For the registration, devolution, donation, disposition by will, transfer and other acts of disposition concerning fish traps and fishing grounds, on whichever is higher: the value to be assessed or the declared price — 68.31 per mille (6.831%)
6. a) For subdivision, partition or consolidation transactions, on the registered values — 11.38 per mille (1.138%)
b) (Amended: 15/1/2009-5831/7 art.) For the partition, by agreement or by court order, among shareholders of parcels that have become jointly owned as a result of the implementation of development parcelation plans, on the registered value — 11.38 per mille (1.138%)
c) For the partition, by agreement or by court order and in kind or by division, among shareholders of property subject to joint ownership other than that covered by the above paragraphs, on the registered value — 4.55 per mille (0.455%)
7. Establishment of a mortgage:
a) On the amount of the obligation secured by the mortgage — 4.55 per mille (0.455%)
b) On the amount of the obligation, when one of the immovable properties included in the mortgage is removed and another is added, or when security is increased — 4.55 per mille (0.455%)
c) On the amount of the obligation, for subsequent changes requested to existing mortgage ranks (Additional provision: 15/7/2016-6728/38 art.) (In mortgage establishment transactions between merchants, the fees calculated under this paragraph shall be applied at half the rate.) — 2.27 per mille (0.227%)
8. Provisional registrations:
For registrations to be made pursuant to Article 921 of the Civil Code, on the registered value — 2.27 per mille (0.227%)
9. For the annotation or registration in the land register of marital property regimes of union of property and community of property, pre-emption, purchase and repurchase rights arising from a contract, family homesteads, or the appointment of an heir either unconditionally or subject to an obligation to transfer the estate to a subsequent heir, on the registered value — 6.83 per mille (0.683%)
10. For annotation in the land register of ordinary or revenue lease contracts, on the total rent calculated according to the term of the contract or, if there is no contract or no term is specified in it, on one year’s rent — 6.83 per mille (0.683%)
11. For recording appurtenances in the land register, on the value declared — 4.55 per mille (0.455%)
12. (Amended: 18/2/2009-5838/17 art.) For annotation in the land register of contracts for promise of sale and contracts for promise to establish a servitude, on the price stated in the contract (This price may not be less than the property tax value of the immovable property subject to the contract or more than twice that value); for those without consideration, on the property tax value — 6.83 per mille (0.683%)
13. a) (Amended: 18/2/2009-5838/17 art.) For registration of buildings and other facilities to be constructed on land and plots (for each independent unit or other facility) — TRY 4,752.40
For registration of social housing, employee housing and housing of lower quality, as determined and announced by the Ministry of Finance after obtaining the opinion of the Ministry of Public Works and Settlement
(for each independent unit) — TRY 2,371.80
If no registration is made in the land register, collection of this fee shall likewise be carried out on the same basis.
b) For acquisition by the holder of a right of pre-emption of the share subject to that right pursuant to a judgment, on the registered value — 22.77 per mille (2.277%)
c) (Amended: 18/2/2009-5838/17 art.) For all corrections to the property classification or register entries other than those covered by paragraph (a) (for each transaction) — TRY 2,371.80
14. (Amended: 21/1/1982-2588/17 art.) For cancellation of registrations and annotations relating to transactions subject to the land registry fee — TRY 504.80
15. For registration in the names of their members of immovable properties to be distributed by building cooperatives, on the registered value — 2.27 per mille (0.227%)
16. For provision of copies of maps relating to immovable properties, for each copy relating to a parcel — TRY 1,053.00
17. For each copy of a record relating to immovable properties to be provided at the request of interested persons, and for each page of document copies issued (including photocopies) — TRY 187.40
18. For elimination of the right to partition and its entry in the declarations section, on the registered value of the immovable property — 11.38 per mille (1.138%)
19. For judicial correction of registrations made by way of simulated transactions, on the registered value — 136.62 per mille (13.662%)
20. (Added: 21/1/1982-2588/17 art.) [86] [87]
a) (Amended: 4/12/1985-3239/96-B art.) For the transfer and acquisition of immovable properties for consideration, on the basis of a contract for care until death or under the provisions governing exchange, on the declared transfer and acquisition price, which may not be less than the immovable property’s property tax value (in cases of compulsory enforcement and dissolution of joint ownership, on the sale price; in expropriations, on the assessed value), separately for the transferor and transferee. [88] The provisions of this paragraph shall also apply to the transfer of immovable properties not registered in the land register by means of possession transfer contracts. Before such possession transfer contracts are made, the fee to be calculated shall be declared by a tax return whose form and content shall be determined by the Ministry of Finance and Customs, and shall be paid within the period for filing the return. (Additional paragraph: 23/2/2017-6824/6 art.) The President of the Republic is authorised to increase the statutory rate applicable to this subparagraph by up to onefold, or reduce it to one-tenth, jointly or separately according to the types of immovable properties, the first sale of newly constructed residences or workplaces, acquisition in exchange for property certificates, their classes and sizes, their location and their tax values. [89] [90] — 20 per mille (2%) [91] [92] [93]
b) For the contribution of immovable properties, servitudes over immovable properties and obligations attached to immovable property as capital to capital companies, on the value determined by the commercial court, for the transferee and, in cases of transfer of immovable property, for the transferor — 20 per mille (2%)
c) For acquisition by establishment or transfer of an obligation attached to immovable property, on the price paid for the establishment or transfer (if that price consists of doing or giving something at specified times, the value of the obligation shall be deemed equal to 20 times the things to be given or done each year), for the transferee — 20 per mille (2%)
d) For establishment and transfer of permanent and independent rights treated as immovable property, on the price paid (This price may not be less than half, or more than twice, the property tax value of the immovable property over which the right is established), for the transferee [95] — 20 per mille (2%)
e) (Amended: 18/2/2009-5838/17 art.) For the establishment and transfer of a servitude over immovable property (except for construction servitudes established under Condominium Law No. 634), on the price paid for the establishment and transfer (This price may not exceed twice the property tax value of the immovable property over which the right is established), for the transferee — 20 per mille (2%)
f) For acquisition of bare ownership for consideration, on the transfer price, separately for the transferor and transferee — 20 per mille (2%)
g) (Added: 21/11/2012-6361/51 art.) From the transferor upon the sale to the lessor of immovable properties leased under sale and leaseback contracts, on condition that they are repurchased by the tenant at the end of the contract term (If it is determined that the immovable property is not repurchased by the tenant for any reason, the amount of the fee corresponding to the difference between the rate under subparagraph (a) and the rate under this subparagraph shall be collected from the persons concerned, together with late payment interest, in accordance with the provisions of Law No. 213.) — 4.55 per mille (0.455%)
The values of the usufruct right referred to in paragraph (e) above and of bare ownership referred to in paragraph (f) may not be lower than the amounts calculated pursuant to the last paragraph of Article 64 of this Law.
II – Cadastral and land registration transactions
(Amended: 4/12/1985-3239/96-B art.)
On the registered value of certain immovable properties registered in the land register as a result of cadastral and land registration transactions:
a) For cadastral or land registration of immovable properties belonging to persons who submit a return during cadastral proceedings or are present at the determination during land registration proceedings, where the properties are registered in the land register in their own name or in the name of the deceased from whom they inherited them, — 6.83 per mille (0.683%)
b) For cadastral or land registration of immovable properties belonging to persons who do not submit a return during cadastral proceedings or are not present at the determination during land registration proceedings, where the properties are registered in the land register in their own name or in the name of the deceased from whom they inherited them, — 11.38 per mille (1.138%)
c) From those who submitted a return or were present at the determination, for cadastral or land registration in the name of the possessor of immovable properties originally lacking title deeds, — 9.10 per mille (0.91%)
d) From those who did not submit a return or were not present at the determination, for cadastral or land registration in the name of the possessor of immovable properties originally lacking title deeds, — 13.66 per mille (1.366%)
(Additional provision: 25/12/2003 - 5035/36 art.) No fee shall be collected for renewal of cadastral transactions.
(The amount of the fee payable under the above paragraphs may not be less than 35,600 (346.10 TL) lira for each parcel.)
The minimum amount of proportional fees in land registry and cadastral transactions is also 35,600 (346.10 TL) lira. (Additional sentence:9/3/2023-7440/14 art.) However, for transfers and acquisitions relating to each immovable property offered for sale through dissolution of joint ownership within the scope of paragraph I/20-a, the minimum fixed fee payable under this paragraph shall be collected once from each transferor and transferee, irrespective of the number of transfers and acquisitions.
(Additional provision: 4/12/1985-3239/96-B art.; Repealed: 18/2/2009-5838/32 art.)
Notes
[86] By Law No. 4751 dated 3/4/2002, the phrase “on the transfer and acquisition price of the immovable property” in this paragraph was amended to read “on the declared transfer and acquisition price of the immovable property”.
[87] By Article 78 of Law No. 4369 dated 22/7/1998, the rate “48 per mille” in this subparagraph was changed to “10 per mille”.
[88] By Article 8 of Law No. 7566 dated 4/12/2025, the phrase “the property tax value, provided that it is not less than the declared transfer and acquisition price” in this subparagraph was amended to read “the declared transfer and acquisition price, provided that it is not less than the property tax value”.
[89] By Article 51 of Decree-Law No. 700 dated 2/7/2018, the phrase “Council of Ministers” in this paragraph was changed to “President of the Republic”.
[90] By Article 12 of Law No. 7143 dated 11/5/2018, the phrase “the first sale of newly built residences or workplaces,” was inserted after the phrase “types of immovable property,” in the last paragraph of subparagraph (a) of this paragraph.
[91] By Article 6 of the Decision annexed to Council of Ministers Decision No. 2012/3735 dated 20/9/2012, the land registry fees collected at the rate of “16.5 per mille” on the land registry transactions listed in this paragraph were changed to “20 per mille”.
[92] By the Decision annexed to Council of Ministers Decision No. 2017/9973 dated 13/3/2017 (Official Gazette No. 30008 of 15/3/2017), the land registry fee collected at the rate of “20 per mille” on the transactions listed in this paragraph was set at “15 per mille” for residences and workplaces (including those subject to a construction servitude), to apply until 30/9/2017 (inclusive).
[93] By the Decision annexed to Council of Ministers Decision No. 2018/11674 dated 30/4/2018 (Official Gazette No. 30412 of 5/5/2018), the land registry fee collected at the rate of “20 per mille” on the transactions listed in this paragraph was set at “15 per mille” for residences and workplaces (including those subject to a construction servitude), to apply until 31/10/2018 (inclusive).
[95] By Article 16 of Law No. 5615 dated 28/3/2007, the parenthetical provision in this subparagraph “(This price may not be less than their separately registered values, if any, or otherwise half of the property tax value of the immovable property over which these rights are established)” was amended to read “(This price may not be less than half, or more than twice, the property tax value of the immovable property over which the right is established)”.