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
PART FOUR – Land Registry and Cadastre Fees
Article 57 – Subject matter
The land registry and cadastral transactions listed in Tariff No. (4) annexed to this Law are subject to land registry and cadastral fees.
Article 58 – Person liable
(First sentence amended: 21/1/1982 - 2588/9 art.) The persons specified in the tariff annexed to this Law shall pay the land registry and cadastral fees; for transactions not specified in the tariff, unless the parties have agreed otherwise, the following persons shall be liable for payment.
a) Persons acquiring ownership and rights in rem other than ownership (if there is more than one acquiring person, they shall pay the fees in proportion to their shares),
b) In the establishment of a mortgage, the persons establishing the mortgage,
c) In cadastral transactions, the persons in whose names registration is made,
d) In the registration, in the name of the heir, of bare ownership by reason of inheritance, the persons holding bare ownership,
e) In cases of revocation, the party revoking the transaction,
f) In transactions other than these, the persons in whose favour the transaction is carried out.
CHAPTER TWO – Exemptions
Article 59 – Transactions exempt from fees
(Amended: 21/1/1982 - 2588/10 art.)
The following transactions are exempt from fees:
a) Transactions requiring registration or annotation, and cancellations thereof, in respect of immovable property and other rights in rem to be acquired by administrations with general and special budgets, special provincial administrations, investment monitoring and coordination directorates, municipalities and villages,[16][17]
b) Registration and transactions requiring annotation in respect of immovable property and other rights in rem to be acquired by associations serving the public interest and foundations granted tax exemption by the President of the Republic, and transactions requiring registration or annotation, and cancellations thereof, in respect of facilities belonging to such associations and foundations and immovable property and other rights in rem subsequently acquired by such facilities.[18]
c) Correction of land register entries to rectify errors made by land registry and cadastral administrations through no fault of the persons concerned, or to reflect corrections made ex officio by civil registry administrations,[19]
d) Copies of records and documents requested by courts, enforcement and bankruptcy offices and other public offices,
e) Registration and transactions requiring annotation, and cancellations thereof, in respect of immovable property and other rights in rem to be acquired by foreign states for diplomatic or consular needs, on condition of reciprocity,
f) Registration, annotation and cancellation of entries relating to acquisitions made for archaeological research (the Ministry of Finance shall determine the conditions for applying this exemption after obtaining the opinion of the Ministry of National Education, and shall announce them in the Official Gazette),
g) Registration, annotation and cancellation of entries relating to residences to be constructed under Law No. 7269, acquisitions made under Law No. 4753, and animal shelters constructed by benefiting from loans of T. C. Ziraat Bankası pursuant to Law No. 3202,
h) Registration, annotation and cancellation of entries for buildings, independent units or floors created by construction on land or additions to a building within a maximum of five years beginning with the year following the year in which natural disasters such as earthquakes, floods and fires occurred, in the areas affected by those disasters (these areas shall be jointly determined by the Ministries of Finance and Development and Housing),
i) Registration, annotation and cancellation of entries for immovable property acquired for this purpose by legal persons holding an Incentive Certificate issued by the State Planning Organization for shipyard construction, and for buildings constructed or added to buildings on such property,
j) Any transfer or conveyance to others of immovable property acquired in the manner specified in subparagraphs (a), (e) and (f),
k) (Added: 4/12/1985-3239/91 art.) Transfer and acquisition transactions relating to immovable property contributed as capital by associations affiliated with the Physical Education Organization to joint-stock companies established exclusively to engage in sports, and immovable property transferred to such companies.
l) (Added: 30/7/2003-4962/13 art.) Mortgages relating to loans to be extended within the scope of Additional Article 2 added to the Mass Housing Law No. 2985 by Law No. 3645 dated 10.5.1990, and registration of these residences in the land register in the names of the beneficiaries.[20]
m) (Added: 14/7/2004-5226/20 art.) Transactions relating to the transfer and acquisition of registered immovable cultural property within the scope of the Law on the Protection of Cultural and Natural Assets No. 2863.
n) (Added: 30/12/2004-5281/9 art.; Amended: 18/6/2017-7033/8 art.) Subdivision, partition or consolidation of immovable property located in organized industrial zones, free zones, industrial zones, technology development zones and industrial estates; transactions requiring annotation due to the allocation of plots in those zones; transfer and registration of those plots and the buildings constructed thereon to the person to whom they are allocated; and change-of-type transactions.
o) (Added: 21/2/2007-5582/31 art.) Mortgage transactions to be established by housing finance institutions and mortgage finance institutions within the scope of housing finance defined in Article 38/A of the Capital Markets Law No. 2499,
p) (Added: 21/2/2007-5582/31 art.; Amended: 15/7/2016-6728/32 art.) In financial leasing transactions carried out within the scope of the Financial Leasing, Factoring and Financing Companies Law No. 6361 dated 21/11/2012, transfer of the leased immovable property to the tenant at the end of the term of the financial leasing contract.
r) (Added: 21/2/2007-5582/31 art.; Repealed: 4/6/2008-5766/11 art.)
In addition to the exemptions set out above, provisions concerning exemptions and exceptions in special laws are reserved.
CHAPTER THREE – Basis and Rates for Charging Fees
Article 60 – Basis for charging fees
Land registry and cadastral fees are charged for the transactions listed in Tariff No. (4), on an ad valorem or fixed basis according to the type and nature of the transactions.
Article 61 – Basis of value
For transactions subject to fees according to value, the values set out in Tariff No. (4) shall apply.
Article 62 – Mortgaged immovable property
In the donation of immovable property encumbered by a security right, the outstanding amount of the secured debt at the time the donation is made shall be deducted from the registered value of the immovable property.
Article 63 – Registered value, property tax value
(Amended: 3/4/2002-4751/5 art.)
The terms “registered value” or “property tax value” referred to in this Law mean the tax value determined pursuant to Article 29 of the Property Tax Law No. 1319.
(Second paragraph amended: 4/6/2008-5766/11 art.) In transfers and acquisitions of immovable property, the land registry and cadastral fee shall be calculated on the declared transfer and acquisition price, subject to a minimum assessment base equal to the property tax value.
(Paragraph added: 18/2/2009-5838/16 art.) In transfers and acquisitions of immovable property subject to a construction servitude, the fee shall be calculated on the full transfer and acquisition price.
(Paragraph amended: 4/6/2008-5766/11 art.) If, after a transaction has been carried out in the land register, it is determined that a fee was paid on a price lower than the property tax value or that the declared transfer and acquisition price does not reflect the actual situation, the fee corresponding to the difference shall be assessed additionally or ex officio. For the land registry and cadastral fee assessed in this manner, the tax loss penalty provided for in the Tax Procedure Law No. 213 shall be imposed at an amount equal to the fee lost. No assessment may be made under this paragraph on the basis of decisions of valuation commissions.[22]
Tax base fractions up to 10 New Turkish Liras shall be disregarded in calculating the fee.[23]
The Ministry of Finance is empowered to determine the procedures and principles for the implementation of this Article.
Article 64 – Rate of fee
Land registry and cadastral fees shall be charged at the rates set out in Tariff No. (4).
Where several transactions are carried out at the same time, each transaction shall be subject to a separate fee. However, this paragraph shall not apply to partitions made by way of subdivision.
For the purpose of calculating fees relating to bare ownership and usufruct rights, one third of the registered value shall be allocated to bare ownership and two thirds to the usufruct right.
Article 65 – Correction fee
A correction fee shall be charged upon registration of buildings and other facilities to be newly constructed on land and plots registered in the land register, or upon changes in any kind of characteristic.
CHAPTER FOUR – Payment of the Fee
Article 66 – Payment procedure
Land registry and cadastral fees shall be paid against a receipt.
The Ministry of Finance is empowered to regulate the manner thereof.
Article 67 – Place of payment
(Amended: 21/1/1982 - 2588/11 art.)
Land registry and cadastral fees shall be paid to the tax office at the place where the transaction is carried out. They may also be collected by the relevant institutions if authorized by the Ministry of Finance.
Article 68 – Time of payment of cadastral and land registration fees
(Amended: 4/12/1985-3239/92 art.)
Cadastral and land registration fees shall be paid within one year of their accrual (in disputed matters, within one year beginning on the first day of the month following the date on which the judgment becomes final).
In joint ownership, the full accrued fee shall be collected from the co-owner in actual possession of that immovable property, without prejudice to the right of recourse against the other co-owners; if more than one co-owner is in actual possession, it shall be collected from any one of them.
However, if the immovable property for which cadastral and land registration procedures have been completed is transferred within this period, the fee shall be paid before registration is made in the name of the new owner.
The provision of Article 71 of the Land Registration Law is reserved.
CHAPTER FIVE – Miscellaneous Provisions
Article 69 – Security for the fee
Immovable properties for which a fee has accrued under the Land Registration Law and which are registered in the land register shall serve as security for cadastral fees, and if ownership changes, the fee shall also be collected from the new owner.
Article 69 bis – Lists to be submitted and liability
(Added: 2/1/1982 - 2588/12 art.)
Within 15 days at the latest from the beginning of the month following the date of the transaction, land registry and cadastral administrations shall report to the relevant tax office the name and address of the transferor and acquirer, the value of the immovable property taken as the basis for the fee and its characteristics, and notaries shall submit to that office a copy of each contract for transfer of possession of immovable property that they have drawn up or certified. Both shall provide this information or these documents together with lists whose form and content shall be determined by the Ministry of Finance.
Those who fail to fulfil the obligation to notify under this Law shall be subject to the penalty applicable to persons specified in subparagraphs 1, 2 and 3 of Article 150 of the Tax Procedure Law No. 213.
(Amended: 4/12/1985-3239/93 art.) Before issuing a building use permit (occupancy certificate) for buildings newly constructed on plots, land or existing buildings, municipalities and the relevant officials of the Ministry of Public Works and Housing shall be required to request (…)[24] documents showing that the necessary fee has been paid.
Article 70 – Execution of the contract outside the office
(First paragraph amended: 4/12/1985-3239/94 art.) If, upon request, land registry officers go outside the office to carry out land registry transactions such as establishing, amending or cancelling a right, two thirds of the temporary duty travel allowance received by a first-grade civil servant shall be paid as a deposit into the treasury cash office as compensation. Upon completion of the duty, half of this amount shall be recorded as revenue for the Treasury. The other half shall be distributed as compensation among the relevant officers in accordance with the principles specified in the Regulation to be prepared by the General Directorate of Land Registry and Cadastre. If the visit to the requested place is cancelled, the deposited money shall be returned to the person concerned. The parties to the transaction shall provide the usual means of transport.
If travel outside the office is required for matters such as subdivision, partition or area measurement, the relevant officers shall be paid travel expenses in accordance with the Travel Expenses Law.
Notes
[16] By Article 11 of Law No. 5766 dated 4/6/2008, the phrase “with general and annexed-budgeted departments” in this subparagraph was amended to read “with general and special-budgeted administrations.”
[17] By Article 5 of Law No. 7566 dated 4/12/2025, the phrase “investment monitoring and coordination directorates,” was added after the phrase “special provincial administrations,” in this subparagraph.
[18] By Article 51 of Decree-Law No. 700 dated 2/7/2018, the phrase “by the Council of Ministers” in this subparagraph was amended to read “by the President of the Republic.”
[19] By Article 23 of Law No. 7491 dated 27/12/2023, the phrase “correction of errors” in this subparagraph was amended to read “correction of errors and correction of land registry records as a result of corrections to be made ex officio by population directorates.”
[20] By Article 11 of Law No. 5766 dated 4/6/2008, the phrase “additional Article 1” in this subparagraph was amended to read “Additional Article 2.”
[22] By Article 6 of Law No. 7566 dated 4/12/2025, the phrase “at a rate of 25%” in this paragraph was amended to read “onefold.”
[23] By Article 43 of Law No. 5281 dated 30/12/2004, the phrase “ten million liras” in this Article was amended to read “10 New Turkish Liras.”
[24] By Article 9 of Law No. 7327 dated 9/6/2021, the phrase “to the tax office” in this paragraph was removed from the text of the Article.