If you are living abroad and considering selling a property you own in Turkey, the process is clear and standardized, whether you attend the transfer in person or use a representative. The legal transfer of ownership must be completed either at a land registry office (tapu müdürlüğü) under the Land Registry and Cadastre authority or before a notary public, both of which have statutory competence to finalize real estate sales. [1][4]
Where and how the sale is completed
Property ownership in Turkey transfers only through an official title deed conveyance at the land registry office or, since 1 July 2023, through a notarized real estate sale contract that is electronically registered to the land registry by the notary. The General Directorate of Land Registry and Cadastre (Tapu ve Kadastro Genel Müdürlüğü, TKGM) confirms that foreign sellers follow the same conveyance procedures as Turkish citizens at the land registry. The Ministry of Justice has formally authorized notaries to perform real estate sales and to submit the transfer electronically to the land registry, giving sellers a second, legally valid channel. [1][4]
Appointments for registry-office transfers are arranged through TKGM’s central appointment system or via the WebTapu portal. Both seller and buyer (or their authorized representatives) attend with identity documents, tax identification numbers, photographs if required, and the signed sale application prepared by the registrar. Fees and taxes are paid through the integrated payment system before issuance of the new title deed. TKGM publishes the step sequence, required documents, and service standards for these transactions. [1][5]
Required documents and representation options
A foreign seller must present an original passport and a notarized Turkish translation, a Turkish tax identification number, and, where requested by the office, a recent passport-style photograph. If the seller cannot attend, they may appoint a representative via a power of attorney (vekaletname). Powers of attorney issued by Turkish notaries are accepted, as are those issued abroad if duly apostilled and translated into Turkish, or executed at a Turkish consulate. The Ministry of Foreign Affairs confirms that Turkish consulates issue and certify powers of attorney for use in Turkey. [1][6]
If the sale is completed at a notary, both parties sign the notarized sale agreement, the notary collects the statutory fees and transmits the transaction to the land registry system for registration. The notary verifies identities and documents and ensures that the legal description matches the registry records before transfer. After the registry confirmation, the buyer receives the updated title deed record, and the seller’s ownership ceases as of registration. [4]
Fees, taxes, and who pays what
The title deed conveyance fee (tapu harcı) is assessed at 4% of the declared sales value recorded at the land registry. Under the Fees Law No. 492, both parties are legally liable for the fee, and in practice payment may be contractually allocated. The Revenue Administration publishes the rate and collection basis applicable at transfer. This fee is payable regardless of whether the sale is completed at the land registry or through a notary, as the registry entry is the taxable event. [2]
Capital gains tax applies if an individual sells a property within five years of acquisition. Article 80 of the Income Tax Law No. 193 classifies gains from disposal of immovable property within five calendar years as taxable. After five years, the gain from an individual’s sale is exempt. Non-resident individuals are taxed in Turkey on Turkish-source income, and gains are declared through the annual return within statutory filing periods published by the Revenue Administration. Progressive rates apply under the prevailing income tax brackets for the relevant tax year. Sellers should keep documentary evidence of acquisition cost, allowable expenses, and the sale price for accurate calculation. [3]
Value-added tax (VAT) is not charged on second-hand sales between individuals who are not engaged in commercial real estate trading. The VAT Law No. 3065 and Revenue Administration guidance indicate that delivery of immovable property is within the scope of VAT only when performed as part of a commercial, industrial, or professional activity; casual disposals by individuals are outside scope. First-time deliveries by developers may be subject to VAT, but resales by private individuals are generally not. Professional tax advice is recommended for case-specific assessment, as Domianatolia does not provide individualized tax or investment advice. [7]
Practical steps and timeline
The sale process begins with a conditional agreement on price and terms, followed by submission of the sale application to the land registry or execution at a notary. TKGM’s workflow typically includes identity checks, verification of title and encumbrances, calculation of fees, and scheduling of the signing appointment. When documents are complete and fees are paid, same-day or next-day completion is common within published service standards, although high-volume districts may require more lead time. The WebTapu system enables electronic pre-application, document upload, and status tracking, including for transactions involving foreign nationals. [1][5]
Fund transfers are made directly between the parties; Turkish law does not mandate escrow, though parties may use bank escrow by agreement. For risk management, many buyers and sellers coordinate simultaneous bank transfer and title signing at the registry office or notary. The official transfer of ownership occurs only upon registration in the land registry following the signed sale deed or notary submission. Sellers should not release possession until confirmation that the registry has finalized the transfer. [1][4]
Using a power of attorney from abroad
Sellers outside Turkey commonly authorize a lawyer or trusted agent to complete the transaction. A power of attorney prepared at a Turkish consulate is executed under Turkish notarial form and does not require apostille. A power executed before a foreign notary must be apostilled under the Hague Convention, translated into Turkish by a sworn translator, and notarized in Turkey before it is accepted by the land registry or the notary performing the sale. The Ministry of Foreign Affairs provides guidance on issuing and using such documents for legal transactions in Turkey. [6]
Key legal points and common restrictions
The Land Registry Law No. 2644 and related regulations govern the formalities for real estate transfers to and from foreign nationals. Foreigners may freely dispose of their property, subject to the same encumbrances, mortgages, or annotations that would apply to any owner, which the registrar will check before approving the transfer. If there are liens or court annotations, the registrar will require resolution or written consent as appropriate before registration. TKGM’s guidance for foreign transactions confirms parity of procedure with Turkish citizens and outlines any additional identification requirements. [1]
As of 2023, notaries share concurrent competence for real estate sales, which broadens access but does not change the fee and tax obligations that attach at registration. The Ministry of Justice’s implementation details clarify that the notary’s electronic notification to the registry is essential; no transfer occurs until the registry records the change of ownership. Sellers should ensure that the declared sale value complies with legal requirements, as the conveyance fee is calculated on that value and misdeclaration carries administrative penalties under the Fees Law. [2][4]
Summary
Reselling property as a foreigner in Turkey involves selecting either a land registry office transfer or a notarized sale with electronic registration, preparing the required identification and tax number, paying the statutory 4% conveyance fee, and addressing any capital gains tax if the sale occurs within five years of acquisition. Powers of attorney issued through Turkish consulates or properly apostilled abroad allow remote completion. Official guidance from TKGM, the Ministry of Justice, and the Revenue Administration provides the legal basis and procedural steps. For tax calculations and filing obligations, engage a licensed tax professional, as individual circumstances vary and filing deadlines and brackets are updated periodically. [1][2][3][4][5][6][7]
Related Questions:
– Q#: What taxes do foreigners pay when selling real estate in Turkey?
– Q#: Can I sell my Turkish property through a power of attorney from abroad?
– Q#: How do notary-conducted real estate sales work in Turkey?
– Q#: How are capital gains on Turkish property calculated for non-residents?
References:
[1] General Directorate of Land Registry and Cadastre (TKGM). “Guidance for Real Estate Transactions and Services (including foreign nationals) and WebTapu.” https://www.tkgm.gov.tr/
[2] Republic of Türkiye Revenue Administration (Gelir İdaresi Başkanlığı). “Title Deed Fee (Tapu Harcı) – Law No. 492 and Rates.” https://www.gib.gov.tr/
[3] Republic of Türkiye Revenue Administration (Gelir İdaresi Başkanlığı). “Income Tax Law No. 193 – Article 80 (Gains from Disposal of Property) and Annual Return Obligations.” https://www.gib.gov.tr/
[4] Republic of Türkiye Ministry of Justice. “Notaries Authorized for Real Estate Sales – Implementation of Notarized Property Conveyance (2023).” https://www.adalet.gov.tr/
[5] e-Government Gateway / TKGM. “WebTapu and Appointment System for Title Deed Transactions.” https://www.turkiye.gov.tr/tapu
[6] Republic of Türkiye Ministry of Foreign Affairs. “Powers of Attorney and Notarial Services at Turkish Consulates.” https://www.mfa.gov.tr/
[7] Republic of Türkiye Revenue Administration (Gelir İdaresi Başkanlığı). “VAT Law No. 3065 – Scope and Exemptions; Guidance on Immovable Property Sales.” https://www.gib.gov.tr/
Disclaimer: This article is for informational purposes only and does not constitute legal, financial, or investment advice. Property law and tax rules in Turkey change frequently. Consult a licensed Turkish lawyer, accountant, or real estate professional before making any purchasing decision.