Title Deed Fee and Costs 2026: Buying and Selling Land

In 2026 the title deed fee is calculated over the declared sale price as 2% from the buyer and 2% from the seller, for a total of 4%. In short: on land declared at 1.000.000 TL, the buyer pays 20.000 TL, the seller pays 20.000 TL, and 40.000 TL is paid in total. In addition, there is a revolving fund charge collected on every transaction. In this article we explain, with examples, all the costs you will encounter when buying and selling land.

What is the title deed fee?

The title deed fee is a legal charge paid to the state during the transfer of ownership of real estate. It is based on the Fees Law no. 492 and must be paid before the transfer is carried out at the land registry directorate. The same rate applies to land plots, fields, parcels and all other types of real estate.

What is the 2026 title deed fee rate?

The title deed fee rate for 2026 is as follows:

• Buyer's share: 2% of the sale price.
• Seller's share: 2% of the sale price.
• Total: 4%.

No increase in the title deed fee rate is foreseen for 2026; the 4% total rate remains in effect. Even so, it is best to verify the current rate on the transaction date.

The rates in this article are valid for 2026. Before carrying out a transaction, always confirm the current rate from an official source.

Who pays the fee?

By law, half of the fee is collected from the buyer and half from the seller. In practice the parties may agree among themselves to share the payment differently, but both parties remain liable toward the land registry directorate. For this reason, who will pay the fee should be clarified at the very start of the sale negotiation.

The declaration and market value rule

The fee is calculated over the sale price declared at the land registry. However, the declared price cannot be lower than the property (assessed/market) value set by the municipality. In other words, if your actual sale price is higher than the assessed value, you must pay the fee over the actual price.

The risk of under-declaration

To avoid the fee, some parties try to declare the sale price lower than it actually is. This method carries serious risk: if the real price is determined in a future review, a penalized assessment comes into play, that is, the underpaid fee plus a penalty and late interest. Accurate declaration is both a legal obligation and long-term security. Moreover, under-declaration can also negatively affect the capital gains calculation when you later sell the property; because your purchase price appears low, your sale profit may come out artificially high.

Worked example

Fee calculation for land declared at 1.000.000 TL:

• Buyer's fee: 1.000.000 x 2% = 20.000 TL
• Seller's fee: 1.000.000 x 2% = 20.000 TL
• Total title deed fee: 40.000 TL

The higher the declared price, the higher the fee rises proportionally. Let us compare with a second scenario. For land declared at 2.000.000 TL the calculation is as follows:

• Buyer's fee: 2.000.000 x 2% = 40.000 TL
• Seller's fee: 2.000.000 x 2% = 40.000 TL
• Total title deed fee: 80.000 TL

As you can see, when the declared price doubles the fee also doubles; the rate is fixed, only the tax base changes. When planning your budget, be sure to factor in this item and clarify the price you will declare from the outset.

Revolving fund and other costs

Alongside the title deed fee, there is a fixed revolving fund charge collected on every transaction. For 2026 the revolving fund service fee is approximately 2.227 TL and the additional service fee is approximately 307 TL; this comes to approximately 2.534 TL in total. This amount is a fixed item, independent of the sale price. That is, whether you declare 1.000.000 TL or 2.000.000 TL, the revolving fund charge stays the same; unlike the fee, it does not increase with the price.

Besides these, the other items you may encounter are as follows:

• Real estate consultancy service fee, if any.
• Contract and notary costs (if a power of attorney is used).
• Valuation or document issuance fees, if needed.

You can find all the verifications that should be done before a sale in our title deed check when buying land article. For the cost and risk dimension of shared purchases and sales by proxy, take a look at our co-owned title deed and power of attorney article.

Payment channels

You can pay the title deed fee and the revolving fund charge through several channels:

• e-Devlet: Fee assessment and payment before title deed transactions.
• Authorized banks: Banks authorized to collect the fee.
• Tax office: Direct fee payment.

Whichever channel you use, keep the payment receipt and make sure the price declared in the fee assessment is correct. For the current rate, assessment and payment details, you can review the official website of the Revenue Administration. This content is for general information purposes and does not replace legal or financial advice.

When and how is the title deed fee assessed?

The fee is assessed and paid before the title deed transfer is carried out; the transfer is not completed without payment. In practice, the declared sale price is entered into the system, the fee amount is calculated automatically, and the parties make their payments. For this reason, before going to the appointment day, the parties must have reached agreement on the price to be declared and the amount to be paid.

Make sure the declared price is consistent with the municipal assessed value. By learning the value used as the basis for the property tax of the real estate from the relevant municipality, you can plan your declaration accordingly. This way you will not later experience problems arising from under-declaration.

Indirect costs beyond the fee

When planning your budget, factor in not only the official fees but also the indirect costs of the process. If you will travel from out of town, transport and accommodation; if a power of attorney will be drawn up, the notary fee; and document and copy issuance charges if needed, all increase the total cost. Although these items may seem small, when combined they can add up to a noteworthy amount.

How is the fee calculated on shared land?

If you own a share in a co-owned property and are selling or buying only your own share, the fee is calculated over the declared price of that share. That is, the fee rate (4% in total) does not change; only the tax base is the value of the share subject to transfer. In transactions where multiple co-owners transfer at the same time, each transfer is assessed over its own price. You can find the legal dimension of shared purchases in detail in our co-owned title deed and power of attorney article.

Caution in tax and fee planning

The title deed fee may not be the only financial obligation you encounter when buying and selling real estate. Throughout the period you hold the property, matters such as property tax and, if you later sell, capital gains may also come into play. This article only covers the title deed fee and costs at the moment of transfer; for other tax matters, rely on the current legislation and, if necessary, a financial advisor.

Planning the total cost from the outset

In land investment the total cost is not only the sale price; calculating the fee, the revolving fund and other items from the outset strengthens your cash plan. For example, on a purchase declared at 1.000.000 TL, the fee the buyer alone will pay is 20.000 TL and the revolving fund is approximately 2.534 TL, so the official items reach roughly 22.500 TL; consultancy and notary costs, if any, are added to this. Seeing this figure from the outset lets you proceed without surprises.

Frequently Asked Questions

Does the buyer or the seller pay the title deed fee?

By law the buyer pays half of the fee (2%) and the seller pays half (2%); the total is 4%. The parties may decide to share the payment differently among themselves, but both parties remain liable toward the land registry directorate. For this reason, it is best to clarify in writing at the start of the negotiation who will pay what.

What is the harm in showing the sale price as low?

Although under-declaration may seem like an instant saving on the fee, it is risky. If the real price is determined as a result of a review, a penalized assessment arises, that is, the underpaid fee plus a penalty and late interest. In addition, your capital gain may come out high in a future sale. Accurate declaration is both a legal obligation and long-term security.

Does the revolving fund charge change according to the sale price?

No. The revolving fund is a fixed item; it does not increase with the sale price. For 2026 it is approximately 2.534 TL (service fee approximately 2.227 TL + additional service fee approximately 307 TL). It is best to check the current amount from an official source on the transaction date.

Where can I pay the title deed fee?

You can pay the fee and the revolving fund charge through e-Devlet, from authorized banks that are authorized to collect the fee, or at the tax office. Be sure to keep the payment receipt. Since the transfer is not completed without paying the fee, having the amount ready before the appointment speeds up the transaction.

So as not to neglect the checks to be done before purchase, you can read our title deed check article and our land investment guide, which covers the investment process in full. For a secure buying and selling process in and around Körfez and Kocaeli, you can reach us at Sevindikli Yatırım on +90 532 295 17 61 and get support for a secure remote process by power of attorney. Let it be your place, and let the costs come without surprises.