Title Deed Fees 2026: Sales, Donations, Lease Annotations, Heir Registration

Financial obligations in real estate transfers are regulated by Law No. 492 on Fees and the related tariff (4). We have compiled in this article the varying rates depending on the type of transaction, who pays them, and the severe consequences of underreporting.

Fee Schedules (Tariff 4)

Transaction	Rate	Who pays?
Real Estate Sale	20 per thousand + 20 per thousand (Total 4%)	Buyer + seller separately
Donation (Gift)	68.31 per thousand (cannot be less than the declared value of the property)	Only the recipient of the donation
Lease Agreement Annotation	6.83 per thousand of the total rent amount	The one requesting the annotation (unless otherwise stated)
Heir Appointement Annotation	6.83 per thousand of the registered value	The heir who makes the registration
Joint Property Division	4.55 per thousand of the registered value	Equal among the shareholders

Declared Value: Actual Sales Value

Title deed fees are paid based on the declared actual transfer value. If the buyer or seller makes a false declaration based on the municipal market value to underreport the title deed fee, the Revenue Administration determines the difference.

Determination Methods

• Bank loan amounts: If the amount of the housing loan taken is higher than the declared sales price, the difference becomes apparent.
• Money transfers: Amounts transferred from the buyer to the seller via bank transfer or EFT.
• Licensed valuation report: Mandatory in foreign or credit purchases, this report forms a comparison source.

Penalty for Underreporting

The fee difference is collected from both parties with default interest as a penalty, and a 25% Tax Loss Penalty is also imposed.

Revolving Fund Service Fee

In title deed transactions, the revolving fund service fee is paid by the buyer unless otherwise agreed by the parties. This is a separate item from the fee and is determined by the title deed registry.

Practical Example

For an apartment with an actual sales value of 3,000,000 TL:

• Fee paid by the buyer: 3,000,000 × 0.02 = 60,000 TL
• Fee paid by the seller: 3,000,000 × 0.02 = 60,000 TL
• Revolving fund: approximately 1,000–1,500 TL (paid by the buyer)

If 1,500,000 TL is declared in the same transaction and the actual price is determined:

• Missing fee (for each party): 30,000 TL
• Tax loss penalty: 7,500 TL
• Default interest: until the date of determination
• Total additional burden: ~75,000 TL +

Important Reminders

• Difference between actual price and market price: The declared value cannot be less than the real estate tax market value. If it is lower, the market value is taken as basis.
• Additional tax on donation transactions: The donation fee rate is higher than the sale (68.31 per thousand). Inheritance alternatives should be evaluated in intra-family transfers.
• Lease annotation: Annotating long-term lease agreements to the title deed protects the tenant against the new owner. A fee of 6.83 per thousand is paid on the total rent amount.

Current fee rates are updated annually by the Revenue Administration with the revaluation rate. Confirm the latest tariff before the transaction via dijital.gib.gov.tr.