Property glossary: Turkey and beyond

This glossary explains the terms you meet when buying, owning, letting and selling property in Turkey as a foreigner, with a short set for Northern Cyprus, Portugal and Dubai. Definitions reflect the rules as checked in November 2026. Fees and thresholds change, so confirm the details with your lawyer or tax adviser before you act.

Buying as a foreigner

Foreign buyer eligibility (Article 35): Reciprocity rule · Tapu Kanunu Article 35; Foreign individuals buy property in Turkey under Article 35 of the Land Registry Law (Law 2644), as amended by Law 6302 in 2012. That amendment dropped the old reciprocity requirement; eligibility now depends on the buyer's nationality being on a list set by the President. Before you commit, ask your lawyer to confirm that your nationality is eligible and that the property sits outside any restricted zone.; Read more Official source
30-hectare and 10% district limits: Area limits · Land ownership caps for foreigners; The area limits cap how much land a foreign individual may own in Turkey: no more than 30 hectares nationwide and no more than 10% of the privately ownable land in any one district. The President may double the 30-hectare limit to 60 hectares. Turkish companies with foreign capital buy under a different article (Article 36), which does not apply these caps. The limits mainly matter for large land purchases.; Official source
Military and security clearance: Military zone check · Askeri izin; Military and security clearance is the check that confirms whether a property lies inside a military forbidden zone, military security zone, strategic zone or special security zone. Land inside such zones needs clearance from the military or the provincial police. Outside them, approval is reported to be routine and to take about 1 month, and zone mapping is complete in 58 provinces, which shortens the process there.; Official source
Sworn translator (yeminli tercüman): A sworn translator (yeminli tercüman) is a translator authorised to produce official translations and to interpret at official procedures. If you do not speak Turkish, you must attend the title deed signing with a sworn translator, and a notarised translation of your passport is standard. There is no official 2026 fee schedule, so agree the cost in advance.; Read more Official source
Notary (noter): A notary (noter) is a public official in Turkey who certifies documents, signatures and translations. For foreign buyers the notary typically certifies the translation of your passport, and an off-plan promise-to-sell contract must be notarised to count towards citizenship. The title transfer itself takes place at the title deed office, not at the notary, so do not treat a notarised contract as a completed transfer.; Official source
Foreign-currency conversion document (DAB): Döviz Alım Belgesi · Currency exchange certificate; A foreign-currency conversion document (Döviz Alım Belgesi, DAB) is a bank document proving that foreign currency was sold to a bank operating in Turkey before the sale. Foreign individuals buying by purchase are reported to need it at the title deed office, even when they are not applying for citizenship. Convert your funds through a Turkish bank and keep the document; citizenship files also need a bank receipt showing payment to the seller.; Read more Official source
Promise-to-sell contract (satış vaadi sözleşmesi): Sales promise contract; A promise-to-sell contract (satış vaadi sözleşmesi) is a notarised agreement in which the seller, usually a developer, commits to transfer a property at a later date. For citizenship, an off-plan purchase can qualify through such a contract of at least USD 400,000 carrying a 3-year no-sale and no-assignment annotation; the ministry then verifies the annotation and issues a conformity certificate (uygunluk belgesi). Have a lawyer review the contract before you sign.; Official source

Title deeds and documents

Title deed (tapu): Tapu senedi; The title deed (tapu) is the official record of ownership of real estate in Turkey, registered at the land registry. Your ownership dates from the tapu registration date, which also starts the clock for the 5-year capital gains rule. In Turkey the main title distinction is between kat irtifakı (construction servitude) and kat mülkiyeti (full condominium title). Check the owner, the title type and any annotations before you pay anything.; Read more Official source
Condominium title (kat mülkiyeti): Full ownership title; Kat mülkiyeti is full condominium ownership: a title for an individual unit in a completed building, issued after the occupancy permit (iskân). It is the final form of title for a flat or villa in a development. Property with kat mülkiyeti qualifies for citizenship by investment, as does property with kat irtifakı, so check which one the seller holds before you agree a price.; Official source
Construction servitude title (kat irtifakı): Kat irtifakı is a construction-servitude title, typical for off-plan and newly built property before the occupancy permit is issued. It converts to kat mülkiyeti once the building receives its iskân. Property with kat irtifakı qualifies for citizenship by investment, but you should still ask your lawyer when the developer expects to obtain the occupancy permit and what happens if it is delayed.; Official source
TKGM (Land Registry and Cadastre): Tapu ve Kadastro Genel Müdürlüğü · General Directorate of Land Registry and Cadastre; TKGM (Tapu ve Kadastro Genel Müdürlüğü) is the General Directorate of Land Registry and Cadastre, the government body behind Turkey's title deed offices and land records. It publishes the annual fee tariff, including the revolving-fund fees, and issues the circulars that govern foreign purchases, such as the rules on valuation reports and the DAB. Its tariff changes every year, so check that any figure you rely on is current.; Official source
Title annotation (şerh): No-sale annotation; An annotation (şerh) is a note entered on the title deed register that restricts or records something about the property. For citizenship by investment, the title carries a 3-year no-sale annotation, so the property cannot be sold during that period. When you buy a resale property, ask your lawyer to check the register for annotations, as they can affect whether and when the property can be transferred.; Official source
SPK-licensed valuation report: Valuation report · Ekspertiz raporu; An SPK-licensed valuation report is an independent appraisal by a valuer licensed by the Capital Markets Board (SPK). Since 9 December 2024 it is reported to be no longer required at the title deed office for ordinary purchases by foreigners, but it is still required for citizenship applications, where it is ordered through WebTapu/TADEBİS. No reliable 2026 figure for its cost was found, so ask for a quote.; Read more Official source

Costs and taxes

Title deed fee (tapu harcı): Tapu transfer tax · Title deed tax; The title deed fee (tapu harcı) is the state fee charged when ownership is transferred at the land registry. It is 4% of the declared price in total, 2% from the buyer and 2% from the seller, and the rate is unchanged for 2026. Foreigners are reported to pay the same rate as Turkish citizens. Contracts sometimes shift the whole fee to one party, so check who pays what before you sign.; Read more Official source
Revolving-fund fee (döner sermaye): The revolving-fund fee (döner sermaye) is a service charge collected by the land registry for each title transaction, on top of the title deed fee. It scales with a local coefficient and is reported at 2,227 TL per sale at coefficient 1 for 2026. Transactions involving a foreign party carry an additional flat fee, reported in the 2026 TKGM tariff as 20,868 TL per property or unit. TL amounts are revalued every 1 January.; Read more Official source
Declared price and tax value (emlak vergisi değeri): Beyan edilen bedel · Property tax value; The declared price is the sale price stated at the land registry, and it is the base for the title deed fee. It may not be lower than the property's tax value (emlak vergisi değeri), the value used for annual property tax. Since 19 December 2025 the penalty for under-declaring has been one times the tax lost, up from 25%. Declare the real price agreed with the seller.; Read more Official source
VAT on new builds (KDV): Katma değer vergisi; VAT (KDV) applies to new-build residential property and is borne by the buyer. The standard rates are 10% for a net area up to 150 m² and 20% for 150 m² or more, in force since 10 July 2023 and unchanged for 2026. Foreign buyers of a new build may qualify for an exemption on first delivery, so ask the developer how VAT will be handled before you agree the payment plan.; Official source
VAT exemption for foreign buyers: KDV istisnası · KDV Law Article 13/i; The VAT exemption for foreign buyers (KDV Law Article 13/i) removes VAT on the first delivery of a newly built home or workplace to a foreign individual not settled in Turkey. According to published guidance, at least 50% of the price must be brought into Turkey in foreign currency before the invoice date and the rest within 1 year, and the property must be kept for at least 1 year, or the VAT becomes payable.; Official source
DASK (compulsory earthquake insurance): Zorunlu deprem sigortası; DASK is Turkey's compulsory earthquake insurance for residential buildings, run by the Natural Disaster Insurance Institution. A new tariff applied from 1 January 2026 and the maximum cover has been updated monthly since, so check the current limit when you buy or renew. If the value of your home is above the DASK maximum, ask an insurer about additional cover.; Official source
Annual property tax (emlak vergisi): Property tax (emlak vergisi) is the annual tax on buildings and land, charged on the property's tax value. For a residence the rate is 0.1%, or 0.2% within metropolitan municipality limits; other buildings, building plots and land have their own rates. 2026 is a general revaluation year, and 2026 values may not exceed three times the 2025 value. From 2027 values rise by the full revaluation rate.; Read more Official source
High-value residential property tax (değerli konut vergisi): DKV · Luxury home tax; The high-value residential property tax (değerli konut vergisi) is an annual tax on homes whose building tax value, set by the General Directorate of Land Registry and Cadastre, exceeds a threshold. For 2026 no tax is due up to 17,711,000 TL; above that, rates start at 0.3% and rise in bands to 1.0%. The 2026 return was due by 20 February 2026, so check the threshold if you buy at the top of the market.; Official source

Residency and citizenship

Short-term residence permit (ikamet izni) through property: Kısa dönem ikamet izni · Tourist residence permit; A short-term residence permit (kısa dönem ikamet izni) can be granted to foreigners who own a home in Turkey. The home must have been worth at least USD 200,000 (in TL equivalent) on the date it was acquired, used as your residence and not rented out; first applications also need an address certificate (numarataj belgesi) from the municipality. The older USD 75,000 and USD 50,000 thresholds are out of date.; Official source
Closed neighbourhoods for residence permits: Areas closed to foreign residents; Closed neighbourhoods are areas where new foreign residents cannot register an address because foreigners exceed a set share of the local population. Under the rule in force from 1 July 2022, the threshold was reported as 20% (one ministerial statement gave 25%), and 1,169 neighbourhoods in 63 provinces were closed at that time. The current list could not be confirmed, so check the exact address with Göç İdaresi or e-ikamet before buying.; Official source
Turkish citizenship by investment: Citizenship by real-estate investment · Turkish CBI; Turkish citizenship by investment allows a foreigner to apply for citizenship after buying real estate worth at least USD 400,000 (or the foreign-currency equivalent), with a 3-year no-sale annotation on the title. Only property with kat mülkiyeti or kat irtifakı, or land with a building on it, qualifies; empty land and fields no longer do. A spouse and children under 18 are reported to be eligible for inclusion in the application.; Read more Official source
Amount-determination certificate (TTB): Vatandaşlık Kazanımına Esas Tutar Tespit Belgesi; The amount-determination certificate (TTB, Vatandaşlık Kazanımına Esas Tutar Tespit Belgesi) is the document in a citizenship file that sets the value counted towards the USD 400,000 threshold. It is issued alongside an SPK-licensed valuation and is not binding for title deed fee purposes. Reported 2026 changes to its validity have not been confirmed by official sources, so check the current rules with your lawyer.; Read more Official source

Renting out

Short-term rental permit (Law 7464): Tourism rental permit · Airbnb law; A short-term rental permit is the tourism rental permit from the Ministry of Culture and Tourism that Law 7464 requires for letting a home for 100 days or less in a single let. You must hold it before the rental contract is made; a single let of more than 100 days is outside the law. Separately, the law fines anyone who lets the same home more than four times within a year of the first contract, each time on a contract of more than 100 days.; Official source
Short-let permit conditions: Neighbour consent rule; Short-let permit conditions are the extra rules Law 7464 attaches to tourism rental permits. In a building with several units, all flat owners in that building must consent unanimously, and in buildings with more than 3 units one lessor may hold permits for at most 25% of them. Tenants may not sublet short-term in their own name, and anyone other than the owner may let the property only through A-group travel agencies.; Official source
Rental income tax (GMSİ): Gayrimenkul sermaye iradı; Rental income tax is the income tax due on rent from Turkish property, declared as rental income (GMSİ). For 2026 income it is charged at progressive rates, starting at 15% up to 190,000 TL and 20% up to 400,000 TL, with higher bands above. A Council of State stay order treats plain short-term letting as rental income, but the decision on the merits is pending, so ask a Turkish accountant how to file.; Official source
Residential rent exemption: Mesken kira istisnası; The residential rent exemption is the amount of annual rent from a home that is free of income tax: 58,000 TL for 2026 income. It does not apply to landlords who must file a return for commercial, agricultural or professional income, or whose combined income exceeds an annual limit, reported as 1,500,000 TL for 2026. A proposal to abolish the exemption was dropped from Law 7566.; Official source

Selling

Capital gains tax (değer artış kazancı) and the 5-year rule: Değer artış kazancı vergisi; Capital gains tax (değer artış kazancı) is income tax on the profit from selling Turkish property within 5 years of acquisition, counted from the tapu registration date. Inherited and gifted property is exempt. For 2026 the first 150,000 TL of total gains is exempt, and the rest is taxed at the progressive income tax rates of 15% to 40%. Reports that the 5-year rule will be abolished concern drafts only.; Read more Official source
Inflation indexation (Yİ-ÜFE): Endeksleme; Inflation indexation is the adjustment that increases your purchase cost by the domestic producer price index (Yİ-ÜFE) when a capital gain is calculated. It applies only if the index rose by 10% or more over the period, and the month of sale is excluded. If you sell within the 5-year window, indexation can reduce the taxable gain, so keep your purchase documents and the registered price.; Read more Official source
Special return for non-residents (münferit beyanname): A special return (münferit beyanname) is the one-off tax return a non-resident seller files for a taxable property gain. Non-resident individuals who are not otherwise required to file an annual return must file it with the tax office where the property is located within 15 days of the gain. Resident individuals declare the gain in their annual return in March of the following year.; Read more Official source

Building and planning

Occupancy permit (iskân): Iskan · Yapı kullanma izin belgesi; The occupancy permit (iskân) is the certificate confirming that a completed building may be used as built. It is what allows a kat irtifakı title to be converted into full kat mülkiyeti. When you buy a new or recently completed home, ask whether the iskân has been issued and ask your lawyer to check the title type, since the two go together.; Official source
Off-plan purchase: Projeden satış; An off-plan purchase means buying a property before construction is finished, usually from a developer. The title is typically kat irtifakı until the occupancy permit is issued, and for citizenship the purchase is documented with a notarised promise-to-sell contract. Check the developer's permits, the title status of the land and the payment schedule with your lawyer before paying a deposit.; Read more Official source
Urban regeneration (kentsel dönüşüm): Risky building renewal; Urban regeneration (kentsel dönüşüm) is the rebuilding of buildings or areas officially designated as risky. According to a 2026 legal guide, new flats from such projects of up to 150 m² net benefit from a reduced 1% VAT rate, while those of 150 m² or more pay 20%. The date the general 1% rate ended for other projects could not be confirmed, so ask the developer which VAT rate applies to your unit.; Official source
Building plot and land (arsa and arazi): Arsa is a building plot zoned for construction, while arazi is land such as fields outside zoned areas. The difference affects tax: property tax is 0.3% on a plot and 0.1% on land at normal rates, doubled within metropolitan municipality limits. It also affects citizenship, since empty land and fields no longer qualify; only land with a building on it does.; Official source

Other markets

Permission to Purchase (Northern Cyprus): Satın alma izni; Permission to Purchase (satın alma izni) is the Council of Ministers approval a foreigner needs in Northern Cyprus before title can transfer. Under temporary decrees issued in 2026, a foreigner may buy, among other options, up to 3 apartments or one detached house on land up to 3,300 m². New contracts must be registered at the Land Office, and the permit applied for, within 1 month, or the contract is reported to be void. The decrees may change again.; Read more Official source
Title deed types (Northern Cyprus): Exchange title · Allocation title · Eşdeğer · Tahsis; Northern Cyprus title deed types describe the history of the land: pre-1974 Turkish or foreign title, exchange (eşdeğer) title, allocation (tahsis) title, and TRNC-issued titles for new builds. Exchange and allocation titles over land owned by Greek Cypriots before 1974 carry claims risk, handled in the north by the Immovable Property Commission. Courts in the Republic of Cyprus have jailed foreigners for developing or selling such land, so independent legal checks are essential.; Read more Official source
NIF (Portuguese tax number): Número de Identificação Fiscal; The NIF (Número de Identificação Fiscal) is the Portuguese tax number, required for any property purchase in Portugal. There are no nationality restrictions on buying property there, but you need a NIF before you can complete a purchase, so obtaining one is usually the first practical step for a foreign buyer. Ask your lawyer to arrange it early in the process.; Read more Official source
IMT (Portuguese property transfer tax): Imposto Municipal sobre as Transmissões Onerosas de Imóveis; IMT is Portugal's property transfer tax, paid by the buyer. Since 25 May 2026, non-resident buyers of residential urban property pay a flat 7.5% with no exemption or reduction, unless an exception applies, such as becoming Portuguese tax resident within 2 years; the difference is then refunded on request. Stamp duty of 0.8% of the higher of the price and the tax value is charged on top.; Read more Official source
IMI (Portuguese annual property tax): Imposto Municipal sobre Imóveis; IMI (Imposto Municipal sobre Imóveis) is Portugal's annual municipal property tax. For urban property it is 0.3% to 0.45% of the tax value (VPT), set each year by the municipality, and 0.8% for rural property. Owners of residential property with a total tax value above €600,000 are reported to pay an additional tax (AIMI) as well, due in September.; Read more Official source
Oqood and escrow (Dubai): Off-plan registration Dubai · DLD fee; Oqood is the Dubai Land Department (DLD) system for registering off-plan purchases, and payments for such projects go into project escrow accounts. The DLD transfer and registration fee of 4% of the price is paid on Oqood registration, with no second 4% at handover. Fixed admin and trustee fees come on top, and sources disagree on their 2026 amounts, so ask for a written breakdown.; Read more Official source

Definitions are short summaries based on rules checked in November 2026; they are not legal or tax advice. Rules and fees change.