Can Foreigners Buy Property in Turkey? Rules, Limits and Process 2026

Foreign natural persons may buy a home, a commercial unit or a building plot in Turkey if they are nationals of a country designated by the President (Cumhurbaşkanı) and comply with the statutory restrictions; the legal basis is Article 35 of the Land Registry Law No. 2644 (Tapu Kanunu). The main limits are 30 hectares per person nationwide, 10% of a district’s area subject to private ownership, and the ban on acquisitions in military restricted zones. Ownership passes through a sale contract made in official form and registration in the land register; the title deed fee is 20 per mille (2%) each for the buyer and for the seller.

What Does It Mean for a Foreigner to Acquire Property in Turkey?

Acquisition of immovable property (taşınmaz edinimi) means that a person obtains ownership of immovable property, or a limited real right over it, by registration in the land register (tapu sicili). Under Turkish law, a contract for the sale of immovable property must be made in official form, and ownership passes on registration in the land register (Article 237 of the Turkish Code of Obligations No. 6098 and Article 705(1) of the Turkish Civil Code No. 4721). In cases such as inheritance, a court judgment or compulsory enforcement, however, ownership is acquired before registration, but the owner can carry out acts of disposition only after registration (Article 705(2)). These rules apply to a foreign buyer in the same way; what differs are the restrictions on the buyer’s capacity to acquire.

These restrictions are set out in two articles of the Land Registry Law No. 2644. Article 35 governs foreign natural persons and commercial companies established in foreign countries, while Article 36 governs Turkish companies with foreign capital that are controlled by foreigners. What is commonly called a “title deed sale to a foreigner” (yabancıya tapu satışı) takes place within the framework of these two articles. Quotations from Turkish legislation, official announcements and court decisions in this article are our unofficial translations.

A Turkish citizen who has also acquired the citizenship of another state is not a foreigner in this sense. Under Article 44 of the Turkish Citizenship Law No. 5901, multiple citizenship is entered in the civil register only as a note; because Turkish citizenship continues, the person transacts with Turkish identity documents, and the restrictions specific to foreign nationals do not apply to them. The Your Key Türkiye page, which the General Directorate of Land Registry and Cadastre (TKGM) provides for foreigners, also states that if one of a person’s nationalities is Turkish, Turkish citizenship is taken as the basis. If the buyer has more than one foreign nationality, the same page says that the nationality granting the fewest acquisition rights is applied; if one of the nationalities belongs to a country whose nationals are not granted the right to acquire, the request is refused.

Persons who were Turkish citizens by birth and left Turkish citizenship with a permission to renounce (çıkma izni), and their descendants up to the third degree, are foreigners but benefit from the rights granted to Turkish citizens; on request, they are issued a Blue Card (Mavi Kart):

Article 28(1) of the Turkish Citizenship Law No. 5901 (unofficial translation):
“Persons who were Turkish citizens by birth and lost Turkish citizenship by obtaining permission to renounce it, and their descendants up to the third degree, continue to benefit in the same way from the rights granted to Turkish citizens, save for the exceptions set out in this article. Provisions on national security and public order are reserved.”

Article 36 of the Land Registry Law also leaves these persons out when determining whether a company has foreign capital. Because of the national security and public order reservation in Article 28 of Law No. 5901, if a property in a military zone is involved, the position should be confirmed separately with the land registry directorate.

On What Conditions Can Foreigners Buy Property in Turkey?

Three conditions must be met together: the buyer’s nationality must be among the countries designated by the President, the area limits must not be exceeded, and the property must not be located in a zone closed to foreigners. The basic rule is in Article 35(1) of the Land Registry Law:

Article 35(1) of the Land Registry Law No. 2644 (unofficial translation):
“Subject to compliance with statutory restrictions, foreign natural persons who are nationals of countries designated by the President in view of bilateral international relations and where national interests so require may acquire immovable property and limited real rights in Türkiye. The total area of immovable property and independent and permanent limited real rights acquired by foreign natural persons may not exceed ten percent of the district’s area subject to private ownership and thirty hectares per person nationwide. The President is authorized to increase the amount that may be acquired per person nationwide up to twofold.”

The article took its current form with Law No. 6302, which entered into force on 18 May 2012. The previous rule allowed a foreigner to acquire property only if their own country granted the same right to Turkish citizens (reciprocity, karşılıklılık or mütekabiliyet). In its decision of 9 April 2025, Case No. 2024/3682, Decision No. 2025/1832, the 7th Civil Chamber of the Court of Cassation (Yargıtay 7. Hukuk Dairesi) described this change as follows: “the practice of requiring a reciprocity condition for the acquisition of immovable property in our country by foreign natural persons was abandoned on 18 May 2012.” (Turkish citations write these numbers as “2024/3682 E., 2025/1832 K.”: E. stands for esas, the case number, and K. for karar, the decision number.)

a) The Buyer’s Nationality Must Be Among the Countries Designated by the President

The countries whose nationals are granted the right to acquire are designated by the President; before 2018 this power lay with the Council of Ministers (Bakanlar Kurulu). Whether the buyer’s nationality is among these countries can be learned from the land registry directorate that will handle the transaction. In its 2025 decision discussed below, the 7th Civil Chamber of the Court of Cassation also stated that the court hearing an action for cancellation of title and registration must ask the land registry directorate and TKGM (its department responsible for transactions by foreigners, Yabancı İşler Dairesi Başkanlığı) whether there is any obstacle to the foreigner’s acquisition.

Because the content of the list and the number of countries may change over time, this article does not name countries. An up-to-date confirmation of the buyer’s nationality should be obtained before the property is bought.

b) The Limits of 30 Hectares per Person and 10% of a District’s Area May Not Be Exceeded

There are two separate area limits. The first is personal: the total of the immovable property and independent and permanent limited real rights that a foreigner acquires nationwide may not exceed 30 hectares; the President may increase this amount up to twofold. The second applies at district level: the total area acquired by foreign natural persons in a district may not exceed 10% of the district’s area subject to private ownership.

When a home or commercial unit is bought, these limits usually do not affect the outcome; they matter mainly in purchases of large areas of land and in districts where foreigners have acquired a great deal of property. These restrictions do not apply, however, when a mortgage (taşınmaz rehni, ipotek) is created in favor of a foreigner (Article 35(2) of the Law).

c) There Is No Distinction by Type of Property, but Building Plots and Fields Carry a Project Requirement

The article does not distinguish between homes, commercial units, building plots (arsa) and fields (tarla). For unbuilt property (building plots and fields), however, an obligation arises to submit a project within two years; this obligation is explained in a separate section below.

d) The President May Restrict or Suspend Acquisitions

Article 35(3) of the Law gives the President a broad power over acquisitions by foreigners where national interests so require: the President “may determine, restrict, partially or fully suspend, or prohibit” them “by country, person, geographical region, period, number, ratio, type, nature, surface area and amount”. The rules can therefore change without an amendment to the Law, and the restrictions in force on the day of the transaction should be checked separately.

Key Limits and Rates (as of 30 October 2026)

• Nationwide limit per person: 30 hectares; the President may increase it up to twofold (Article 35(1) of the Land Registry Law).
• District limit: total acquisitions by foreigners may not exceed 10% of the district’s area subject to private ownership (same paragraph).
• Project for unbuilt property: submitted for the approval of the competent Ministry within two years of acquisition (Article 35(4)).
• Liquidation for breach: within a period not exceeding one year, to be given by the Ministry of Finance as the Law names it (today the Ministry of Treasury and Finance) (last paragraph of Article 35).
• Title deed fee: 20 per mille (2%) each for the transferor and for the transferee (item I-20/a of Tariff No. 4 annexed to the Fees Law No. 492).
• Foreign exchange purchase certificate: required before the sale where the buyer is a foreign natural person; the price in the official deed is set according to the amount in this certificate (Your Key Türkiye).
• Valuation report: not required in transactions that are not aimed at citizenship; TKGM Circular No. 2024/4 entered into force on 9 December 2024 (TKGM announcement, in Turkish) and was amended on 28 September 2026 (amendment announcement, in Turkish); the amendment concerns the procedure for the amount determination certificate (tutar tespit belgesi, TTB) in citizenship transactions, and a valuation report is still not required in transactions that do not involve citizenship.
• Property threshold for citizenship: at least USD 400,000 (Presidential Decision No. 5554, Official Gazette of 13 May 2022; details in our citizenship guide).
• Nature and value of the property for a residence permit: set by the Ministry of Interior (Article 31(6) of the Law on Foreigners and International Protection No. 6458). According to the document list of the Presidency of Migration Management (Göç İdaresi Başkanlığı), the home must be worth at least the equivalent in Turkish lira (TRY) of USD 200,000 on the date of acquisition and must not be used for income-generating purposes such as renting it out; the value should be confirmed with the Presidency of Migration Management before the transaction.
• Secure payment system: its use is not mandatory for sales made until 1 December 2026; the Ministry of Trade may extend this date by up to three months (additional Article 1 and provisional Article 1(10) of the Regulation on Real Estate Trade, Taşınmaz Ticareti Hakkında Yönetmelik).

Can Property in Military Restricted and Security Zones Be Sold to Foreigners?

As a rule, no; the scope of the ban depends on the type of zone. In addition to the restrictions in the Land Registry Law, the Law on Military Restricted Zones and Security Zones No. 2565 directly prohibits foreigners from acquiring immovable property in second-degree land military restricted zones:

Article 9(b) of Law No. 2565 (second-degree land military restricted zones; unofficial translation):
“Foreign natural and legal persons may not acquire immovable property in this zone. The President is authorized to decide on the liquidation of immovable property belonging to foreigners in the zone and to determine the form and conditions of the liquidation.”

Under subparagraph (c) of the same article, foreigners may not enter, reside or work in these zones, or lease property there, without permission. The subparagraph sets out the permitting authorities only for foreigners on official duty: civilians on duty receive permission from the governor’s office (valilik) after the opinion of the garrison command is obtained, and military personnel on duty from the General Staff (Genelkurmay Başkanlığı). Under Article 26 of Law No. 2565, a person who breaches this ban faces imprisonment of three to six months and a fine. In areas designated because of their proximity to military restricted zones or for other strategic reasons, the ban may be imposed by Presidential decision:

Article 28 of Law No. 2565 (unofficial translation):
“The President may decide that, in areas to be designated because of their proximity to military restricted zones or for other strategic reasons, foreigners may not acquire immovable property and may not lease it unless permission is obtained.”

The President is also authorized to decide on the liquidation of property belonging to foreigners in these areas and to determine the form and conditions of the liquidation (Article 29 of Law No. 2565).

For security zones, the rule is set out in a regulation. Under Article 24 of the Regulation on Military Restricted Zones and Security Zones (Official Gazette of 30 April 1983, No. 18033), as amended by Council of Ministers Decision No. 2014/6845 of 30 September 2014, “Property in military security zones that has not been expropriated may not be sold, transferred or leased to foreign natural and legal persons.” The sale of property in special security zones to foreign natural persons, on the other hand, is subject to the permission of the governor’s office; such property may not be sold to foreign legal persons other than commercial companies established abroad.

In practice, the zone boundaries are reflected in the land register. Under Article 35(5) of the Land Registry Law, the maps and coordinates of military restricted zones, military security zones and strategic zones are supplied by the Ministry of National Defense, and those of special security zones by the Ministry of Interior, to the Ministry to which TKGM is attached, and land registry transactions are carried out on the basis of this information. According to the Your Key Türkiye page, information on military zones has been entered in the land register in all provinces; whether a property lies in such a zone is determined from the land register records without asking the competent military commands. Whether the property lies within a zone should therefore be checked with the land registry directorate before the sale.

The 7th Civil Chamber of the Court of Cassation also required this inquiry. In its decision of 9 April 2025 (Case No. 2024/3682, Decision No. 2025/1832), the Chamber found that the first-instance court had examined the foreign plaintiff’s capacity to acquire only under the Land Registry Law, “while a decision should have been given according to the result of an examination and inquiry carried out also under Law No. 2565 on Military Restricted Zones and Security Zones”; holding the examination to be incomplete, it unanimously reversed the judgment.

Protected sites (sit alanı) involve a separate step. According to the Your Key Türkiye page, under TKGM Circular No. 2012/12 of 6 August 2012, if a foreigner’s acquisition application concerns a protected site, the land registry directorate asks the provincial unit of the Ministry of Culture and Tourism or of the Ministry of Environment, Urbanisation and Climate Change, depending on the nature of the site, whether the request complies with the legislation. This correspondence takes place only in applications to acquire immovable property and limited real rights; when the sale timetable for a property in a protected site is planned, this step should be taken into account.

The Two-Year Project Obligation for Foreigners Buying Building Plots and Fields

For a foreigner who acquires unbuilt property, the Law imposes an obligation to submit, within the time limit, a project showing the purpose for which the property will be used:

Article 35(4) of the Land Registry Law (unofficial translation):
“Foreign natural persons and commercial companies with legal personality established in foreign countries under the laws of their own countries must submit the project they will develop on the unbuilt immovable property they have purchased to the competent Ministry for approval within two years. The project approved by the competent Ministry, with its start and completion periods determined, is sent to the land registry directorate where the property is located, to be recorded in the declarations section of the land register. The competent Ministry monitors whether the approved project is carried out within its time limit.”

If the project is not submitted on time, or the approved project is not carried out on time, the property is liquidated. The sanction of liquidation is common to every acquisition that breaches the Law:

Last paragraph of Article 35 of the Land Registry Law (unofficial translation):
“Immovable property and limited real rights acquired in breach of the provisions of this article, those found by the competent Ministry and authorities to be used contrary to the purpose of acquisition, those for which no application was made to the competent Ministry within the time limit or whose projects were not carried out within the time limit, and those acquired by inheritance outside the restrictions in the first paragraph of this article shall, if not liquidated by the owner within a period not exceeding one year to be given by the Ministry of Finance, be liquidated and converted into money, and the proceeds shall be paid to the right holder.”

Liquidation does not mean losing ownership without compensation: the owner may sell the property within the period given, and if they do not, the property is sold by the authorities and the proceeds are paid to them.

According to the explanations on the Your Key Türkiye page, the two-year period runs from the date of acquisition, and a project carried out after the period has expired does not stop the liquidation. The Law gives the two years for submitting the project for the Ministry’s approval. Your Key Türkiye, by contrast, speaks of the project being carried out before the period ends. The project should therefore be submitted before the two years have passed. If the property is transferred to another foreigner, the obligation continues. If the owner acquires Turkish citizenship within the period, the obligation ends and the declaration in the register is deleted on request; if citizenship is later lost, the obligation resumes where it stopped, for as long as the property remains in the name of a foreigner. If an owner who has acquired citizenship sells the property to a foreigner to whom the obligation applies, the new buyer’s period is the time that remained on the date the owner acquired citizenship. The obligations also continue unchanged when the property passes by inheritance, and unbuilt property subject to a project obligation cannot be acquired for citizenship purposes either. For this reason, when a building plot or field is bought, reviewing the project and the zoning status before the purchase is important so that the two-year period is not wasted.

Can Foreign Companies Buy Property in Turkey?

Yes, but under two separate regimes and only to a limited extent. The two regimes are often confused.

a) Companies Established Abroad

Under Article 35(2) of the Land Registry Law, commercial companies established in a foreign country under the laws of that country may acquire immovable property and limited real rights “only within the framework of the provisions of special laws”. Foreign legal persons other than commercial companies (for example, foundations or associations) cannot acquire immovable property. These restrictions do not apply, however, to a mortgage created in favor of a company established abroad. According to the Your Key Türkiye page, a foreign company’s branch in Turkey cannot acquire property in its own name either, because it has no legal personality separate from its head office.

b) Turkish Companies with Foreign Capital

Companies established in Turkey in which foreigners hold 50% or more of the shares, or have the power to appoint or dismiss the majority of the managers, may acquire immovable property under Article 36 of the Land Registry Law to carry out the business activities stated in their articles of association. Their acquisitions in military restricted zones, military security zones and strategic zones require the permission of the General Staff or the commands it authorizes, and their acquisitions in special security zones require the permission of the governor’s office. Even if the property lies outside these zones, an application must first be made for each acquisition to the governor’s office (Provincial Planning and Coordination Directorate, İl Planlama ve Koordinasyon Müdürlüğü) of the place where the property is located, under Article 4 of the Regulation on the Acquisition of Immovable Property and Limited Real Rights by Companies and Affiliates within the Scope of Article 36 of the Land Registry Law No. 2644 (Official Gazette of 16 August 2012, No. 28386). If the property is found to lie outside these zones, registration is made on the basis of the written notice that the governor’s office sends to the company and to the land registry directorate; if registration is not requested within six months of service of this notice on the company, the acquisition application must be renewed (Article 8 of the Regulation). The same rules also apply where foreign investors acquire, directly or indirectly, 50% or more of the shares of a domestic-capital company that owns immovable property, and where the foreigners’ share in a property-owning company with foreign capital reaches 50% through a share transfer (Article 36(2)). A company that comes within the scope of the Regulation as a result of a share transfer notifies the Ministry of Industry and Technology of the details of the transfer within one month after the transfer (Article 11(1) of the Regulation); under Article 5 of the Regulation on the Implementation of the Foreign Direct Investment Law (Doğrudan Yabancı Yatırımlar Kanunu Uygulama Yönetmeliği), the notification is made by completing the shareholders list in the E-TUYS electronic system.

The creation of a pledge (rehin) and its realization, company mergers and demergers, acquisitions in special investment zones such as organized industrial zones and free zones, and properties acquired by banks to collect their receivables fall outside these rules (Article 36(5)). The use of the acquired properties is monitored by governors’ offices; if use contrary to the business activities stated in the articles of association is found, a one-time period of six months may be given to bring the use into compliance (Article 13(6) of the Regulation). Where property is acquired or used in breach of the Law, it is liquidated. For the steps of setting up a company in Turkey, see our guide to company formation in Turkey.

How Is a Title Deed Sale Carried Out? Step by Step

A sale to a foreigner follows the same procedure as a sale between Turkish citizens; what is specific to foreigners is the separate review of the capacity to acquire and of the zone restrictions. The sale is usually made by an official deed (resmî senet) at the land registry directorate. In addition, Article 61/A of the Notaries Law No. 1512 provides that a contract for the sale of immovable property may also be made by notaries; in that case, the notary must also observe the restrictions in other laws relating to property sales.

a) Examining the Land Register Record

Before the sale, the land register record should be examined for the identity of the owner, the status of the shares, mortgages, attachments, interim injunctions and annotations, and the entries in the declarations section (such as a military zone, a project or an occupancy permit).

b) The Difference Between a Promise-to-Sell Contract and a Sale

In practice, the parties may first conclude a promise-to-sell contract (satış vaadi sözleşmesi), a preliminary sale agreement, before a notary. This contract does not transfer ownership; it obliges the seller to transfer the property in the future. Ownership passes only through a sale contract made in official form and registration in the land register.

c) Application and Required Documents

The application is made to the land registry directorate or through Web Tapu, TKGM’s online application system. The Your Key Türkiye page lists the documents required from a foreign buyer as follows:

• a national identity document or passport showing nationality (with a Turkish translation if it is written in an alphabet other than the Latin alphabet);
• the identity information declaration form with a photograph, which foreign natural persons fill in and sign for every land registry application;
• if the transaction is carried out through a representative, the power of attorney or document of authority (if issued abroad, the original or a certified copy, with a translation);
• the declared property value statement (emlak beyan değeri) obtained from the municipality (the fee is charged on the declared price, which may not be lower than the property tax value; in some municipalities this value can be viewed online in Web Tapu);
• the foreign exchange purchase certificate;
• a compulsory earthquake insurance policy for buildings such as homes and commercial units;
• a sworn translator if one of the parties does not know Turkish.

The foreign exchange purchase certificate (döviz alım belgesi, DAB) shows that foreign currency equal to the sale price has been exchanged at a bank. According to the Your Key Türkiye page, in sales where the buyer is a foreign natural person, the certificate must reach the land registry directorate before the sale; the bank sends it by registered electronic mail (KEP), and it cannot be delivered by hand. The sale price in the official deed is set according to the amount in the DAB. The rule also applies to foreigners living in Turkey, holders of long-term residence permits and foreigners married to Turkish citizens; the DAB is not required for acquisitions by companies. The certificate shows the block and parcel details of the property, the buyer’s name and passport number, and the US dollar equivalent of the foreign currency sold.

On the secure payment system (güvenli ödeme sistemi), additional Article 1, added to the Regulation on Real Estate Trade in the Official Gazette of 29 April 2026, provides that if all or part of the sale price is paid in cash, by bank transfer, by electronic funds transfer or by another method determined by the Ministry of Trade, the price is to be paid through a payment system that ensures the simultaneous exchange of ownership of the property and the sale price. If the price is financed by a loan from a bank or a financing company, the system is used for the payments other than the loan; the fee for using the system is deducted from the sale price transferred to the seller, and the sales to be excluded from the system are determined by protocol. Under provisional Article 1(10) of the Regulation, as amended in the Official Gazette of 1 October 2026, use of the system is not mandatory for sales made until 1 December 2026, and the Ministry may extend this date by up to three months. The method of payment should therefore be confirmed with the land registry directorate on the date of the transaction.

On compulsory earthquake insurance, Article 11(2) of the Disaster Insurance Law No. 6305 provides that land registry directorates may not carry out registration transactions concerning buildings and independent units subject to this insurance unless it is documented that the insurance has been taken out and is valid as of the date of the transaction. The insurance covers homes and independent units, such as commercial units, in residential buildings; buildings used entirely for non-residential purposes fall outside its scope (Article 10 of the same Law).

d) The Official Deed and the Sworn Translator

The sale contract is drawn up at the land registry directorate as an official deed and signed by the parties. A translator is mandatory for a party who does not know Turkish:

Article 17(3) of the Regulation on the Procedures and Principles for Official Deeds Drawn Up by Land Registry Directorates (Official Gazette of 10 November 2009, No. 27402; unofficial translation):
“If one of the parties does not know Turkish, a sworn translator shall also be present. The witnesses and the translator also sign the official deed. The identity details and residential addresses of the witnesses and the translator are written in the official deed. The witnesses and the translator must be literate adults with the capacity to discern.”

According to the Your Key Türkiye page, the translator must be authorized by a justice commission (adalet komisyonu); for this reason, a relative or friend, or a real estate agent, who merely knows the language is not accepted as a translator.

e) Transactions Through a Power of Attorney and from Abroad

The buyer does not need to be in Turkey; the transaction can be carried out through an attorney-in-fact (vekil). A power of attorney executed abroad before a foreign notary can be used with an apostille in countries that are party to the Hague Convention Abolishing the Requirement of Legalisation for Foreign Public Documents (1961). In countries that are not party to it, the signature and seal of that country’s competent authority must be certified by a Turkish consulate (Article 65(2) of the Regulation on the Notaries Law). A power of attorney can also be executed at a Turkish consulate.

The Your Key Türkiye page draws attention to two further points: the power of attorney must bear the photograph of the person granting it, and powers of attorney issued at the consulates of foreign states are not accepted for land registry transactions. Because a broadly drafted power of attorney may also enable the attorney-in-fact to collect the sale price and to resell the property, it is advisable to keep the powers limited to the transaction.

Transactions can also be carried out at TKGM’s overseas units; the Your Key Türkiye page refers to the Berlin Land Registry and Cadastre Representation (Berlin Tapu ve Kadastro Temsilciliği) for this purpose. The Regulation on the Procedures and Principles for Carrying Out Land Registry Transactions Outside the Competent Area and Where the Parties Are at Different Units (Official Gazette of 3 December 2024, No. 32741) includes overseas units in its definition of a “unit”, and its Article 14 provides that the official deed and other documents signed in wet ink at these units are sent to the land registry directorate where the property is registered. A transaction by this route takes one of two forms. Either the seller and the buyer, or their representatives, are present together at the same unit at the time of signing (Article 5(2) of the Regulation); or, if the parties are at different units (for example, the seller at a land registry directorate in Turkey and the buyer at an overseas unit), they are present at the same time, at the appointment time notified by the unit preparing the official deed, and the deed is signed electronically in turn between the two units (Article 11(6) and (8)). If the parties are not present at the same time, their signatures are not taken. Under provisional Article 1 of the same Regulation, a power of attorney issued before 21 November 2023 cannot be used for a land registry transaction outside the competent area, that is, at a unit other than the one where the property is registered.

f) The Title Deed Fee and the Declared Price

On a sale, the title deed fee is charged at 20 per mille (2%) each for the transferor and for the transferee under item I-20/a of Tariff No. 4 annexed to the Fees Law No. 492. The Law sets the base of the fee as follows:

Article 63(2) of the Fees Law (unofficial translation):
“In transfers and acquisitions of immovable property, the land registry and cadastre fee is calculated on the declared transfer and acquisition price, which may not be lower than the property tax value.”

In transfers of property on which construction servitude (kat irtifakı) has been established, the fee is calculated on the entire transfer price (Article 63(3)). Declaring a price lower than the real price at the land registry leads to the fee being completed later: under the fourth paragraph of the same article, if the declared price is found not to reflect the true situation, the unpaid fee corresponding to the difference is collected by the authorities (in the Law’s terms, it is assessed supplementarily or ex officio, ikmalen or re’sen tarh), and a tax loss penalty (vergi ziyaı cezası) equal to the unpaid fee is applied. In addition to the fee, a revolving fund service charge set each year by TKGM is also paid.

g) A Valuation Report Is No Longer Required for Every Sale

For a period, a valuation report was required in sales to foreigners. According to TKGM’s announcement of 11 December 2024, under Circular No. 2024/4, which entered into force on 9 December 2024, “a property valuation report will not be required in transactions other than those involving the acquisition of citizenship” (TKGM announcement, linked in the list above). The Circular was amended by an internal approval (Makam Oluru) dated 28 September 2026. The amendment concerns the procedure for the amount determination certificate (TTB) in citizenship transactions: the report on which the certificate is based may be prepared by any valuation firm authorized by the Capital Markets Board (SPK); the report is requested through Web Tapu or TADEBİS, the property valuation information system; and no more than twelve months may pass between the certificate and the application for the transaction involving the acquisition of citizenship, failing which the valuation report on which the certificate is based must be renewed. A valuation report is still not required in transactions that do not involve citizenship. The Your Key Türkiye page also states that a valuation report is not mandatory in every transaction by foreigners. For purchases made to obtain citizenship, however, a valuation report and the related TTB are still required.

After the Purchase: Tax, Residence Permit and Citizenship

a) VAT Exemption for New Homes

Article 13(1)(i) of the Value Added Tax Law No. 3065 exempts from VAT, under certain conditions, deliveries of homes and commercial units to foreign natural persons who are not settled in Turkey. The exemption applies to the first delivery of buildings constructed as homes or commercial units, provided that the price is brought into Turkey in foreign currency. Under the VAT General Implementation Communiqué (KDV Genel Uygulama Tebliği), the first delivery is the delivery made by the taxpayer who built the home or commercial unit; the exemption does not apply to a home that was bought from the builder and is then sold to someone else (Section II/B-12.1.2). At least 50% of the price must be brought into Turkey in foreign currency by the buyer and paid to the seller before the date on which the invoice for the sale is issued, and the remainder within one year at the latest (Section II/B-12.2.1). If a home or commercial unit bought with the exemption is disposed of within three years, the tax that was not collected at the time must be paid, together with deferral interest, by the person disposing of it before the land registry transaction. If the exemption is applied although the conditions are not met, the buyer is jointly and severally liable with the seller for the tax not collected on time, the tax loss penalty and late payment interest.

The VAT Law does not define the concept of being “settled” in this subparagraph. Article 4 of the Income Tax Law No. 193 treats as settled in Turkey those whose domicile is in Turkey and those who stay in Turkey continuously for more than six months in a calendar year. Under Article 5 of the same Law, however, the following are not treated as settled in Turkey even if they stay for more than six months: those who come for a specific and temporary duty or job; those who come for education, medical treatment, rest or travel; and those who remain in Turkey for reasons beyond their control, such as detention, serving a sentence or illness. Blue Card holders who are not settled in Turkey may also benefit from the exemption. Whether a foreigner living in Turkey can benefit from the exemption should therefore be assessed separately before the purchase.

The timing of the certificate also matters. Under the Communiqué, the seller must obtain from the buyer, before the delivery, that is, before the title deed transfer, a copy of the buyer’s passport and “the certificate, to be obtained from the tax office of the place where the home or commercial unit is located, showing that the foreign natural person is not settled in Türkiye” (Section II/B-12.1.3/b). If the certificate is obtained later, the tax authority may refuse the exemption. In the case underlying the decision of the 4th Chamber of the Council of State (Danıştay 4. Dairesi) of 19 December 2022 (Case No. 2021/8176, Decision No. 2022/8419), the tax authority had refused the exemption claim because the certificate had not been obtained before the delivery. The Chamber dismissed the request to annul the words “before the delivery” in the Communiqué, but annulled the refusal because it had been proved that the conditions were met on the date of delivery. This decision was upheld by majority by the decision of the Plenary Session of the Tax Law Chambers of the Council of State (Danıştay Vergi Dava Daireleri Kurulu) of 19 March 2025 (Case No. 2023/624, Decision No. 2025/114). A certificate obtained later can therefore lead to a dispute; the certificate should be obtained before the title deed transfer.

b) Property Tax

The owner of a property is liable for property tax (emlak vergisi), even if they are a foreigner. Under Article 8 of the Property Tax Law No. 1319, the building tax rate is 1 per mille for residences and 2 per mille for other buildings; these rates are increased by 100% within the boundaries of metropolitan municipalities and their adjacent areas (mücavir alan). For building plots and for land (arazi), such as fields, Article 18 of the same Law sets the rate at 1 per mille for land and 3 per mille for building plots; these rates are also increased by 100% within the boundaries of metropolitan municipalities and their adjacent areas.

c) Short-Term Residence Permit for Property Owners

Those who own property in Turkey may obtain a short-term residence permit under Article 31(1)(b) of the Law on Foreigners and International Protection No. 6458. This is not a right but a permit that the authorities may grant: the Law uses the words “a short-term residence permit may be granted”, and the general conditions in Article 32 of Law No. 6458 also apply. A paragraph added to the article by Law No. 7533 of 21 November 2024 left the value test to the authorities:

Article 31(6) of Law No. 6458 (unofficial translation):
“The nature and value of the immovable property on which the grant of a short-term residence permit is to be based are determined by the Ministry.”

As to the nature of the property, Article 28(3) of the Regulation on the Implementation of the Law on Foreigners and International Protection (Official Gazette of 17 March 2016, No. 29656) lays down the rule that “the immovable property must be a residence and must be used for that purpose”. Under the same paragraph, family members who own the home in shares or jointly (paylı ya da elbirliğiyle) may also apply for a residence permit in their own names on this ground; for family members who have no share in the home, the property can serve only as a basis for establishing financial means. The name in which the title deed is taken therefore also has consequences for the residence permit. In its decision of 25 November 2020 (Case No. 2016/3625, Decision No. 2020/5405), in a dispute over the refusal of a residence permit application made in 2015, the 10th Chamber of the Council of State read the provisions of the Law together with Article 28(3) of the Regulation, which entered into force on 17 March 2016, and stated that “it is legally possible for foreigners who own immovable property in Türkiye that is a residence and is used for that purpose to obtain a short-term residence permit on the basis of that property if they meet the other conditions required by the Law for a short-term residence permit”. The Chamber unanimously upheld, on the reasoning it set out itself, the administrative court’s judgment annulling the refusal, which had been based on entry-ban records (tahdit) entered in earlier years and later canceled, and it left open the remedy of rectification of the decision (karar düzeltme). Because the Ministry’s power to set the value was added to the Law after this decision, the current value requirement should be confirmed separately with the Presidency of Migration Management.

As of 30 October 2026, according to the document list for short-term residence permits of the Presidency of Migration Management, the home must be worth at least the Turkish lira equivalent of USD 200,000 on the date of acquisition; the home may not be used for rental or similar income-generating purposes. For a home acquired by inheritance or gift, a current property valuation report is requested, and for a first application, an address numbering certificate (numarataj belgesi) obtained from the municipality where the property is located. The Presidency of Migration Management may also announce that it will not accept first residence permit applications made with an address in certain districts (for example, its announcement of 19 October 2022). Whether the place where the home to be bought for residence purposes is located is open to first applications should therefore be checked with the Presidency of Migration Management before the purchase.

d) Citizenship Through Property

If it is made for at least a certain amount, a property acquisition can also open the way to Turkish citizenship by the exceptional route. The legal basis is Article 12(1)(b) of Law No. 5901: citizenship is granted by Presidential decision and is subject to there being no obstacle in terms of national security and public order; meeting the conditions does not produce the result automatically. The investor’s foreign spouse, and the foreign children of the investor and of the spouse who are minors or dependent, are also covered by this subparagraph. The current threshold is at least USD 400,000 (Presidential Decision No. 5554, Official Gazette of 13 May 2022), and a three-year no-sale annotation must be entered in the land register. The property must have condominium ownership or construction servitude established on it, or must be a building plot with a structure on it; fields and building plots without a structure do not lead to citizenship by this route (Article 20(2)(b) of the Regulation on the Implementation of the Turkish Citizenship Law; a condition introduced by Presidential Decision No. 7938 of 12 December 2023). The confirmation of the amount by a TTB based on a valuation report, and the application process, are explained in detail in our guide to Turkish citizenship by investment.

Can Foreign Heirs Acquire Property in Turkey?

Foreigners can be heirs to an estate in Turkey; however, the passing of immovable property to the heir is subject to the restrictions of the Land Registry Law. The Law sets out the basis for the transfer by inheritance (intikal) as follows:

Article 37 of the Land Registry Law (unofficial translation):
“Transfers by inheritance concerning foreign natural persons are carried out on the basis of certificates of inheritance issued by the courts of the Republic of Türkiye, or issued by their own competent authorities and certified by Turkish courts as complying with the provisions of Turkish law on inheritance procedure.”

Despite the part of the article on certification of a document issued by foreign authorities, the Court of Cassation holds that Turkish courts have exclusive jurisdiction over immovable property in Turkey. In its decision of 17 October 2014 (Case No. 2013/23629, Decision No. 2014/18556), the 8th Civil Chamber of the Court of Cassation stated that “since the Turkish court has exclusive jurisdiction, it is not possible for certificates of inheritance issued by foreign courts for the transfer by inheritance of immovable property located in Türkiye to be recognized by Turkish courts”, and that the foreign certificate can be used only as “discretionary evidence” (takdiri delil: evidence whose weight is left to the court’s assessment) in a new action for a certificate of inheritance to be filed in Turkey. In its decision of 12 December 2016 (Case No. 2016/14569, Decision No. 2016/10281), the 14th Civil Chamber of the Court of Cassation likewise stated, for a foreign court decision in the nature of a certificate of inheritance, that “the route of recognition or enforcement cannot be taken”; noting that the certificate is to be issued by the Magistrates’ Court in Civil Matters (Sulh Hukuk Mahkemesi), it reversed the recognition judgment. An heir who holds a foreign certificate therefore does not file an action for recognition but obtains a new certificate of inheritance under Turkish law from the Magistrates’ Court in Civil Matters.

If the certificate of inheritance is requested by a foreigner, it cannot be obtained from a notary either. Under Article 71/B of the Notaries Law, “where the certificate of inheritance is requested by foreigners, the certificate of inheritance cannot be issued by notaries”; the certificate is requested from the Magistrates’ Court in Civil Matters (Article 598 of the Turkish Civil Code). Turkish inheritance law also applies to immovable property in Turkey: under Article 20(1) of the Law on Private International and Procedural Law No. 5718 (MÖHUK), “Inheritance is subject to the national law of the deceased. Turkish law applies to immovable property located in Türkiye.” In its decision of 12 January 2026 (Case No. 2025/3452, Decision No. 2026/153), the 7th Civil Chamber of the Court of Cassation stated, on the basis of this rule, that “the law to be applied to movable and immovable property is different, and a separate certificate of inheritance must be issued for each of them”, and unanimously reversed a judgment given without making this distinction. If the decedent was a foreigner, separate certificates of inheritance are issued: one for movables under the decedent’s national law, and one for immovable property in Turkey under Turkish law.

Whether the heir can acquire the property is determined by the rule in force on the date of the decedent’s death: for an estate opened before 18 May 2012, the reciprocity condition in force at that time applies; for an estate opened later, the country list in force on the date of death applies. In a case governed by the old reciprocity condition, the 7th Civil Chamber of the Court of Cassation, in its decision of 2 October 2023 (Case No. 2022/1744, Decision No. 2023/4294), stated that reciprocity is to be assessed as of the date of the decedent’s death and made the following finding: “As is also clear from the express provision of the Law, since this restriction set out in the Land Registry Law can be applied only with respect to immovable property, there is no legal obstacle to foreign nationals being heirs with respect to movable property, money or other rights.” The Chamber stated that, even without reciprocity, “it is beyond dispute that the status of heir will continue with respect to the movables in the estate”, noted that in that case the property is liquidated and the heir’s share is compensated, and unanimously reversed, on this point among other grounds, a judgment that had given the foreign heirs no share at all.

In its decision of 4 December 2017 (Case No. 2016/7363, Decision No. 2017/9059), the 14th Civil Chamber of the Court of Cassation made the following finding: “Foreigners may request a certificate of inheritance. The land registrar cannot question the validity of the certificate of inheritance. For immovable property, a certificate of inheritance must be obtained from Turkish courts, and Turkish laws must be applied.” The land registry does not question the validity of the certificate; for a foreign heir, however, the restrictions in Article 35 of the Land Registry Law also apply to the transfer by inheritance. The Chamber required the competent institution to be asked whether, as of the date the estate opened, the heir’s country was among the countries designated under Law No. 6302; holding that, if there was a restriction, it should be taken into account that the decedent’s spouse “cannot, with respect to immovables, … be an heir”, it unanimously reversed the judgment. The two decisions reach the same result: the 14th Civil Chamber’s decision also contains, word for word, the sentence quoted above from the 7th Civil Chamber stating that the restriction applies only to immovable property. A foreign heir caught by the restriction cannot acquire the property; their status as heir continues for movables, while the property is liquidated and its proceeds are paid to them. Today’s last paragraph of Article 35 likewise provides that property acquired by inheritance outside the restrictions is liquidated and its proceeds are paid to the right holder. The 14th Civil Chamber, which gave the 2017 decision, has since been abolished. In its decision of 18 November 2025 (Case No. 2025/3813, Decision No. 2025/4834), the 7th Civil Chamber of the Court of Cassation also stated that the certificate of inheritance for immovable property must be issued “by taking into account the restrictions introduced by Article 35 of the Land Registry Law”.

On dividing inherited property, see our guide to sharing inherited properties between siblings in Turkey.

The Risk of Registering the Property in Someone Else’s Name

In practice, some foreign buyers have the property registered in the name of a Turkish citizen they trust, so as not to wait for permission or inquiry procedures. In legal terms, this is a fiduciary transaction (inançlı işlem), and if the property is not later transferred to the buyer, it can turn into a long lawsuit.

This route carries two further risks. First, if the person shown as owner in the land register transfers the property to someone else or creates a right over it, a third party who acquires ownership or another real right in good-faith reliance on the registration in the land register is protected (Article 1023 of the Turkish Civil Code); the foreign buyer may then be unable to recover the property. The second risk is proof. In its decision of 16 September 2024 (Case No. 2023/2925, Decision No. 2024/3856), the 7th Civil Chamber of the Court of Cassation stated that, under the Court of Cassation’s decision on the unification of case law (İçtihadı Birleştirme Kararı) No. 20/6 of 5 February 1947, a fiduciary agreement can be proved only by written evidence. According to the Chamber, if there is a document amounting to a beginning of proof in writing (delil başlangıcı), any kind of evidence, including witness evidence, may be used (Article 202 of the Code of Civil Procedure No. 6100); if there is neither written evidence nor a beginning of proof, what remains is conclusive evidence such as admission and oath. Because no written evidence had been submitted and the plaintiff had not relied on the oath, the first-instance court had dismissed the action; the Chamber unanimously upheld the dismissal on the merits of the appeal to the Regional Court of Appeal (istinaf) against that judgment.

In the case underlying the 7th Civil Chamber’s decision of 9 April 2025 mentioned above, the first-instance court accepted that the property, whose price had been paid by the plaintiff, a Swedish national, had been registered in the defendant’s name under a fiduciary agreement made before a notary, and it granted the action for cancellation of title and registration; the appeal to the Regional Court of Appeal had also been dismissed on the merits. The Chamber, however, reversed the judgment. It held that giving judgment without asking the land registry directorate and TKGM whether there was any obstacle under Article 35 of the Land Registry Law to the plaintiff’s acquisition of property in Turkey, and without an inquiry under Law No. 2565, amounted to an incomplete examination. In short, even if a foreign buyer uses someone else’s name, to obtain the title deed in their own name they must in the end meet the same acquisition conditions.

Frequently Asked Questions

Can property be bought without coming to Turkey?

Yes. The sale can be made through an attorney-in-fact under a power of attorney that bears a photograph and is duly certified or apostilled. Transactions can also be carried out at TKGM’s overseas units (for example, the Berlin Land Registry and Cadastre Representation); for this, the seller and the buyer, or their representatives, must be present at the same unit, or at different units at the same time at the appointment time. The signed official deed is sent to the land registry directorate where the property is registered.

Does buying property automatically give a residence permit or citizenship?

No. A property owner may be granted a short-term residence permit, but the property must be a residence and be used for that purpose without being rented out, it must have the value set by the Ministry (according to the document list of the Presidency of Migration Management as of 30 October 2026, at least the Turkish lira equivalent of USD 200,000 on the date of acquisition), and the other conditions in the Law must be met. Citizenship is possible only if an investment of at least the threshold amount is made and the conditions of the citizenship legislation are also met.

Is a valuation report mandatory in a sale to a foreigner?

Not in sales that are not aimed at citizenship. Since TKGM Circular No. 2024/4 entered into force on 9 December 2024, a valuation report has been required in land registry transactions only for transactions involving the acquisition of citizenship.

Who pays the title deed fee?

Under the Fees Law, the title deed fee is 20 per mille (2%) each for the seller, as transferor, and for the buyer, as transferee. The base is the price declared at the land registry, which may not be lower than the property tax value.

What happens if a lower sale price is declared at the land registry?

If the declared price is found not to reflect the true situation, the unpaid fee is assessed later and a tax loss penalty equal to the unpaid fee is applied (Article 63 of the Fees Law). For a foreign buyer, the price in the official deed must also be set according to the amount in the foreign exchange purchase certificate. A low price may also make proof difficult in a later dispute in which the buyer claims a refund of the price or damages.

How does a foreigner who does not know Turkish sign at the land registry?

With a sworn translator. If one of the parties does not know Turkish, a sworn translator is present when the official deed is drawn up, and the translator also signs the deed.

Is a dual citizen or a Blue Card holder treated as a foreigner?

A dual citizen who keeps Turkish citizenship is not treated as a foreigner and transacts as a Turkish citizen. For a buyer with more than one foreign nationality, the nationality that grants the fewest acquisition rights applies. A Blue Card holder is a foreigner but, under Article 28 of Law No. 5901, benefits in the same way from the rights granted to Turkish citizens; provisions on national security and public order are reserved.

Nationals of which countries cannot buy property in Turkey?

Nationals of countries that are not among those designated by the President. Because this designation can change, this article does not name countries; whether the buyer’s nationality qualifies should be confirmed with the land registry directorate before the transaction.

What happens if no project is submitted within two years for a building plot that has been bought?

The property is liquidated. If the owner does not dispose of the property within the period of up to one year given by the Ministry of Treasury and Finance, it is sold and converted into money, and the proceeds are paid to the owner. A project carried out after the period has expired does not stop the liquidation.