Title-Deed Fee and Costs 2026: Buying and Selling Land

In 2026, the title-deed fee is calculated as 2% from the buyer and 2% from the seller, a total of 4%, over the declared sale value. In short: on a plot of land declared at 1.000.000 TL, the buyer pays 20.000 TL, the seller pays 20.000 TL, for a total title-deed fee of 40.000 TL. In addition, a revolving-fund fee is charged 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 a property. It is based on Fees Law No. 492 and must be paid before the transfer is carried out at the land registry office. The same rate applies to land, fields, plots and all other types of real estate.

What is the 2026 title-deed fee rate?

For 2026, the title-deed fee rate is as follows:

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

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

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 to the land registry office. For this reason, who will pay the fee should be clarified at the very start of the sale negotiation.

The declared value and assessed value rule

The fee is calculated over the sale value declared at the land registry. However, the declared value cannot be lower than the assessed (appraised) property 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 amount.

The risk of under-declaring

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

Worked example

The fee calculation for a plot of 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 value, the more the fee increases proportionally. Let us compare with a second scenario. For a plot of 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 value doubles, the fee also doubles; the rate is fixed, only the tax base changes. When planning your budget, be sure to take this item into account and clarify from the start the value you will declare.

Revolving-fund fee and other costs

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

Apart from 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 charges, if necessary.

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

Payment channels

You can pay the title-deed fee and the revolving-fund fee in several ways:

• e-Government: Fee accrual and payment before title-deed transactions.
• Contracted banks: Banks authorized to collect the fee.
• Tax office: Direct fee payment.

Whichever channel you use, keep the payment receipt and make sure that the value declared in the fee accrual is correct. For the current rate, accrual 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 does the title-deed fee accrue?

The fee accrues and is paid before the title-deed transfer is carried out; the transfer is not completed without payment. In practice, the declared sale value 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, an agreement must be reached between the parties on the value to be declared and the amount to be paid.

Make sure the declared value is consistent with the municipality's assessed value. By learning the value that forms the basis of the property tax from the relevant municipality, you can plan your declaration accordingly. This way you avoid problems later arising from under-declaration.

Indirect costs beyond the fee

When planning your budget, take into account 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, notary fees; and document and copy issuance charges where necessary, all increase the total cost. Although these items may look small, together they can reach a considerable amount.

How is the fee calculated on shared land?

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

Points to watch 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 capital-gains tax if you later sell, may also come into play. This article addresses only the title-deed fee and costs at the moment of transfer; for other tax matters, rely on current legislation and, if necessary, a financial advisor.

Planning the total cost from the start

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

Frequently Asked Questions

Who pays the title-deed fee, the buyer or the seller?

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

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

Under-declaring may look like an instant saving on the fee, but it is risky. If the real value is determined as a result of a review, a penalty assessment arises, that is, the underpaid fee plus a penalty and late interest. Moreover, your capital gain on a later sale may turn out high. Correct declaration is both a legal obligation and long-term security.

Does the revolving-fund fee change according to the sale price?

No. The revolving-fund fee is a fixed item; it does not increase with the sale value. 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 date of the transaction.

Where can I pay the title-deed fee?

You can pay the fee and the revolving-fund fee via e-Government, through contracted banks 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 made before the purchase, you can read our article on title-deed checks and our land investment guide, which addresses the investment process as a whole. For a secure buying and selling process around Körfez and Kocaeli, you can reach us at Sevindikli Yatırım at +90 532 295 17 61 and get support for a secure remote process by power of attorney. May a place be yours, and may its costs come without surprises.